{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-regulations-2021/regulation-2.json",
  "legislation": "uksi/2021/697",
  "legislation_title": "The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018",
  "text": "(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.\n(2) In regulation 29C(3) (transitional EIDR simplified Customs declaration process) for “1st July 2021” substitute “1st January 2022”.\n(3) In regulation 37(1A)(c) (persons authorised to use the EIDR procedure) for “30th June 2021” substitute “31st December 2021”.\n(4) In regulation 37B(5)(a)(ii) (fixed transport installations) for “1st July 2021” substitute “1st January 2022”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2018/1248. Relevant amending instruments are S.I. 2019/326, 2020/1088 and 2020/1522."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 29C was inserted by regulation 3(5) of S.I. 2020/1088."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Paragraph (1A) of regulation 37 was inserted by regulation 3(7) of S.I. 2020/1088."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Regulation 37B was inserted by regulation 2(7) of S.I. 2020/1552."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/697/regulation/2",
    "retrieved_at": "2026-10-28T22:12:22.435219+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."
}