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13. After section 170A(2) of the Customs and Excise Management Act 1979, regard there as being—
“(2A) In relation to a case involving goods that are treated as being imported into the United Kingdom by virtue of an order made under sections 11 and 13 of the Channel Tunnel Act 1987, subsections (1) and (2) above shall apply and be construed as if—
(a)the excise duty point for those goods has been passed, and
(b)those goods are chargeable with a duty of excise.
(2B) Subsection (2A) does not apply to goods meeting the description of anything chargeable with duty under the Hydrocarbon Oil Duties Act 1979(1).”.
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