http://www.legislation.gov.uk/uksi/2000/426/contents/made

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

Excise duties

Smoking

Tax

VAT

King's Printer of Acts of Parliament

2017-06-05

CHANNEL TUNNEL

Goods intended to be brought into the United Kingdom through the Channel Tunnel on a shuttle train are treated as being imported when they are taken into the control zone in France within the tunnel system. (Article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order S.I. 1990 No. 2167.)

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

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The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

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The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

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The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

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Order

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The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

1Citation and commencement

2Shuttle train goods

3Controls

4Penalties, assessments and appeals

5Part I Chapter II of the Finance Act 1994 (appeals...

6Interpretation

SCHEDULE 1MODIFICATIONS TO STATUTORY INSTRUMENTS

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, S.I. 1992/3135

1The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992...

2Regulation 2(1) is modified as if the following was inserted...

3Regulation 4 is modified as if the following paragraph was...

4The 1992 Regulations are modified as if the following regulation...

5Regulation 5 is modified as if the following paragraph was...

The Excise Goods (Personal Reliefs) Order 1992, S.I. 1992/3155

6The Excise Goods (Personal Reliefs) Order 1992 (“the 1992 Order”)...

7Article 2(1) is modified as if– (a) in the meaning...

8In article 3 the expression “a control zone or” is...

9The 1992 Order shall be modified as if the following...

SCHEDULE 2MODIFICATION TO SECTION 170A OF THE CUSTOMS AND EXCISE MANAGEMENT ACT 1979

1Section 170A of the Customs and Excise Management Act 1979...

2That section shall be modified as if the following subsection...

2000 No. 426

CHANNEL TUNNEL

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000

Made23rd February 2000

Laid before Parliament24th February 2000

Coming into force17th March 2000

The Commissioners of Customs and Excise, it appearing to them necessary or expedient to do so, in exercise of the powers conferred on them by sections 11 and 13 of the Channel Tunnel Act 19871 and of all other powers enabling in that behalf, hereby make the following Order: