{
  "url": "https://openlegislation.uk/postal-packets-customs-and-excise-amendment-regulations-1986/note",
  "json_url": "https://openlegislation.uk/postal-packets-customs-and-excise-amendment-regulations-1986/note.json",
  "legislation": "uksi/1986/1019",
  "legislation_title": "The Postal Packets (Customs and Excise) (Amendment) Regulations 1986",
  "legislation_url": "https://openlegislation.uk/postal-packets-customs-and-excise-amendment-regulations-1986",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "These Regulations amending Regulation 5(d) of the Postal Packets (Customs and Excise) Regulations 1986, modify Section 43(2)(c) of the Customs and Excise Management Act 1979 (duty on imported goods) in its application to postal packets.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1019/note",
    "retrieved_at": "2026-10-29T16:46:42.374471+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."
}