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3.—(1) Regulation 2(1) shall be amended in accordance with this regulation.
(2) After the definition of “the Customs Code” there shall be inserted—
““customs officer” means an officer as defined in section 1(1) of the Customs and Excise Management Act 1979(1) (a person commissioned by the Commissioners);”.
(3) After the definition of “physical check” there shall be inserted—
““point of entry” means any place where goods are subject to customs supervision under Articles 37 and 38 of the Customs Code, other than a border inspection post;”.
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