The Customs Transit Procedures (EU Exit) Regulations 2018

Type Statutory-Instrument
Publication 2018-11-29
Last updated 2025-07-16
State In force
Department King's Printer of Acts of Parliament
PDF Download
articles Not indexed
Reform history JSON API

[^key-cd1624ba2bd1f44f8fcab8d58777a4a0]: Sch. 2 para. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7dad5288ff89ee4e947df193712d6e28]: Sch. 2 para. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-048868324bb72a5b0600d26e5c93a3c3]: Sch. 2 para. 22 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7e0ef20130b9175ffba6a2665c143393]: Sch. 2 para. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-f17256ebad22ac78fff6f446f35d50ae]: Sch. 2 para. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-eec90ba843393af4ec8d01fc302a35df]: Sch. 2 para. 27 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-484f3ff9f97575ce27d6e3ba0e78e051]: Sch. 2 para. 28 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a79faca47bc247b40c1982f65e95c3be]: Sch. 3 para. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a8f81f58b719d1e8c8141f66ba048756]: Sch. 3 para. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e861efa7a58c3cdf32fca938c57d5636]: Sch. 3 para. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6e7411907708fe1369626c730dd1c987]: Sch. 4 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9982edffb4e4ebfc3f310fdafe105113]: Sch. 4 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-a7333167039b770d8d3b4034beaf9acf]: Sch. 4 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e3d924950c2459069768b5ccc8333a9f]: Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-3c58c56ebcb70028f5f205dcc9f04c49]: Reg. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-00ca9c20ab79c323f7781711c6a9f563]: Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-522fd9012bb9cf6add6f3a437f0c5489]: Reg. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-7d6ba9f3eddf51d003b3d7d345c3808c]: Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-ec479935e763a8cefaa013bf97493be3]: Reg. 6 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(3); S.I. 2020/1643, reg. 2, Sch.

[^key-c709844e052caea000c1c2e24574f67b]: Words in Sch. 1 Pt. 1 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-b530ab7db659a549aab27185d074dcd8]: Words in Sch. 1 Pt. 2 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(n); S.I. 2020/1643, reg. 2, Sch.

[^key-78ea974258f32d210c24ca1ea123facb]: Words in Sch. 2 Pt. 2 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-90488b917bfeb9d6dd2d6a3ff0566780]: Words in Sch. 2 Pt. 3 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-198296ae6508fff2e3b68bec16c9dfc0]: Sch. 3 Pt. 4 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(e); S.I. 2020/1643, reg. 2, Sch.

[^key-929c5506a1f512e68528b7d4ee5b6c2d]: Sch. 3 para. 1A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-535d87a33bf1d83aa43cc61bf5691f63]: Sch. 3 para. 3A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-0c488e2cc388c08f601f9bd3ecc2e2b4]: Sch. 3 para. 7A inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(f); S.I. 2020/1643, reg. 2, Sch.

[^key-51e6207d1f67d5ce133b9e1258313e5b]: Sch. 3 para. 13 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(3)(j); S.I. 2020/1643, reg. 2, Sch.

[^key-c3bfeace05036790299535b06c0f663e]: Sch. 5 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(5); S.I. 2020/1643, reg. 2, Sch.

[^key-57eb55fc85394e6ced476325684b74f3]: Reg. 4 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(2); S.I. 2020/1643, reg. 2, Sch.

[^key-5132429c30fe0fa7deeac1e6077c7df4]: Words in Sch. 1 para. 1(5)(a) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(a); S.I. 2020/1643, reg. 2, Sch.

[^key-8a848b52126624d6a9b4f6bfaf304c9f]: Sch. 1 para. 1(7)-(9) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-a4c8c2c9a46a9021c0a26d4d66ff147f]: Words in Sch. 1 para. 1 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-9176fd75acb36fc75de405359b4281dd]: Words in Sch. 1 para. 1(5)(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(b)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-61a44faf9afe86d9960952a2235f304b]: Sch. 1 para. 2(11) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(c); S.I. 2020/1643, reg. 2, Sch.

[^key-9acbb96498bbcb7d60d598d7275a2f29]: Sch. 1 para. 2(A1)-(A6) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 4(2); S.I. 2020/1643, reg. 2, Sch.

[^key-55c266cf468a48df0d0335459c54652d]: Words in Sch. 1 para. 2 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(c)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-17b441ed6110a44df00a8d57bda3ae8b]: Words in Sch. 1 para. 2(6) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-b9476824ccb652a1b51906c24b917781]: Words in Sch. 1 para. 3 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-76cc803390e3c3df990b374ccdd689b4]: Words in Sch. 1 para. 3 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-85ca3050e89cc8031721bc1c7348e5b4]: Words in Sch. 1 para. 4 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(e)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-854d93cc33ec2ab3741f7d7ce63e51a8]: Words in Sch. 1 para. 4(1)(a) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(e)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-5d73b8be3a28acff53a70a588d1bada4]: Words in Sch. 1 para. 4(6)(c) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(e)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-2c3cdcc3d556a244c24df92f6ffe5b41]: Words in Sch. 1 para. 5(5) inserted (31.12.2020) by virtue of The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(f)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-ea4df8d4d92a3dff85b10a5a8ba94722]: Words in Sch. 1 para. 6 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(g); S.I. 2020/1643, reg. 2, Sch.

[^key-ae2dc0794eac20142a44077fa37185ca]: Words in Sch. 1 para. 6(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(h); S.I. 2020/1643, reg. 2, Sch.

[^key-c2d23afc0205b364accb3a46909e136c]: Words in Sch. 1 para. 10 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-81b18319fc5ca47db6e1e3ef5b74886e]: Words in Sch. 1 para. 11(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(j)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-9dc6bf336d46b363fe09496ea2dfa983]: Words in Sch. 1 para. 11(2) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(j)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-982df8d3033023607cbefcb476efcbf8]: Sch. 1 para. 13(4) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-a4543f1c88362c70386ed2e18177dfdb]: Words in Sch. 1 para. 13 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(k)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-3718a81a5acbc39d3ccc0b9e032349ca]: Words in Sch. 1 para. 13(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(k)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-3be9da89da17e65705a91b0b83a08ecd]: Word in Sch. 1 para. 14(1) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(e); S.I. 2020/1643, reg. 2, Sch.

[^key-285bd78a58d3cff07a33ed1b7bb19c11]: Words in Sch. 1 para. 14(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(l); S.I. 2020/1643, reg. 2, Sch.

[^key-cb354e46abf1159eacaea99b9f46560c]: Words in Sch. 1 para. 15 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(m); S.I. 2020/1643, reg. 2, Sch.

[^key-2f1de6c5f2a020d4439c2d6d1358f5c5]: Words in Sch. 1 para. 16 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(o); S.I. 2020/1643, reg. 2, Sch.

[^key-a34413125f97599fd45945bbd9354f4f]: Words in Sch. 1 para. 17(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(p); S.I. 2020/1643, reg. 2, Sch.

[^key-99fd00c2be881a57bf10d0e970757db5]: Words in Sch. 1 para. 17(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(p); S.I. 2020/1643, reg. 2, Sch.

[^key-371704ff06a16acba8833f3c86f70ac3]: Words in Sch. 1 para. 18(4) substituted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 4(3); S.I. 2020/1643, reg. 2, Sch.

[^key-2beddd1ea02027432d97df55e09d5aaf]: Words in Sch. 1 para. 18 heading inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(q); S.I. 2020/1643, reg. 2, Sch.

[^key-bf05f02e08e2c76d367a723ee6fa8824]: Words in Sch. 1 para. 18(6)(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(r); S.I. 2020/1643, reg. 2, Sch.

[^key-0b245de9604b1cf660f2d254d38be481]: Sch. 1 para. 19(A1) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 4(4); S.I. 2020/1643, reg. 2, Sch.

[^key-19782f277426e4b310d7ae2aac04e6f4]: Words in Sch. 1 para. 20 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(s); S.I. 2020/1643, reg. 2, Sch.

[^key-1098b30808c72392d22f943779980a8a]: Words in Sch. 1 para. 23(3)(b) omitted (31.12.2020) by virtue of The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(t); S.I. 2020/1643, reg. 2, Sch.

[^key-e210bd892800466eb03b7ae5ffa023d0]: Sch. 1 para. 25(10)(11) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(f); S.I. 2020/1643, reg. 2, Sch.

[^key-004bbf00440cb4dd27284060a70fb5e6]: Words in Sch. 1 para. 25(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(u)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-f83ebe8aadcc0c672234aed4de635273]: Words in Sch. 1 para. 25(10) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(u)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-89427d205a24b6505ffeac6bc7a5b889]: Words in Sch. 1 para. 25(9) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(u)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-bc33a977bb312e02f152952b96f1dc26]: Sch. 1 para. 27(8) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(g); S.I. 2020/1643, reg. 2, Sch.

[^key-2039b180d9e889100dfb83dc1d0bd38e]: Sch. 1 paras. 27(A1)-(A6) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 4(5); S.I. 2020/1643, reg. 2, Sch.

[^key-1f93ab31b30e44c4ba7ab41f76a0e952]: Words in Sch. 1 para. 27 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(v); S.I. 2020/1643, reg. 2, Sch.

[^key-3ad729b673cc71cb71442af7f668f2e0]: Words in Sch. 1 para. 28 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(w); S.I. 2020/1643, reg. 2, Sch.

[^key-cded25bea7014c9942bcba6abd04e342]: Words in Sch. 1 para. 28 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(w); S.I. 2020/1643, reg. 2, Sch.

[^key-d0e4b5e49a1adb61bfc73175eb3b9cd8]: Words in Sch. 1 para. 29(1)(c) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(2)(b)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-a6588b47de73ad3d9ec4248fc9f1211d]: Words in Sch. 1 para. 29(2) omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(2)(b)(ii)(aa); S.I. 2020/1643, reg. 2, Sch.

[^key-98a4d691fc0e8f8c0aa380cf433fab41]: Words in Sch. 1 para. 29(2) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(2)(b)(ii)(bb) (as amended by S.I. 2020/1491, reg. 3(b)); S.I. 2020/1643, reg. 2, Sch.

[^key-022c4865f0789c999b6cf4e21f09b3ba]: Sch. 1 para. 29(1A)-(1G) inserted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 4(6); S.I. 2020/1643, reg. 2, Sch.

[^key-572d9ab795add89d1d6b2b0a81085a81]: Words in Sch. 1 para. 29(1D) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(i)(x); S.I. 2020/1643, reg. 2, Sch.

[^key-2428bc73ca1125ea679fd72b333ff9bf]: Words in Sch. 1 para. 29(2) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(ii)(x); S.I. 2020/1643, reg. 2, Sch.

[^key-625e4233543ca24d1c80c8914a90397b]: Words in Sch. 1 para. 29(5)(c) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(iii)(x); S.I. 2020/1643, reg. 2, Sch.

[^key-3f4ed7f89e1820b8a603824f39c9b01b]: Words in Sch. 1 para. 30 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(y)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-08617b241e18733c5c1293e4b9bb0244]: Words in Sch. 1 para. 30(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(y)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-f144a89b8c96e069120f82ea58e33cb7]: Words in Sch. 1 para. 31 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(z); S.I. 2020/1643, reg. 2, Sch.

[^key-be68fdee35fbb850013b4b719f22bf20]: Words in Sch. 1 para. 34 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(aa); S.I. 2020/1643, reg. 2, Sch.

[^key-75acacf59754bf33cf2bbfe54469e69d]: Words in Sch. 1 para. 35(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(bb); S.I. 2020/1643, reg. 2, Sch.

[^key-8e1cb376cfd23e3e6fa7d788621dd58a]: Sch. 1 para. 38(4) inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-ecc4e881dca77853fc12ff6c8132e0c2]: Words in Sch. 1 para. 39(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(cc); S.I. 2020/1643, reg. 2, Sch.

[^key-cef2af9bbae02b4481d407e188cc7321]: Words in Sch. 1 para. 40 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(dd); S.I. 2020/1643, reg. 2, Sch.

[^key-aee8c89a60551fd014e5b94fa8c2c7fd]: Words in Sch. 1 para. 58 heading omitted (31.12.2020) by virtue of The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(2)(c)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-91fa0516f50a87dbfa3187c0df6f15de]: Sch. 1 para. 58(1)(da) inserted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(2)(c)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-e1c286996b2ad3c6f40bd2a902bd0a10]: Words in Sch. 1 para. 59 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 8(2)(k); S.I. 2020/1643, reg. 2, Sch.

[^key-ba719466a204b37ab48fa3a788c51821]: Words in Sch. 1 para. 60 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(mm); S.I. 2020/1643, reg. 2, Sch.

[^key-86e13983d2c41351683b8bd88eb9a720]: Words in Sch. 1 para. 64(12) substituted (31.12.2020) by The Customs and Excise (Miscellaneous Provisions and Amendments) (EU Exit) Regulations 2019 (S.I. 2019/1215), regs. 1(2), 13(2)(d)(iii); S.I. 2020/1643, reg. 2, Sch.

[^key-a706d52f21d471d764115ff128bf0428]: Words in Sch. 1 para. 64(4) substituted (31.12.2020) by The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 4(7); S.I. 2020/1643, reg. 2, Sch.

[^key-6bd853ae405243c10997c932d4f131e4]: Words in Sch. 1 para. 64 inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(nn); S.I. 2020/1643, reg. 2, Sch.

[^key-f67b3c25ad0ad4375c3d2db8d53c4271]: Sch. 1 para. 64(5)-(9) omitted (31.12.2020) by virtue of The Customs Transit Procedures (Amendment, etc) (EU Exit) Regulations 2020 (S.I. 2020/1491), regs. 1, 4(8); S.I. 2020/1643, reg. 2, Sch.

[^key-7fded3192e9e827fca0955f4da10a940]: Words in Sch. 1 para. 65(2)(a) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(2)(oo); S.I. 2020/1643, reg. 2, Sch.

[^key-a40581d7fb248b228a944d6788788abf]: Words in Sch. 2 para. 1(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(a)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-90a9a4223905bd7654dc45ee2f45e653]: Words in Sch. 2 para. 1(4) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(a)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-b3b9aca39e0ff89e4bde476c182274e1]: Words in Sch. 2 para. 2 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(b); S.I. 2020/1643, reg. 2, Sch.

[^key-a7199b861d8d7aa67890ad4036c6a813]: Words in Sch. 2 para. 3(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(d); S.I. 2020/1643, reg. 2, Sch.

[^key-4a7e653d0bb25224a4127e62eb35e3fe]: Words in Sch. 2 para. 4(4) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(e); S.I. 2020/1643, reg. 2, Sch.

[^key-a905129e98fb94446c0517739b8c007d]: Words in Sch. 2 para. 4(5) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(e); S.I. 2020/1643, reg. 2, Sch.

[^key-e7086d26cd1e940b69c7cdaaa1e87706]: Words in Sch. 2 para. 5(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(f); S.I. 2020/1643, reg. 2, Sch.

[^key-f0faac338adcde6d59754ce91063db7e]: Words in Sch. 2 para. 6(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(g)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-1c58270b3c997e46f1a9bf3eae2b35ed]: Words in Sch. 2 para. 6(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(g)(ii); S.I. 2020/1643, reg. 2, Sch.

[^key-e42577339bfc5607709827186de6cb53]: Words in Sch. 2 para. 9(1)(b) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(h); S.I. 2020/1643, reg. 2, Sch.

[^key-33b8ae96bb55e715fdb6928b321eab7e]: Words in Sch. 2 para. 12 heading substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(j); S.I. 2020/1643, reg. 2, Sch.

[^key-f25308f38b2ea36544dfae2a5ae8ea41]: Words in Sch. 2 para. 12 substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(k); S.I. 2020/1643, reg. 2, Sch.

[^key-3f5cbdd3787a3f62e6c59d9eab0bc559]: Words in Sch. 2 para. 14(3) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(l); S.I. 2020/1643, reg. 2, Sch.

[^key-5a487ec692886e825752e3e539345b5c]: Words in Sch. 2 para. 14(6) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(l); S.I. 2020/1643, reg. 2, Sch.

[^key-625b16f501db91d4cb9d1d018d9721c2]: Words in Sch. 2 para. 15(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(m); S.I. 2020/1643, reg. 2, Sch.

[^key-41570cc241ab2caca8734d6b58ca193a]: Words in Sch. 2 para. 16(1) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(n); S.I. 2020/1643, reg. 2, Sch.

[^key-528477ff0de8aab536bfba880ec11b2d]: Words in Sch. 2 para. 17(4) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(o); S.I. 2020/1643, reg. 2, Sch.

[^key-024ef7ea7310c765c6526be137cdff57]: Words in Sch. 2 para. 17(5) substituted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(o); S.I. 2020/1643, reg. 2, Sch.

[^key-52fef13e042c5ee9a103a57fe4f8678e]: Words in Sch. 2 para. 18(1) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(p)(i); S.I. 2020/1643, reg. 2, Sch.

[^key-d6ca5c7db37d1318f2ae8b7c585fa196]: Words in Sch. 2 para. 18(3) inserted (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 39(3)(p)(ii); S.I. 2020/1643, reg. 2, Sch.

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