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

Published: Thu 16th Apr 26

These Regulations, officially titled The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026, introduce a technical amendment to delay the enforcement date of a preceding Statutory Instrument, specifically S.I. 2026/393.

The Treasury exercised powers under the Taxation (Cross-border Trade) Act 2018 to move the commencement date for specific customs amendments in Northern Ireland from April 20th, 2026, to May 25th, 2026.

Arguments For

Ensuring administrative preparation time for changes related to customs procedures under the Northern Ireland Protocol/Windsor Framework.
Providing clarity and certainty within the UK border control framework by formally adjusting the effective date of related legislation.
Maintaining control over the implementation timeline via the Treasury's statutory powers derived from the Taxation (Cross-border Trade) Act 2018.

Arguments Against

Introducing legislative uncertainty or delay for businesses relying on the original commencement date of S.I. 2026/393.
Potentially causing administrative confusion by issuing an amending instrument shortly before the original legislation was due to come into force.
Requesting Treasury time to amend regulations shortly after they were initially made, suggesting potential planning issues.

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.

This document serves as an amendment to a preceding Statutory Instrument, S.I. 2026/393, before that original instrument became legally effective. Copies of this amending instrument are being distributed without charge to everyone who received the original document.

STATUTORY INSTRUMENTS

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

This establishes the formal details of the legislation: it is a Statutory Instrument from 2026, numbered 418, concerning Customs matters.

The title identifies it as amending previous Northern Ireland (EU Exit) customs rules.

The instrument was formally made by Treasury officials at 9:15 a.m. on April 16, 2026, presented to the House of Commons at 1:00 p.m. the same day, and it came into force on April 19, 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 ).

The Treasury department officially created these Regulations by using the authority granted under several specific subsections of the Taxation (Cross-border Trade) Act 2018.

These legal powers relate to the legislative framework established for trade matters following the UK's departure from the European Union.

Citation and commencement

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.

The first operative regulation formally names this legislation and states that it legally takes effect on April 19, 2026.

This date establishes when the legislative changes contained within this specific Statutory Instrument officially begin.

Amendment of the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026

In regulation 1 (citation and commencement) of the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026( 2 ) for '20th April' substitute '25th May'.

This regulation makes the core change by amending the preceding legislation, S.I. 2026/393.

Specifically, it alters Regulation 1 of that previous instrument, replacing the original planned commencement date of '20th April' with the new date of '25th May'.

At 9.15 a.m. on 16th April 2026

Gen Kitchen Christian Wakeford Two of the Lords Commissioners of His Majesty's Treasury

This confirms the signing authority for the instrument, naming Gen Kitchen and Christian Wakeford as two Lords Commissioners representing His Majesty's Treasury, acknowledging they executed the order at the specified morning time on April 16, 2026.

( 1 ) 2018 c. 22. Section 30B was inserted by section 2(1) and (4) of the Taxation (Post-transition Period) Act 2020 (c. 26) and sections 40A and 40B were inserted by section 1 of that Act.

( 2 ) S.I. 2026/393.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

This provides necessary legal footnotes, referencing the main Act (Taxation (Cross-border Trade) Act 2018) and noting where certain key sections originated from subsequent legislation regarding the post-transition period.

It also formally cross-references the S.I. being amended (S.I. 2026/393) and states the document's status as the original text.

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393) to change the coming into force date of those Regulations from 20th April 2026 to 25th May 2026.

A Tax Information and Impact Note (TIIN) has not been produced for this instrument but a TIIN covering the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 will be published on the GOV.UK website at https://www.gov.uk/government/collections/tax-informationand-impact-notes-tiins.

The Explanatory Note clarifies that the sole purpose of this regulation is to shift the start date of S.I. 2026/393 from April 20, 2026, to May 25, 2026.

It also informs the reader that a formal Tax Information and Impact Note (TIIN) was not issued specifically for this minor amendment, but a relevant TIIN for the main set of customs rules is available online.

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