Regulation 38 I1

in subparagraph (b) for “another” substitute “an EU”;

in subparagraph (c) after “the EU” insert “or Northern Ireland”;

omit the “or” after subparagraph (c);

in subparagraph (d) for “another” substitute “an EU”;

after subparagraph (d) insert—

“or

(e)

the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446.”;