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


For the purposes of section 83(1) (penalty for removing seals, etc.)—
(a) goods which are in a control zone in a Designated State shall be treated as being in the United Kingdom, and
(b) goods in a through train shall be deemed to be in the charge of the person operating the international service on which the train is engaged,
and for the purposes of section 83(3)(b) goods which are in a control zone in a Designated State shall be treated as being in the United Kingdom.

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