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(1), 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(2), in relation to those goods;”;”;
(b)in paragraph (e), for “Northern Ireland” substitute “NI”.
OJ No. L 343 29.12.2015, p. 558, to which there are amendments not relevant to these Regulations.
OJ No. L 343 29.12.2015 p. 1; relevant amending instruments are Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ No. L 192, 30.7.2018, p. 1).