This Statutory Instrument has been printed to amend S.I. 2026/393 prior to that instrument coming into force and is being issued free of charge to all known recipients of that Statutory Instrument.
Customs
The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026
Madeat 9.15 a.m. on 16th April 2026
Laid before the House of Commonsat 1.00 p.m. on 16th April 2026
Coming into force19th April 2026
The Treasury make these Regulations in exercise of the powers conferred by sections 30B(3) and (4)(a), 32(7) and (8)(a), (b) and (c), 40(7)(a), (b) and (c) and 40B(2), (3)(b) and (5) of the Taxation (Cross-border Trade) Act 20181.
1 Citation and commencement¶
These Regulations may be cited as the Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026 and come into force on 19th April 2026.2 Amendment of the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026¶
In regulation 1 (citation and commencement) of the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 20262 for “20th April” substitute “25th May”.Footnotes
- 1
2018 c. 22. Section 30B was inserted by section 2(1) and (4) of the Taxation (Post-transition Period) Act 2020 (c. 26) and sections 40A and 40B were inserted by section 1 of that Act.
- 2
S.I. 2026/393.