3.—(1) With regard to Community excise goods imported into the United Kingdom (“those goods”) these Regulations apply as follows.
(2) These Regulations apply in respect of those goods imported into the United Kingdom after 31st December 1992.
(3) Save as the Commissioners may otherwise allow, these Regulations apply in respect of those goods which were imported before 1st January 1993 and which, being required to be entered, were not entered before that date.