These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Customs and Excise Management Act 1979 (c. 2). They amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“the 2020 Regulations”) as well as making modifications to the application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) (“the HMDP Regulations”) and stand-alone provision. This is an EU Exit statutory instrument.