{
  "url": "https://openlegislation.uk/temporary-importation-commercial-vehicles-and-aircraft-regulations-1961/note",
  "json_url": "https://openlegislation.uk/temporary-importation-commercial-vehicles-and-aircraft-regulations-1961/note.json",
  "legislation": "uksi/1961/1523",
  "legislation_title": "The Temporary Importation (Commercial Vehicles and Aircraft) Regulations 1961",
  "legislation_url": "https://openlegislation.uk/temporary-importation-commercial-vehicles-and-aircraft-regulations-1961",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "These Regulations, made under section forty of the Customs and Excise Act, 1952, provide for the temporary importation of commercial road vehicles and commercial aircraft (and certain spare parts and equipment) without payment of customs duty and purchase tax. They replace the Commercial Vehicles (Temporary Importation) Regulations, 1952 and provide for the application, at the discretion of the Commissioners of Customs and Excise, of more flexible control procedures at importation. The post-importation conditions governing the duty and tax relief remain in effect as before.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1961/1523/note",
    "retrieved_at": "2026-10-30T00:33:50.346575+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."
}