# The Channel Tunnel (Customs and Excise) Order 1990, Article 5: Time of importation, exportation etc.

Extent: E+W+S+N.I.

(1) The provisions of this article shall have effect for the purposes of the customs and excise Acts and of any enactment under or by virtue of which any prohibition or restriction with respect to the importation or exportation of any goods is for the time being in force.
(2) Goods intended to be brought into the United Kingdom through the tunnel shall be treated as being imported into the United Kingdom—
(a) Subject to paragraph (8), in the case of goods intended to be carried in a shuttle train, when they are taken into a control zone in France within the tunnel system,
(b) in the case of goods carried, while the train constitutes a control zone in a Designated State, in a through train carrying passengers on a journey intended to end at a place in Great Britain other than London, at the time when officers become authorised under Article 12 of the international Articles or, as the case may be, under Article 5 of the Part II provisions, to begin to carry out controls, and
(c) in any other case, when they cross the frontier.
(5) Subject to paragraph (6) below, where any goods are exported through the tunnel the time of exportation of any goods so exported shall be deemed to be the time when they are loaded onto the exporting vehicle.
(6) In the case of goods of a class or description with respect to the exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment and which are exported by vehicle through the tunnel, the time of exportation shall be deemed to be the time when the exporting vehicle departs from the last customs approved area at which goods were loaded onto it for exportation.
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

---
Source: https://www.legislation.gov.uk/uksi/1990/2167/article/5 (the official version)
Page: https://openlegislation.uk/channel-tunnel-customs-and-excise-order-1990/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.