These Regulations make provision for carrying out of customs union arrangements that have been entered into by the United Kingdom (“UK”) with the Isle of Man, the Bailiwick of Guernsey and the Bailiwick of Jersey (“the Crown Dependencies”) in order to ensure that goods may be brought into the UK from the Crown Dependencies free from customs duty following the UK’s exit from the European Union. These arrangements will have effect for the purposes of import duty by virtue of the following Orders in Council: