The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010

Citation and commencement U.K.

1.  This Order may be cited as the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 and comes into force on 1st April 2010.

Controls U.K.

2.  The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 M1 apply in a control zone with the modifications indicated in the Schedule.

Marginal Citations

M1 S.I. 2010/593

[F1 2A.   The modifications made by paragraphs 1(a) and (ab), 4B and 4C of the Schedule continue to apply to any movement starting in a control zone until the end of that movement.

Textual Amendments

F1 Arts. 2A, 2B inserted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 4(2) (with reg. 5) (as amended by S.I. 2020/1494, regs. 1, 5(3)); S.I. 2020/1640, reg. 2, Sch.

Liability to excise duty in a control zone U.K.

2B.— (1) Where an excise duty point occurs in a control zone, liability to excise duty is to be calculated in the same manner, and is subject to the same reliefs (on the same conditions) as if the excise duty point had occurred in the United Kingdom.

(2) So far as is necessary to give effect to paragraph (1), any reference in an enactment relating to excise duty to the “United Kingdom” is to be regarded as including a reference to a control zone.

(3) For the purposes of this article—

(a) “excise duty” has the meaning given in section 49 of the Taxation (Cross-border Trade) Act 2018; and

(b) “excise duty point” has the meaning given in section 1(1) of the Finance (No. 2) Act 1992 .]

Textual Amendments

F1 Arts. 2A, 2B inserted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 4(2) (with reg. 5) (as amended by S.I. 2020/1494, regs. 1, 5(3)); S.I. 2020/1640, reg. 2, Sch.

Penalties, assessments and appeals U.K.

3.  Paragraph 4 of Schedule 41 to the Finance Act 2008 M2 (civil penalty for handling goods subject to unpaid excise duty) applies to goods in a control zone with the modifications indicated in the Schedule.

Marginal Citations

M2 2008 c. 9.

4.  For the purposes of this Order, the following enactments apply to events involving goods in a control zone in the same way that they apply to events involving goods in the United Kingdom—

(a) Part 1 Chapter II of the Finance Act 1994 M3 (appeals and penalties);

(b) section 100J of the Customs and Excise Management Act 1979 M4 .

Marginal Citations

M3 1994 c. 9.

M4 1979 c. 2; section 100J was inserted by Schedule 4 to the Finance Act 1991 (c. 31) and amended by paragraph 4 of Part I of Schedule 4 to the Finance Act 1994 (c. 9).

Interpretation U.K.

5.  For the purposes of this Order “control zone” bears the same meaning as in article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990 M5 .

Marginal Citations

M5 S.I. 1990/2167; relevant amending instruments are S.I. 1993/1813, 1994/1405.

Revocations and savings U.K.

6.—(1) Subject to paragraph (2), the Channel Tunnel (Alcoholic Liquors and Tobacco Products) Order 2003 M6 and the Channel Tunnel (Alcoholic Liquors and Tobacco Products) (Amendment) Order 2004 M7 are revoked.

(2) Article 2(e) of, and paragraphs 7, 8, 9, 11 and 12 of the Schedule to, the Channel Tunnel (Alcoholic Liquors and Tobacco Products) Order 2003 shall continue to apply where the Excise Goods (Accompanying Documents) Regulations 2002 continue to apply to movements of goods initiated under cover of the formalities set out in Article 18 of Council Directive 92/12/EEC M8 .

Marginal Citations

M6 S.I. 2003/2758.

M7 S.I. 2004/1004.

M8 OJ L 076, 23.03.92, p 1.

Dave Hartnett

Bernadette Kenny

Two of the Commissioners for Her Majesty's Revenue and Customs