1979 c. 5.

http://www.legislation.gov.uk/uksi/2003/2758/schedule/paragraph/13/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.SCHEDULE13The Customs and Excise Management Act 1979

After section 170A(2) of the Customs and Excise Management Act 1979, regard there as being—

2A

In relation to a case involving goods that are treated as being imported into the United Kingdom by virtue of an order made under sections 11 and 13 of the Channel Tunnel Act 1987, subsections (1) and (2) above shall apply and be construed as if—

a

the excise duty point for those goods has been passed, and

b

those goods are chargeable with a duty of excise.

2B

Subsection (2A) does not apply to goods meeting the description of anything chargeable with duty under the Hydrocarbon Oil Duties Act 1979.

.

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Subsection (2A) does not apply to goods meeting the description of anything chargeable with duty under the Hydrocarbon Oil Duties Act 1979
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