# The Customs (Northern Ireland) (EU Exit) Regulations 2020, Regulation 35: Application of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

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

Parts 1 and 2 of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 apply for the purposes of duty charged under section 30C of the Act as if—
(a) any reference to chargeable goods were to goods removed to Great Britain from Northern Ireland; and
(b) any reference to the importation of goods were to their removal to Great Britain from Northern Ireland.

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Source: https://www.legislation.gov.uk/uksi/2020/1605/regulation/35 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.