The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026

Made: at 9.15 a.m. on 16th April 2026

Laid before the House of Commons: at 1.00 p.m. on 16th April 2026

Coming into force: 19th 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 2018[^f00001].

Citation and commencement

1

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.

Amendment of the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026

2

In regulation 1 (citation and commencement) of the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026[^f00002] for “20th April” substitute “25th May”.

Signed

Gen Kitchen — Christian Wakeford — Two of the Lords Commissioners of His Majesty’s Treasury — At 9.15 a.m. on 16th April 2026

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations amend the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393) to change the coming into force date of those Regulations from 20th April 2026 to 25th May 2026.

A Tax Information and Impact Note (TIIN) has not been produced for this instrument but a TIIN covering the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 will be published on the GOV.UK website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

Footnotes

[^f00001]: 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.

[^f00002]: S.I. 2026/393.