(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 system16.
This Order comes into force on 24 November 2003 and replaces two earlier Orders17 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 199218;
b
the Beer Regulations 199319 Parts I, VI and VII (determination of the duty, payment of duty and returns);
c
the Tobacco Products Regulations 200120 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 200121,
e
the Excise Goods (Accompanying Documents) Regulations 200222.
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.