Shuttle train goods2

Goods are “shuttle train goods” for the purposes of this Order if they–

a

are in a control zone in France;

b

are treated as being imported into the United Kingdom by virtue of article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 19902 (goods to be carried in a shuttle train);

c

constitute dutiable alcoholic liquor or tobacco products;

d

are not being moved in duty suspension under regulation 9 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 19923 (“the 1992 Regulations”); and

e

are not stores for use on a shuttle train.