# The Channel Tunnel (Customs and Excise) Order 1990, Paragraph 20

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

Section 134 (drawback and allowance on goods damaged or destroyed after shipment) shall have effect as if goods which have been loaded onto a vehicle for exportation through the tunnel were goods which had been shipped for exportation and as if such vehicle were an exporting ship.

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Source: https://www.legislation.gov.uk/uksi/1990/2167/schedule/paragraph/20 (the official version)
Page: https://openlegislation.uk/channel-tunnel-customs-and-excise-order-1990/schedule/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.