[Exception in relation to Northern Ireland: EU goods in transitU.K.
This section has no associated Explanatory Memorandum
42O.—(1) Article 8 (transit controls supplementing the dual-use Regulation) does not apply in relation to EU goods that are entering Northern Ireland from the EU customs territory and passing through Northern Ireland to a country or territory other than the United Kingdom.
[(1A) Article 40(2) (customs detainment power supplementing the dual-use Regulation) does not apply in relation to EU goods that are entering Northern Ireland from the EU customs territory and passing through Northern Ireland to the EU customs territory.]
(2) In this article, “EU goods” has the same meaning as “Union goods” in Article 5(23) of the EU customs Regulation.]