The Channel Tunnel (Customs and Excise) Order 1990

PART VII of the Act of 1979: Customs and Excise Control: Supplementary Provisions

17.  In section 75(1) (explosives) the reference to goods loaded into a ship for exportation shall be construed as including a reference to goods loaded onto a vehicle for exportation through the tunnel.

18.  In section 84(2)(1) (penalty for signalling to smugglers) any reference to a ship shall be construed as including a reference to a vehicle anywhere within the tunnel system (whether in England or in France).

19.  For the purposes of section 88(2) (forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods) a vehicle which is or has been in a customs approved area, whether or not such area is within the limits of a port, shall be treated as if it is or has been within the limits of a port.

(1)

The provision as to penalty in section 84(2) was amended by those provisions which amended the provision as to penalty in section 27(2) and which are specified in footnote (a) to paragraph 1 of this Schedule.

(2)

Section 88 was amended by the Territorial Sea Act 1987 (c. 49), section 3(1) and paragraph 4(3) of Schedule 1.