The Channel Tunnel (Customs and Excise) Order 1990

13.  Section 64(1), (6) and (7)(1) (clearance outwards of ships and aircraft) shall have effect as if a vehicle departing from a customs approved area on a journey to an eventual destination outside the United Kingdom through the tunnel were an aircraft departing from a customs and excise airport on a flight to an eventual destination outside the United Kingdom and Isle of Man and–

(a) the reference in subsection (6) to the commander of an aircraft shall be construed as including a reference to the person in charge of a vehicle;

(b) for the purposes of subsection (7) goods loaded onto such a vehicle shall be treated as goods loaded into an aircraft.

(1)

Section 64(1) was amended by the Isle of Man Act 1979 (c. 58), section 13, and paragraph 13 of Schedule 1. The provision as to penalty in section 64(6) was amended by those provisions which amended the provision as to penalty in section 27(2) and which are specified in footnote (a) to paragraph 1 of this Schedule.