(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(1).
This Order comes into force on 1st April 2010 and replaces two earlier Orders(2).
Article 2 and paragraphs 1 to 8 of the Schedule provide suitable modifications for the application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) in a control zone to events involving alcoholic liquor and tobacco products.
Articles 3 and 4, and paragraph 9 of the Schedule, make corresponding provision for the penalty, forfeiture, assessment and appeal provisions relating to those Regulations and to conduct involving the handling of goods subject to unpaid excise duty.
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.
Article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990 (S.I. 1990/2167); relevant amending instruments are S.I. 1993/1813, 1994/1405.
Article 6 revokes S.I. 2003/2758 and S.I. 2004/1004.