(This note is not part of the Regulations)
These Regulations amend the Origin of Goods (Petroleum Products) Regulations 1988, which laid down the conditions under which certain petroleum products were to be treated as originating in a country for the purposes of preferential rates of, or exemption from, customs duties charged in accordance with section 5(1) and (2) of the European Communities Act 1972.
With the exception of overseas countries and territories of the Member States of the European Community, such conditions have been superseded, with effect from 1st January 1993, by Council Regulation (EEC) No. 3576/92 and by Commission Regulation (EEC) No. 3660/92 amending Commission Regulations (EEC) No. 693/88, (EEC) No. 809/88 and (EEC) No. 343/92, which together lay down the conditions under which such petroleum products are to be so treated.
In relation, however, to the overseas countries and territories mentioned above, the conditions provided by the 1988 Regulations will continue to apply.