{
  "url": "https://openlegislation.uk/inward-processing-relief-arrangements-customs-duties-and-agricultural-levies-regulations-1986/introduction",
  "json_url": "https://openlegislation.uk/inward-processing-relief-arrangements-customs-duties-and-agricultural-levies-regulations-1986/introduction.json",
  "legislation": "uksi/1986/2148",
  "legislation_title": "The Inward Processing Relief Arrangements (Customs Duties and Agricultural Levies) Regulations 1986",
  "legislation_url": "https://openlegislation.uk/inward-processing-relief-arrangements-customs-duties-and-agricultural-levies-regulations-1986",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 4th December 1986\nLaid before Parliament 10th December 1986\nComing into Operation 1st January 1987\nThe Commissioners of Customs and Excise, being a department designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to customs matters of the European Communities and the Secretary of State and the Minister of Agriculture, Fisheries and Food, being Ministers designated for the purposes of the said section 2(2) in relation to payment of agricultural levies, in exercise of the powers conferred upon them by the said section 2(2) and of all other powers enabling them in that behalf, the said Commissioners as regards customs duties and the said Ministers as regards agricultural levies, hereby make the following Regulations:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 977/980."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1976/897."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/2148/introduction",
    "retrieved_at": "2026-10-29T16:36:20.357910+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}