{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-39",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-regulations-2020/regulation-39.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/39",
  "kind": "regulation",
  "number": "39",
  "heading": "Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018",
  "text": "(1) The Customs Transit Procedures (EU Exit) Regulations 2018 are amended as follows.\n(2) In Schedule 1—\n(a) in the heading to Part 1, for “the United Kingdom” substitute “ Great Britain ”;\n(b) in paragraph 1—\n(i) for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”; and\n(ii) in sub-paragraph (5)(a), at the end insert “ and any reference to a common transit state is to be read as a reference to a common transit state or Northern Ireland ”;\n(c) in paragraph 2—\n(i) for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”; and\n(ii) in sub-paragraph (6), at the end insert “ , if the customs office of departure does not already have these particulars ”;\n(d) in paragraph 3, for “the United Kingdom”, in each place it occurs, including in the heading, substitute “ Great Britain ”;\n(e) in paragraph 4, for “the United Kingdom” substitute “ Great Britain ” in the following places—\n(i) the heading;\n(ii) sub-paragraph (1)(a);\n(iii) sub-paragraph (6)(c);\n(f) in paragraph 5—\n(i) in sub-paragraph (4), at the end insert “ if the customs office of departure does not already have these particulars ”; and\n(ii) in sub-paragraph (5), after “HMRC office” insert “ in Great Britain ”,\n(g) in the heading to paragraph 6, for “United Kingdom” substitute “ Great Britain ”;\n(h) in paragraph 6(1), for “the United Kingdom” substitute “ Great Britain ”;\n(i) in paragraph 10, for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;\n(j) in paragraph 11—\n(i) in sub-paragraph (1), at the end of the first sentence insert “ if the customs office of departure does not already have these particulars ”;\n(ii) in sub-paragraph (2), at the end insert “ if the customs office of departure does not already have these particulars ”;\n(k) in paragraph 13—\n(i) for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”; and\n(ii) in sub-paragraph (1), after “when HMRC and” insert “ , if different, ”;\n(l) in paragraph 14(1), for “the United Kingdom” substitute “ Great Britain ”;\n(m) in paragraph 15, for “the United Kingdom” substitute “ Great Britain ”;\n(n) in the heading to Part 2, for “the United Kingdom” substitute “ Great Britain ”;\n(o) in paragraph 16, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;\n(p) in paragraph 17(1) and (1)(b), for “the United Kingdom” substitute “ Great Britain ”;\n(q) in the heading to paragraph 18, for “the United Kingdom” substitute “ Great Britain ”;\n(r) in paragraph 18(6)(a), after “airport of destination” insert “ , where that customs authority is not HMRC ”;\n(s) in paragraph 20, for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;\n(t) in paragraph 23(3)(b), omit “United Kingdom”;\n(u) in paragraph 25—\n(i) in sub-paragraph (3), at the end insert “ that has the particulars in question ”; and\n(ii) in sub-paragraphs (9) and (10), for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;\n(v) in paragraph 27, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;\n(w) in paragraph 28, for “the United Kingdom”, in each place it occurs, including the heading, substitute “ Great Britain ”;\n(x) in paragraph 29—\n(i) in sub-paragraph (1D) , after “customs debt”, in both places it occurs, insert “ excluding duties under sections 30A(3) and 40A TCTA ”;\n(ii) in sub-paragraph (2), for “import duty, export duty” substitute “ any duty of customs ”; and\n(iii) in sub-paragraph (5)(c), for “the United Kingdom” substitute “ Great Britain ”;\n(y) in paragraph 30—\n(i) for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”; and\n(ii) in sub-paragraph (3), at the end of the second sentence insert “ unless the customs office of destination already has such notification ”;\n(z) in the heading to paragraph 31, for “the United Kingdom”, substitute “ Great Britain ”;\n(aa) in paragraph 34, for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;\n(bb) in paragraph 35(1)(b), for the words from “the United Kingdom” to “the SBA” substitute “ the common transit area (and here the “common transit area” is the area comprising the common transit states) ”;\n(cc) in paragraph 39(1), for “the United Kingdom” substitute “ Great Britain ”;\n(dd) in paragraph 40, for “the United Kingdom” substitute “ Great Britain ”;\n(ee) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ff) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(gg) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(hh) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(jj) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(kk) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ll) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(mm) in paragraph 60, for “the United Kingdom” substitute “ Great Britain ”;\n(nn) in paragraph 64, in the second sentence of sub-paragraph (3), after “customs debt” insert “ excluding duties under sections 30A(3) and 40A TCTA ”; and\n(oo) in paragraph 65(2)(a), after “departure and destination” insert “ other than HMRC ”.\n(3) In Schedule 2—\n(a) in paragraph 1—\n(i) in sub-paragraph (1), for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;\n(ii) in sub-paragraph (4), for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;\n(b) in paragraph 2, for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;\n(c) in the heading to Part 2, for “the United Kingdom” substitute “ Great Britain ”;\n(d) in paragraph 3(1), for “the United Kingdom” substitute “ Great Britain ”;\n(e) in paragraph 4(4) and (5), for “the United Kingdom” substitute “ Great Britain ”;\n(f) in paragraph 5(1), for “the United Kingdom” substitute “ Great Britain ”;\n(g) in paragraph 6—\n(i) in sub-paragraph (1), after “office of destination” insert “ in Great Britain ”; and\n(ii) in sub-paragraph (3), in the first sentence, after “HMRC customs office” insert “ in Great Britain ”;\n(h) in paragraph 9(1)(b), for “the United Kingdom” substitute “ Great Britain ”;\n(i) in the heading to Part 3, for “the United Kingdom” substitute “ Great Britain ”;\n(j) in the heading to paragraph 12, for “the United Kingdom” substitute “ Great Britain ”;\n(k) in paragraph 12, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”;\n(l) in paragraph 14(3) and (6), for “the United Kingdom” substitute “ Great Britain ”;\n(m) in paragraph 15(1), for “the United Kingdom” substitute “ Great Britain ”;\n(n) in paragraph 16(1), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”;\n(o) in paragraph 17(4) and (5), for “the United Kingdom” substitute “ Great Britain ”;\n(p) in paragraph 18—\n(i) in sub-paragraph (1), after “office of destination” insert “ in Great Britain ”; and\n(ii) in sub-paragraph (3), in the first sentence, after “HMRC customs office” insert “in Great Britain;\n(q) in the heading to paragraph 20, for “the United Kingdom” substitute “ Great Britain ”;\n(r) in paragraph 21(1)(b), for “the United Kingdom” substitute “ Great Britain ”;\n(s) in paragraph 26(5), for “the United Kingdom”, in the second place it occurs, substitute “ Great Britain ”; and\n(t) in paragraph 27—\n(i) in sub-paragraph (4), after “continue to apply” insert “ in relation to goods in Great Britain ”; and\n(ii) in sub-paragraph (6), after “continues to apply” insert “ in relation to goods in Great Britain ”.\n(4) In Schedule 3—\n(a) in paragraph 1, for “the United Kingdom” substitute “ Great Britain ”;\n(b) in paragraph 1A , for “the United Kingdom” substitute “ Great Britain ”;\n(c) in paragraph 3(a) and (b), for “the United Kingdom” substitute “ Great Britain ”;\n(d) in paragraph 3A(2), for “the United Kingdom” substitute “ Great Britain ”;\n(e) in paragraph 4—\n(i) in sub-paragraph (1A), for “the United Kingdom” substitute “ Great Britain ”;\n(ii) in sub-paragraph (3), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”; and\n(iii) in sub-paragraph (5), for “the United Kingdom” substitute “ Great Britain ”;\n(f) in paragraph 7, for “the United Kingdom” substitute “ Great Britain ”;\n(g) in paragraph 7A, for “the United Kingdom” substitute “ Great Britain ”;\n(h) in paragraph 8—\n(i) in sub-paragraph (5)(b), for “any country except the United Kingdom” substitute “ anywhere except Great Britain ”;\n(ii) in sub-paragraph (6)(a)(ii), for “the United Kingdom” substitute “ Great Britain ”; and\n(iii) in sub-paragraph (6)(b), for “the United Kingdom” substitute “ Great Britain ”;\n(i) in paragraph 11(3), for “the United Kingdom” substitute “ Great Britain ”;\n(j) in paragraph 13, after “section 35(1)” insert “ or removal of the goods from Great Britain to Northern Ireland ”;\n(k) in paragraph 16(b)(ii), at the end insert “ or removed from Great Britain to Northern Ireland ”;\n(l) in paragraph 20(a), after “exported” insert “ or removed from Great Britain to Northern Ireland ”; and\n(m) in paragraph 21, after “Isle of Man” insert “ or removed from Great Britain to Northern Ireland ”.\n(5) In Schedule 4—\n(a) in paragraph 1, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”; and\n(b) in paragraph 2(1), for “the United Kingdom” substitute “ Great Britain ”.\n(6) In Schedule 5—\n(a) in paragraph 3, for “the United Kingdom”, in each place it occurs, substitute “ Great Britain ”\n(b) in paragraph 4(a), for “the United Kingdom”, in both places it occurs, substitute “ Great Britain ”; and\n(c) in paragraph 5, for “the United Kingdom” substitute “ Great Britain ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 39(2)(ee)-(ll) omitted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 9(3) (with reg. 1(2))"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Paragraph 29(1D) was inserted by S.I. 2020/1491."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Paragraphs 1A, 3A, 4(1A) and 7A are prospectively inserted by S.I. 2019/486."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 39 not in force at made date, see reg. 1(1)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 39 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/39",
    "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."
}