There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Channel Tunnel (Customs and Excise) Order 1990. Any changes that have already been made by the team appear in the content and are referenced with annotations.
5.—(1) Section 35(1) (report inwards) shall have effect as if any vehicle entering the United Kingdom through the tunnel were a vehicle entering Northern Ireland by land.U.K.
(2) For the purposes of section 35(7)(1) any vehicle which arrives in the United Kingdom through the tunnel shall be treated as a vehicle which has crossed the boundary into Northern Ireland.
Commencement Information
I1Sch. para. 5 in force at 1.12.1990, see art. 1
Section 35(7) was amended by the Territorial Sea Act 1987 (c. 49), section 3(1) and paragraph 4(2) of Schedule 1.
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