Article 2 Amendment of the Channel Tunnel (Customs and Excise) Order 1990

at the beginning of paragraph (2)(a) insert “subject to paragraph (8),”;

after paragraph (7) insert—

“(8)

The goods are not to be treated as having been imported where the goods are removed from a control zone before boarding the shuttle train.

(9)

The treatment of goods as not imported under paragraph (8) does not affect any penalty, forfeiture or punishment, or any investigation, proceeding or remedy in respect of any such penalty, forfeiture or punishment, incurred in respect of the goods while the goods were in the control zone.”.