Article 2 Shuttle train goods

Goods are “shuttle train goods” for the purposes of this Order if they–

(a)

are in a control zone in France;

(b)

are treated as being imported into the United Kingdom by virtue of article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990^f1 (goods to be carried in a shuttle train);

(c)

constitute dutiable alcoholic liquor or tobacco products;

(d)

are not being moved in duty suspension under regulation 9 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992^f2 (“the 1992 Regulations”); and

(e)

are not stores for use on a shuttle train.

Annotations

Footnotes

f1: S.I. 1990/2167; relevant amendments made by S.I. 1993/1813 and S.I. 1994/1405.
f2: S.I. 1992/3135; amended by S.I. 1993/1228, S.I. 1999/1278 and S.I. 1999/1565.