The Channel Tunnel (Customs and Excise) Order 1990

Explanatory Note

(This note is not part of the Order)

The effect of this Order is to make such additional provision as is considered necessary or expedient for customs and excise control consequent upon the establishment of a tunnel link between the United Kingdom and France.

Article 3 permits the Commissioners of Customs and Excise to approve one or more areas (“customs approved areas”) for the purpose of such controls and to impose conditions and restrictions in respect of any such area. It also–

(a) allows an officer of Customs and Excise to enter such area and inspect it and any buildings and goods in it,

(b) requires that the unloading of goods imported through the tunnel and the loading of goods to be exported through the tunnel may take place only in such an area, and

(c) makes it an offence, triable summarily, to contravene or fail to comply with the provisions of this article as to the loading and unloading of goods or any conditions and restrictions imposed under it.

Article 4 and the Schedule modify certain sections of the Customs and Excise Management Act 1979 to adapt them to the circumstances of the tunnel.

Article 5 makes provision, in respect of goods imported and exported through the tunnel, as to the time when such importation and exportation is to be treated as having occurred.