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2. Goods are “shuttle train goods” for the purposes of this Order if they–
(a)are in a control zone in France;
(b)are treated as being imported into the United Kingdom by virtue of article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990(1) (goods to be carried in a shuttle train);
(c)constitute dutiable alcoholic liquor or tobacco products;
(d)are not being moved in duty suspension under regulation 9 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992(2) (“the 1992 Regulations”); and
(e)are not stores for use on a shuttle train.
S.I. 1990/2167; relevant amendments made by S.I. 1993/1813 and S.I. 1994/1405.
S.I. 1992/3135; amended by S.I. 1993/1228, S.I. 1999/1278 and S.I. 1999/1565.
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