{
  "url": "https://openlegislation.uk/postal-packets-revenue-and-customs-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/postal-packets-revenue-and-customs-regulations-2007/introduction.json",
  "legislation": "uksi/2007/2195",
  "legislation_title": "The Postal Packets (Revenue and Customs) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/postal-packets-revenue-and-customs-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "customs AND EXCISE\nMade 26th July 2007\nLaid before the House of Commons 26th July 2007\nComing into force 16th August 2007\nThe Treasury, on the recommendation of the Commissioners of Revenue and Customs and the Secretary of State, and in exercise of the powers conferred by section 105 of the Postal Services Act 2000, makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2000 c.26."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2195/introduction",
    "retrieved_at": "2026-10-29T03:46:52.710508+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."
}