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16. In regulation 32—
(a)after paragraph (c) insert—
“(ca)after paragraph (a)(iv) insert—
“(v)a 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(), in relation to those goods;”;”;
(b)in paragraph (e), for “Northern Ireland” substitute “NI”.
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