The Channel Tunnel (Customs and Excise) Order 1990

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)(1) 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.

6.  In section 42(1)(a) (power to regulate the unloading, removal, etc. of imported goods) the reference to a ship arriving at a port shall be construed as including a reference to a vehicle arriving at a customs approved area through the tunnel from France.

7.  In section 49(1) (forfeiture of goods improperly imported) the references to goods which are unloaded from or which are found to have been concealed on board any aircraft shall be construed respectively as including goods which are unloaded from or which are found to have been concealed on board any vehicle which has brought them into the United Kingdom through the tunnel.

8.  Section 50(2) (penalty for improper importation of goods) shall have effect as if–

(a) any person who unloads or assists or is otherwise concerned in the unloading of those goods mentioned in section 50(1) from any vehicle which has arrived from France through the tunnel were a person who unships such goods in a port; and

(b) any person who removes or assists or is otherwise concerned in the removal of such goods from any customs approved area were a person who removes such goods from an approved wharf.

(1)

Section 35(7) was amended by the Territorial Sea Act 1987 (c. 49), section 3(1) and paragraph 4(2) of Schedule 1.