{
  "url": "https://openlegislation.uk/channel-tunnel-customs-and-excise-order-1990/schedule/paragraph-9",
  "json_url": "https://openlegislation.uk/channel-tunnel-customs-and-excise-order-1990/schedule/paragraph-9.json",
  "legislation": "uksi/1990/2167",
  "legislation_title": "The Channel Tunnel (Customs and Excise) Order 1990",
  "legislation_url": "https://openlegislation.uk/channel-tunnel-customs-and-excise-order-1990",
  "path": "schedule/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "In sections 53 (entry outwards of goods)... any reference to goods shipped or shipped for exportation shall be construed as including a reference to goods loaded onto a vehicle for exportation through the tunnel.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. para. 9 omitted (31.12.2020) by virtue of The Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1247), regs. 1(2), 9(7); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 9 in force at 1.12.1990, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 53 was replaced by the Finance Act 1981 (c. 35), section 10(2) and Part I of Schedule 7. Section 53(9) was subsequently amended by the Finance Act 1988 (c. 39), section 12(1)(a). The provisions as to penalty in section 53(10) and (11) were amended by those provisions which amended the provision as to penalty in section 27(2) and which are specified in footnote (a) to paragraph 1 of this Schedule."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2167/schedule/paragraph/9",
    "retrieved_at": "2026-10-29T14:58:27.909496+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}