3.—(1) These Regulations do not apply in relation to the importation of any food which is an exempt product of animal origin.
(2) For the purposes of these Regulations, food is from a third country if it originates(1) in that country and—
(a)unless sub-paragraph (b) applies, when it arrives in Northern Ireland it is not in free circulation in member States;
(b)it arrives in Northern Ireland from another part of the British Islands, having been—
(i)under customs charge in that part of the British Islands, and
(ii)sent to a place of destination in Northern Ireland for examination under these Regulations,
and when it first arrived in the British Islands it was not in free circulation in member States.
(3) For the purposes of these Regulations, a person is a person importing food from a third country if, whether as owner, consignor, consignee, agent or broker—
(a)he is in possession of food being imported from a third country; or
(b)he is in any way entitled to the custody or control of food being imported from a third country.
See Council Regulation (EEC) No. 2193/92 establishing the Community Customs Code (O.J. No. L.302, 19.10.92, p. 1), Title II, Chapter 2 (Origin of Goods)