{
  "url": "https://openlegislation.uk/customs-miscellaneous-non-fiscal-provisions-and-amendments-etc-eu-exit-regulations-2020/note",
  "json_url": "https://openlegislation.uk/customs-miscellaneous-non-fiscal-provisions-and-amendments-etc-eu-exit-regulations-2020/note.json",
  "legislation": "uksi/2020/1624",
  "legislation_title": "The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-miscellaneous-non-fiscal-provisions-and-amendments-etc-eu-exit-regulations-2020",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations are made in exercise of the powers conferred by section 8(1) of, and paragraph 21 of Schedule 7 to, the European Union (Withdrawal) Act 2018 (c. 16) in order to address failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of the United Kingdom from the European Union.\nRegulations 3 and 4 make modifications to the application of legislation in the field of customs safety and security procedures, including about the registration of businesses, to ensure that the legislation continues to operate much as before in the context of the United Kingdom no longer being a member of the European Union, taking account of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement.\nRegulation 5 ensures that the appropriate penalties attach to breaches of the legislation applied by regulations 3 and 4.\nRegulation 6 makes provision about how the Customs and Excise Management Act 1979 (c. 2) is to apply to the movement of goods, people and vehicles from Northern Ireland to Great Britain and from Great Britain to Northern Ireland for the purposes of the enforcement of any prohibition or restriction in force relating to the goods being moved.\nRegulation 7 makes similar provision in relation to Part 1 of the Finance Act 1994 (c. 9) to ensure that this legislation can operate effectively in relation to goods being moved from Northern Ireland to Great Britain.\nRegulation 8 makes amendments to legislation in the field of trade statistics. It amends legislation about the Intrastat system (trade in goods between the United Kingdom and members of the EU). This enables HM Revenue and Customs to collect and process trade statistics on the same basis as before the United Kingdom exited the EU, taking account of the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement.\nRegulations 9 and 10 revoke provisions of the Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715) and the Customs Safety, Security and Economic Operators Registration and Identification (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1379) relating to movements of goods between Ireland and Northern Ireland as these are no longer required under the Protocol.\nA full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1624/note",
    "retrieved_at": "2026-10-28T22:19:20.745800+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."
}