Application of preferential rules of origin in the United Kingdom in respect of Northern Ireland
Article 2
1. For the purpose of applying in the United Kingdom in respect of Northern Ireland the preferential tariff measures referred to in Article 1 of this Regulation, the rules on preferential origin in Article 64(1) of Regulation (EU) No 952/2013 shall apply mutatis mutandis in the United Kingdom in respect of Northern Ireland. 2. References made to the Union or to the Member States in the rules referred to in paragraph 1 shall be understood to include the United Kingdom in respect of Northern Ireland. However, the territory of Northern Ireland shall not be considered part of the Union in the third countries or groups of third countries with which the Union has preferential trade arrangements for the purpose of applying, in respect of exports to the United Kingdom in respect of Northern Ireland, the provisions on cumulation contained in those rules with goods originating or processing carried out in the Union.