{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-3/part-2",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-3/part-2.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/3/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Least developed countries",
  "text": "Afghanistan\nAngola\nBangladesh\nBenin\nBhutan\nBurkina Faso\nBurundi\nCambodia\nCongo (Democratic Republic)\nDjibouti\nEast Timor\n...\nEritrea\nEthiopia\nGambia (The)\nGuinea\nGuinea-Bissau\nHaiti\nKiribati\nLaos\nLesotho\nLiberia\nMadagascar\nMalawi\nMali\nMauritania\nMozambique\nMyanmar\nNepal\nNiger\nRwanda\nSao Tome and Principe\nSenegal\nSierra Leone\nSolomon Islands\nSomalia\nSouth Sudan\nSudan\nTanzania\nTogo\nTuvalu\nUganda\n. . .\nYemen\nZambia",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 3 Pt. 2 omitted (31.12.2020) by virtue of The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(a)(ii) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 3 Pt. 2 substituted (31.12.2020) by The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(a)(i) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 3 Pt. 2 omitted (1.1.2026) by virtue of The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 12(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 Pt. 2 in force at 23.1.2019 by S.I. 2019/69, reg. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "uksi/2026/984",
      "affecting_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026"
    },
    {
      "type": "word inserted",
      "affecting": "uksi/2026/984",
      "affecting_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/3/part/2",
    "retrieved_at": "2026-10-29T09:04:43.590954+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."
}