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.