# The Channel Tunnel (Customs and Excise) Order 1990, Paragraph 19

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

For the purposes of section 88 (forfeiture of ship, aircraft or vehicle constructed, etc. for concealing goods) a vehicle which is or has been in a customs approved area, whether or not such area is within the limits of a port, shall be treated as if it is or has been within the limits of a port.

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Source: https://www.legislation.gov.uk/uksi/1990/2167/schedule/paragraph/19 (the official version)
Page: https://openlegislation.uk/channel-tunnel-customs-and-excise-order-1990/schedule/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.