# The Channel Tunnel (Customs and Excise) Order 1990, Paragraph 17A


For the purposes of section 77 (information in relation to goods imported or exported) goods about to be loaded onto a vehicle for exportation through the tunnel shall be treated as goods about to be shipped for exportation, and the reference in subsection (3) to shipment shall be construed accordingly.

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Source: https://www.legislation.gov.uk/uksi/1990/2167/schedule/paragraph/17A (the official version)
Page: https://openlegislation.uk/channel-tunnel-customs-and-excise-order-1990/schedule/paragraph-17A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.