Explanatory note

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. (Article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order S.I. 1990 No. 2167.)

This Order applies to that control zone certain provisions relating to the relief from payment of excise duty on imported alcohol and tobacco conferred on Community travellers by article 3 of the Excise Duty (Personal Reliefs) Order S.I. 1992 No. 3155. This enables determinations to be made in the control zone, in the same way that they are in the United Kingdom, about whether or not such relief is afforded or there is compliance with the relevant conditions. The possible consequences of a determination made in the control zone correspond to those of one made in the United Kingdom.