# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 25: Goods exported on removal from Northern Ireland – establishment

Extent: E+W+S+N.I.

In this Part a person is established in the United Kingdom or the Isle of Man—
(a) in the case of an individual, where the individual is resident in the United Kingdom or the Isle of Man; and
(b) in any other case, where the person—
(i) has a registered office in the United Kingdom or the Isle of Man; or
(ii) has a permanent place in the United Kingdom or the Isle of Man from which the person carries out activities for which the person is constituted to perform.

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Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/25 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.