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(1) These Regulations may be cited as the Customs Safety and Security Procedures (EU Exit) (No. 2) Regulations 2019.
(2) They come into force on exit day .
(3) They do not have effect in relation to the movement of goods between Northern Ireland and the Republic of Ireland or the reverse.
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(1) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code  is amended as follows.
(2) Insert after Article 263(4)—“
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For the purposes of paragraph 3(a), a  “customs declaration” includes an export declaration pursuant to regulations under the Taxation (Cross-border Trade) Act 2018 , section 35.”.
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(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Jim Harra
Ruth Stanier

Two of the Commissioners for Her Majesty's Revenue and Customs
