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13. Section 64(1), (6) and (7)() (clearance outwards of ships and aircraft) shall have effect as if a vehicle departing from a customs approved area on a journey to an eventual destination outside the United Kingdom through the tunnel were an aircraft departing from a customs and excise airport on a flight to an eventual destination outside the United Kingdom and Isle of Man and–
(a)the reference in subsection (6) to the commander of an aircraft shall be construed as including a reference to the person in charge of a vehicle;
(b)for the purposes of subsection (7) goods loaded onto such a vehicle shall be treated as goods loaded into an aircraft.
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