The Channel Tunnel (Customs and Excise) Order 1990

Time of importation, exportation etc.

5.—(1) The provisions of this article shall have effect for the purposes of the customs and excise Acts.

(2) Paragraph (3) below shall apply to any goods brought through the tunnel before the date certified by order in accordance with section 10(8) of the Act of 1987 as the date on which the English section effectively joins the French section.

(3) The time of importation of any goods to which this paragraph applies shall be deemed to be the time when they enter the English section.

(4) Subject to paragraph (3) above, the time of importation of any goods brought through the tunnel shall be deemed to be the time when they cross the frontier.

(5) Subject to paragraph (6) below, where any goods are exported through the tunnel the time of exportation of any goods so exported shall be deemed to be the time when they are loaded onto the exporting vehicle.

(6) In the case of goods of a class or description with respect to the exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment and which are exported by vehicle through the tunnel, the time of exportation shall be deemed to be the time when the exporting vehicle departs from the last customs approved area at which goods were loaded onto it for exportation.

(7) In this article the following expressions have the meanings assigned to them by Section 10(2) of the Act of 1987:

• “English section”;

• “French section”.