Introductory text

CUSTOMS AND EXCISE

Made 4th December 1991

Laid before Parliament 11th December 1991

Coming into force 1st January 1992

The Commissioners of Customs and Excise, being a Department designated for the purposes of section 2(2) of the European Communities Act 1972^f1 in relation to customs matters of the European Communities^f2, in exercise of the powers conferred upon them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations: