35. Parts 1 and 2 of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019(1) apply for the purposes of duty charged under section 30C of the Act as if—
(a)any reference to chargeable goods were to goods removed to Great Britain from Northern Ireland; and
(b)any reference to the importation of goods were to their removal to Great Britain from Northern Ireland.
S.I. 2019/487. Regulation 1(3) provides that these Regulations cease to have effect at the end of the period of 12 months beginning with the day appointed for their coming into force under section 52 of the Taxation (Cross-border Trade) Act 2018.