{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-36",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-36.json",
  "legislation": "uksi/2020/1605",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020",
  "path": "regulation/36",
  "kind": "regulation",
  "number": "36",
  "heading": "Application of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020",
  "text": "Regulations 1 to 4 of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020 apply for the purposes of duty charged under section 30C of the Act as if—\n(a) any reference to the importation of goods were to their removal to Great Britain from Northern Ireland; and\n(b) any reference to an exportation of goods included the exit of goods from Great Britain that are being removed to Northern Ireland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2020/1439."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 36 not in force at made date, see reg. 1(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 36 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1605/regulation/36",
    "retrieved_at": "2026-10-28T22:19:29.879671+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}