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

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