Answer
The Polar Code (International Code for Ships Operating in Polar Waters) defines its regulatory boundaries as specific geographic zones rather than standard latitudinal lines, accounting for extreme seasonal ice movements:
Antarctic Area: Covers all waters south of latitude 60 degree S
Arctic Area: Encompasses the waters bounded to the north by a line extending from latitude 60 degree N to the coast of Greenland, across to the coast of Canada, and specifically tracking south to 58 degree N around specific parts of the Bering Sea and the Aleutian Islands to include areas subject to heavy seasonal pack ice.
Exam Warning: Note that the Baltic Sea, despite experiencing ice in winter, is not a designated area under the Polar Code. It is regulated under standard SOLAS/MARPOL and local Baltic rules (HELCOM).