{
  "url": "https://openlegislation.uk/customs-amendment-eu-exit-regulations-2020/regulation-5",
  "json_url": "https://openlegislation.uk/customs-amendment-eu-exit-regulations-2020/regulation-5.json",
  "legislation": "uksi/2020/1552",
  "legislation_title": "The Customs (Amendment) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-amendment-eu-exit-regulations-2020",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019",
  "text": "(1) The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 are amended as follows.\n(2) In regulation 6(2)—\n(a) for “regulation 9 (interpretation)” substitute “ regulation 2 (general interpretive provisions) ”;\n(b) in the defined term to be modified, after “qualifying” insert “ departing ”.\n(3) After regulation 6(2) insert—\n“(2A) In regulation 8(3) (goods not required to be exported in accordance with the applicable export provisions)—\n(a) in sub-paragraph (a) the reference to “the United Kingdom” shall be read as a reference to the United Kingdom or the Isle of Man,\n(b) in sub-paragraph (b) the reference to “established the United Kingdom” shall be read as a reference to established in the United Kingdom or the Isle of Man, and\n(c) in sub-paragraph (c)(ii) the reference to “goods which were supplied without payment of excise duty in an export shop in the United Kingdom in accordance with the Excise Goods (Export Shops) Regulations 2000” shall be read as including goods which were supplied without payment of excise duty in an export shop in the Isle of Man in accordance with equivalent legislation which is in force in the Isle of Man.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2019/385. There are amending instruments, but none is relevant."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 not in force at made date, see reg. 1(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1552/regulation/5",
    "retrieved_at": "2026-10-28T22:20:05.960706+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."
}