Explanatory note
(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.
The effect is to reduce the prescribed area to a strip of 20 miles from the land boundary from the previous limit of 40 miles.