---
title: "The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026"
id: ffce5baa-82e4-46d2-9fc1-cc9fae1568c7
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/418
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/ffce5baa-82e4-46d2-9fc1-cc9fae1568c7
language: en
in_force_from: 2026-04-19
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/418/data.xml
read_on: 2026-11-10
sha256: d75150b3636d6b6fbce6487a613ff49e0402ea64b2da9f056218f1c904a2f4da
provisions: 3
---

# The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026

## Title and introductory text {#prelims}

This Statutory Instrument has been printed to amend S.I. 2026/393 prior to that instrument coming into force and is being issued free of charge to all known recipients of that Statutory Instrument.
2026 No. 418
Customs
The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026
Made
at 9.15 a.m. on 16th April 2026
Laid before the House of Commons
at 1.00 p.m. on 16th April 2026
Coming into force
19th April 2026
The Treasury make these Regulations in exercise of the powers conferred by sections 30B(3) and (4)(a), 32(7) and (8)(a), (b) and (c), 40(7)(a), (b) and (c) and 40B(2), (3)(b) and (5) of the Taxation (Cross-border Trade) Act 2018.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026 and come into force on 19th April 2026.

## 2 Amendment of the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 {#regulation-2}

In regulation 1 (citation and commencement) of the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 for “20th April” substitute “25th May”.