# The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020, Note: Explanatory note


(This note is not part of the Order)
The Order is made by the Commissioners for Her Majesty’s Revenue and Customs under the Channel Tunnel Act 1987. This is an EU Exit statutory instrument.
Regulation 1 provides for citation and commencement.
Regulation 2 amends the Channel Tunnel (Customs and Excise) Order 1990 (S.I. 1990/2167) so that goods will not be treated as imported into the United Kingdom where they exit a control zone prior to boarding a shuttle train.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2020/1417/note (the official version)
Page: https://openlegislation.uk/channel-tunnel-customs-and-excise-amendment-eu-exit-order-2020/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.