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The Channel Tunnel (Customs and Excise) Order 1990

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7.  In section 49(1) (forfeiture of goods improperly imported) the references to goods which are unloaded from or which are found to have been concealed on board any aircraft shall be construed respectively as including goods which are unloaded from or which are found to have been concealed on board any vehicle which has brought them into the United Kingdom through the tunnel.

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