# The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021, Regulation 2: Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018


(1) The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.
(2) In regulation 29C (transitional EIDR simplified Customs declaration process)—
(a) omit paragraph (3);
(b) in paragraph (4) in subparagraph (b) after “Union goods” insert “in the Republic of Ireland or Northern Ireland”.
(3) In regulation 37(1A) (persons authorised to use the EIDR procedure)—
(a) at the end of subparagraph (a) insert “and”;
(b) at the end of subparagraph (b) omit “; and”;
(c) omit subparagraph (c).
(4) In regulation 37B(5)(a)(ii) (fixed transport installations) for “before 1st January 2022” substitute “in respect of goods that were in the Republic of Ireland or Northern Ireland immediately before they were imported into the United Kingdom”.

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Source: https://www.legislation.gov.uk/uksi/2021/1444/regulation/2 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-eu-exit-no-2-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.