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


For the purposes of section 78 (customs and excise control of persons entering or leaving the United Kingdom)—
(a) a person intending to travel to the United Kingdom through the tunnel who has entered a control zone in a Designated State shall be treated as a person entering the United Kingdom,
(b) a person who has travelled from the United Kingdom through the tunnel and is in such a control zone shall be treated as still being a person leaving the United Kingdom, and
(c) concealment shall be taken to include concealment in such a control zone.

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