- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
Goods intended to be brought into the United Kingdom through the Channel Tunnel on a shuttle train are treated as being imported when they are taken into the control zone in France within the tunnel system. (Article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order S.I. 1990 No. 2167.)
This Order applies to that control zone certain provisions relating to the relief from payment of excise duty on imported alcohol and tobacco conferred on Community travellers by article 3 of the Excise Duty (Personal Reliefs) Order S.I. 1992 No. 3155. This enables determinations to be made in the control zone, in the same way that they are in the United Kingdom, about whether or not such relief is afforded or there is compliance with the relevant conditions. The possible consequences of a determination made in the control zone correspond to those of one made in the United Kingdom.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: