http://www.legislation.gov.uk/uksi/2003/2758/article/2/madeThe Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003Excise dutiesKing's Printer of Acts of Parliament2011-07-04CHANNEL TUNNELGoods intended to be brought into the United Kingdom through the Channel Tunnel on a shuttle train are treated as being imported when they are taken into the control zone in France within the tunnel system.
Controls2.

The following Regulations apply in a control zone with the modifications indicated in the Schedule—

(a)

the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

S.I. 1992/3135, amended by S.I. 1993/1228, 1999/1278, 2001/1712, 2001/3022, 2002/501, 2002/2692.

;

(b)

the Beer Regulations 1993

S.I. 1993/1228; relevant amending instrument is S.I. 2002/2692.

Parts I, VI and VII (determination of the duty, payment of duty and returns);

(c)

the Tobacco Products Regulations 2001

S.I. 2001/1712, amended by S.I. 2002/2692.

Parts I, III and VI (excise duty points, security and payment of duty, and application of other regulations);

(d)

the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

S.I. 2001/3022.

;

(e)

the Excise Goods (Accompanying Documents) Regulations 2002

S.I. 2002/501.

.

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the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
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<abbr class="acronym" title="Statutory Instrument">S.I.</abbr>
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,
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the Beer Regulations 1993
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.
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Parts I,
<abbr class="acronym" title="6">VI</abbr>
and
<abbr class="acronym" title="7">VII</abbr>
(determination of the duty, payment of duty and returns);
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the Tobacco Products Regulations 2001
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<ref eId="c00012" href="http://www.legislation.gov.uk/id/uksi/2002/2692">2002/2692</ref>
.
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Parts I,
<abbr class="acronym" title="3">III</abbr>
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<abbr class="acronym" title="6">VI</abbr>
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the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
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<abbr class="acronym" title="Statutory Instrument">S.I.</abbr>
<ref eId="c00013" href="http://www.legislation.gov.uk/id/uksi/2001/3022">2001/3022</ref>
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the Excise Goods (Accompanying Documents) Regulations 2002
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