- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Order)
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(1).
This Order comes into force on 24 November 2003 and replaces two earlier Orders(2) with a single, expanded Order.
Article 2 and paragraphs 1 to 12 of the Schedule provide suitable modifications for the application of the following Regulations in the control zone to events involving alcoholic liquor and tobacco products:
(a)the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992(3);
(b)the Beer Regulations 1993(4) Parts I, VI and VII (determination of the duty, payment of duty and returns);
(c)the Tobacco Products Regulations 2001(5) Parts I, III and VI (excise duty points, security and payment of duty, and application of other regulations);
(d)the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001(6),
(e)the Excise Goods (Accompanying Documents) Regulations 2002(7).
Articles 3 and 4, and paragraph 13 of the Schedule, make corresponding provision for the penalty, forfeiture, assessment and appeal provisions relating to those Regulations and to conduct involving the handling of goods subject to unpaid excise duty.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: