SCHEDULE MODIFICATIONS OF THE ACT OF 1979

PART IV of the Act of 1979: Control of Importation
5 (1) Section 35(1) (report inwards) shall have effect as if any vehicle entering the United Kingdom through the tunnel were a vehicle entering Northern Ireland by land.
(2) For the purposes of section 35(7) any vehicle which arrives in the United Kingdom through the tunnel shall be treated as a vehicle which has crossed the boundary into Northern Ireland.
Section 35(7) was amended by the Territorial Sea Act 1987 (c. 49), section 3(1) and paragraph 4(2) of Schedule 1.