1992 No. 3095
CUSTOMS AND EXCISE
The Customs and Excise (Single Market etc.) Regulations 1992
Made
Laid before Parliament
Coming into force
The Commissioners of Customs & Excise, in exercise of the powers conferred upon them by sections 26, 35, 42 and 66 of the Customs and Excise Management Act 19791 and additionally, being a Department designated for the purposes of section 2(2) of the European Communities Act 19722 in relation to customs matters of the European Communities3, 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: