The Channel Tunnel (Customs and Excise) Order 1990

10.—(1) Section 56(1)(1) (failure to export) shall have effect as if goods in respect of which an entry has been accepted and which have not been loaded onto a vehicle for exportation through the tunnel were goods in respect of which an entry has been accepted and which have not been shipped.

(2) Section 56(2) shall have effect as if goods in respect of which paragraphs (a) and (b) of that section apply include goods–

(a) in respect of which an entry has been accepted;

(b) which are due to be loaded for exportation through the tunnel onto a vehicle specified in the entry or by the person having charge of them at the customs approved area of intended loading;

(c) in respect of which no notice has been served under section 56(1); and

(d) which have not been loaded by the time the vehicle departs from the customs approved area at which it has been cleared for departure.

(1)

Section 56 was replaced by the Finance Act 1981 (c. 35), section 10(2) and Part I of Schedule 7.