These Regulations may be cited as the Customs (Northern Ireland) (EU Exit) Regulations 2020 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

In these Regulations—

• “the Act” means the Taxation (Cross-border Trade) Act 2018;

• “the import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 20182;

• “the special procedures regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 20183;

• “the UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in EU law 4.

In these Regulations, a notice or notification means one made in writing and a requirement to notify is to be read accordingly.

A notice published by HMRC under these Regulations may make different provision for different cases or different purposes.