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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations delineate the area in Northern Ireland adjoining the land boundary and referred to in the Customs and Excise Management Act 1979 as the “prescribed area ”. Within this area the Act provides control powers to assist in counteracting import and export smuggling.

This change is made in order to comply with Council Directive 80/181/EEC (OJ No. L39, 15.2.80, p.40) as amended by Council Directive 89/617/EEC (OJ No. L357, 7.12.89, p.28), which requires Member States to replace references in legislation to most imperial measurements by metric counterparts.