Statutory Instruments
2010 No. 594
Channel Tunnel
The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010
Laid before Parliament
5th March 2010
Coming into force
1st April 2010
The Commissioners for Her Majesty's Revenue and Customs make the following Order in exercise of the powers conferred by sections 11(1), (2), and (3), 13(1) and (2), and 34(4) of the Channel Tunnel Act 1987 :
Citation and commencementU.K.
1. This Order may be cited as the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 and comes into force on 1st April 2010.
ControlsU.K.
2. The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 apply in a control zone with the modifications indicated in the Schedule.
[2A. The modifications made by paragraphs 1(a) and (ab), 4B and 4C of the Schedule continue to apply to any movement starting in a control zone until the end of that movement.
Liability to excise duty in a control zoneU.K.
2B.—(1) Where an excise duty point occurs in a control zone, liability to excise duty is to be calculated in the same manner, and is subject to the same reliefs (on the same conditions) as if the excise duty point had occurred in the United Kingdom.
(2) So far as is necessary to give effect to paragraph (1), any reference in an enactment relating to excise duty to the “United Kingdom” is to be regarded as including a reference to a control zone.
(3) For the purposes of this article—
(a)“excise duty” has the meaning given in section 49 of the Taxation (Cross-border Trade) Act 2018; and
(b)“excise duty point” has the meaning given in section 1(1) of the Finance (No. 2) Act 1992 .]
Penalties, assessments and appealsU.K.
3. Paragraph 4 of Schedule 41 to the Finance Act 2008 (civil penalty for handling goods subject to unpaid excise duty) applies to goods in a control zone with the modifications indicated in the Schedule.
4. For the purposes of this Order, the following enactments apply to events involving goods in a control zone in the same way that they apply to events involving goods in the United Kingdom—
(a)Part 1 Chapter II of the Finance Act 1994 (appeals and penalties);
(b)section 100J of the Customs and Excise Management Act 1979 .
InterpretationU.K.
5. For the purposes of this Order “control zone” bears the same meaning as in article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990 .
Revocations and savingsU.K.
6.—(1) Subject to paragraph (2), the Channel Tunnel (Alcoholic Liquors and Tobacco Products) Order 2003 and the Channel Tunnel (Alcoholic Liquors and Tobacco Products) (Amendment) Order 2004 are revoked.
(2) Article 2(e) of, and paragraphs 7, 8, 9, 11 and 12 of the Schedule to, the Channel Tunnel (Alcoholic Liquors and Tobacco Products) Order 2003 shall continue to apply where the Excise Goods (Accompanying Documents) Regulations 2002 continue to apply to movements of goods initiated under cover of the formalities set out in Article 18 of Council Directive 92/12/EEC .
Dave Hartnett
Bernadette Kenny
Two of the Commissioners for Her Majesty's Revenue and Customs
Regulations 2 and 3
SCHEDULEU.K.
The Excise Goods (Holding, Movement and Duty Point) Regulations 2010U.K.
1. In regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010—
(a)after the meaning given for “computerised system”, regard there as being—
““control zone” means a control zone to which article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990 refers;”;
[(aa)in paragraph (b) of the definition of “customs suspensive procedure or arrangement”, regard the words “United Kingdom” as being followed by “or a control zone”; and
(ab)after the meaning given for “transporter”, regard there as being—
““the tunnel” has the meaning provided in article 2(1) of the Channel Tunnel (Customs and Excise) Order 1990 .”]
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. After regulation 3(4) of those Regulations, regard there as being—
(5) Any reference in these Regulations to “import”, “importation”, “imported” or “importer” includes such reference as is appropriate for their application to, or in the case of, goods or products that are treated as being imported into the United Kingdom by article 5(2)(a) of the Channel Tunnel (Customs and Excise ) Order 1990..
3. In regulation 5 of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.
[4. In regulation 6 of those Regulations—
(a)regard the words “United Kingdom” in each of paragraphs (1), (2)(a) and (2)(b) as being followed by “or a control zone”; and
(b)in paragraph 2(a), regard the words “excise goods” as being followed by “intended to be brought into the United Kingdom through the tunnel”.]
[4A. In regulation 7(1)(g) of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.
4B. In regulation 37(1) of those Regulations, regard the words “wholly within the United Kingdom” as being followed by “or under a movement referred to in regulation 56(1B)”.
4C. In regulation 56 of those Regulations—
(a)in paragraph (1)(a), regard the words “United Kingdom” as being followed by “or a control zone”; and
(b)after paragraph (1A), regard there as being inserted—
“(1B) Where the movement starts in a control zone, the condition in paragraph (1)(c) shall be regarded as satisfied where the goods proceed directly from the control zone through the tunnel to the United Kingdom and, once they have entered the United Kingdom, do not at any time leave the United Kingdom during the remaining course of the movement.”.]
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The Finance Act 2008U.K.
11. After paragraph 4(2) of Schedule 41 to the Finance Act 2008, regard there as being—
“(3) 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, sub-paragraph (1) shall apply and be construed as if —
(a)the excise duty point for those goods had been passed, and
(b)those goods were chargeable with a duty of excise.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .”.
Explanatory Note
Goods 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 .
This Order comes into force on 1st April 2010 and replaces two earlier Orders .
Article 2 and paragraphs 1 to 8 of the Schedule provide suitable modifications for the application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) in a control zone to events involving alcoholic liquor and tobacco products.
Articles 3 and 4, and paragraph 9 of the Schedule, make corresponding provision for the penalty, forfeiture, assessment and appeal provisions relating to those Regulations and to conduct involving the handling of goods subject to unpaid excise duty.
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.