his Part applies to importations, exportations and removals in respect of Northern Ireland.

In this Part—

• F1“Commission Delegated Regulation” means Commission Delegated Regulation (EU) No 2015/2446, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;

• F1“Commission Implementing Regulation” means Commission Implementing Regulation (EU) No 2015/2447, so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;

• “container” has the same meaning as in Part 16;

• “export” means—

  1. i

     the export of goods from Northern Ireland to a place outside the member States; and

  2. ii

     the removal of goods from Northern Ireland to Great Britain or the Isle of Man, and related expressions are to be interpreted accordingly.

• “importation” means—

  1. i

     the importation of goods from outside the United Kingdom as a result of their entry into Northern Ireland; and

  2. ii

     the entry of goods into Northern Ireland following their removal from Great Britain or the Isle of Man,

  and related expressions are to be interpreted accordingly;

• “overseas authority” means any country other than the United Kingdom or any part of or place in such a country or the government of any such country, part or place;

• “relevant state” and “relevant states” means the member States and Northern Ireland;

• F1“Union Customs Code” means Council Regulation (EU) No 952/2013 (laying down the Union Customs Code), so far as it applies by virtue of section 7A of the European Union (Withdrawal) Act 2018;

• “Union customs legislation” has the meaning given by paragraph 1(8) of Schedule 9ZB to the Act.