Paragraph 6 The Channel Tunnel (Customs and Excise) Order 1990I1

Article 5 of the 1990 Order (time of importation, exportation etc.) is amended by substituting for paragraph (2)(a) and (b)—

“(a)

in the case of goods intended to be carried in a shuttle train, when they are taken into a control zone in France within the tunnel system,

(b)

in the case of goods carried, while the train constitutes a control zone in France or Belgium, in a through train carrying passengers on a journey intended to end at a place in Great Britain other than London, at the time when officers become authorised under Article 12 of the international Articles or, as the case may be, under Article 5 of the Part II provisions, to begin to carry out controls, and

(c)

in any other case, when they cross the frontier.”.