{
  "url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-modification-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-modification-regulations-2021/regulation-2.json",
  "legislation": "uksi/2021/1374",
  "legislation_title": "The Statistics of Trade (Customs and Excise) (Modification) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/statistics-of-trade-customs-and-excise-modification-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Modification of the Statistics of Trade (Customs and Excise) Regulations 1992",
  "text": "(1) The Statistics of Trade (Customs and Excise) Regulations 1992 are modified as follows in relation to the arrival of goods from an EU member state to a place in Northern Ireland.\n(2) Regulation 3(3) (information collected on the value added tax return) has effect as if for “£1,500,000” there were substituted “£500,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/2790. Relevant amending instruments are S.I. 2004/3284, S.I. 2006/3216, S.I. 2009/2974, S.I. 2014/3135 and S.I. 2019/47."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1374/regulation/2",
    "retrieved_at": "2026-10-28T22:06:22.242717+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."
}