# The Channel Tunnel (Customs and Excise) Order 1990, Paragraph 8

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

Section 50(2) (penalty for improper importation of goods) shall have effect as if–
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) any person who removes or assists or is otherwise concerned in the removal of such goods from any customs approved area were a person who removes such goods from an approved wharf.

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Source: https://www.legislation.gov.uk/uksi/1990/2167/schedule/paragraph/8 (the official version)
Page: https://openlegislation.uk/channel-tunnel-customs-and-excise-order-1990/schedule/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.