Section 170A of the Customs and Excise Management Act 19795 (civil penalty for handling goods subject to unpaid excise duty) shall, in its application to shuttle train goods, apply subject to the modification indicated in Schedule 2 to this Order.

The provision made by this article is without prejudice to article 4(1) of the Channel Tunnel (International Arrangements) Order 19936 (extension of frontier control enactments to France).