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

S.I. 2026/418 · made 16 April 2026

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.

Made under: Taxation (Cross-border Trade) Act 2018 (Section 30B, Section 32, Section 40, Section 40B)

PDFs: Printed copy https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-no-2-regulations-2026/pdf/uksi_20260418_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-no-2-regulations-2026/pdf/uksiem_20260418_en_001.pdf

## Introductory text

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
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.

## 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 2026 for “20th April” substitute “25th May”.

## Signature

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)
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.

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Source: https://www.legislation.gov.uk/uksi/2026/418 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-no-2-regulations-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.