1. Introductory Text

2. PART 1 Introduction

   1. 1. Citation, commencement and interpretation

   2. 2. Notices and notifications

3. PART 2 Importation of goods and goods potentially for export

   1. CHAPTER 1 Preliminary

      1. 3. Part 2 interpretation

   2. CHAPTER 2 Goods not at risk

      1. 4. Goods for the internal market

   3. CHAPTER 3 Importation of goods entering Northern Ireland

      1. 5. Goods not chargeable under section 30A

      2. 6. Goods entering Northern Ireland - relevant goods

      3. 7. Application of provisions made by or under the Act

      4. 8. Determination of section 30A charge

      5. 9. Relief from section 30A duty

   4. CHAPTER 4 Goods potentially for export from Northern Ireland

      1. 10. “At risk of subsequently being moved into the European Union” – definition

      2. 11. Goods not chargeable under section 40A

      3. 12. Goods potentially for export – relevant goods

      4. 13. Application of provisions made by or under the Act

      5. 14. Determination of section 40A charge

      6. 15. Amount of section 40A charge

      7. 16. Relief from section 40A duty

4. PART 3 Potentially imported goods

   1. 17. Part 3 interpretation

   2. 18. Goods to which section 30C(1) duty does not apply

   3. 19. Goods to which relevant import duty provisions do not apply

   4. 20. Modification of the application of import duty provisions

   5. 21. Reduction in amount of section 30C(1) duty

   6. 22. Application of outward processing procedure

   7. 23. Approvals and authorisations – corresponding provision

5. PART 4 Goods exported on removal from Northern Ireland

   1. 24. Part 4 interpretation

   2. 25. Goods exported on removal from Northern Ireland – establishment

   3. 26. Retention of domestic goods status

   4. 27. Retention of domestic goods status – declarations

6. PART 5 Application of provision made by or under the customs and excise Acts

   1. 28. Modification of section 9 of the Customs and Excise Management Act 1979

   2. 29. Application of the Customs and Excise (Transit) Regulations 1993

   3. 30. Application of the Customs Traders (Accounts and Records) Regulations 1995

   4. 31. Application of the Customs (Contravention of a Relevant Rule) Regulations 2003

   5. 32. Application of the Customs (Import Duty) (EU Exit) Regulations 2018

   6. 33. Application of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulation 2018

   7. 34. Application of the Customs Transit Procedures (EU Exit) Regulations 2018

   8. 35. Application of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

   9. 36. Application of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

7. PART 6 Consequential amendments

   1. 37. Amendment of the Customs (Import Duty) (EU Exit Regulations) 2018

   2. 38. Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

   3. 39. Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

   4. 40. Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019

   5. 41. Amendment of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019

   6. 42. Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

   7. 43. Amendment of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020

8. Signature

9. Explanatory Note