The Customs and Excise (Single Market etc.) Regulations 1992
The effect of these Regulations, which come into force on 1 January 1993, is in the main to supplement the provisions of section 4 of the Finance (No. 2) Act 1992, by the removal of routine customs controls at ports and airports and at the Northern Ireland land boundary, in order to meet the United Kingdom’s obligations in the Single Market with respect to the movement of persons and goods between member States. For that purpose regulations 3 to 6 amend the Customs and Excise Management Act 1979, the Ship’s Report, Importation and Exportation by Sea Regulations 1981, the Aircraft (Customs and Excise) Regulations 1981 and the Pleasure Craft (Arrival and Report) Regulations 1990; regulation 9 revokes the regulations made for the land boundary (regulation 8 re-appoints two of the examination stations in the Province and appoints one new one—at Lisahally).