# The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026, Note: 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/note (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-no-2-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.