These regulations come into force on 1 January 2023 and affect the UK as a whole.
According to the Explanatory Notes:
“This instrument makes amendments to subordinate legislation previously made under the Taxation (Cross-border Trade) Act 2018 (TCTA), which provided for the United Kingdom’s Customs, Value Added Tax and Excise regimes to be in place after the end of the Transition Period following the withdrawal of the United Kingdom from the European Union.”