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The Channel Tunnel (Customs and Excise) Order 1990

S.I. 1990/2167 · Made 1 November 1990 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 31 December 2020.

CHANNEL TUNNEL

Made 1st November 1990

Laid before Parliament 9th November 1990

Coming into force 1st December 1990

The Commissioners of Customs and Excise in exercise of the powers conferred upon them by sections 11(1)(a), (c), (d), (g) and (h), 11(2), 11(3)(a) and (d), and 13(1) and (2) of the Channel Tunnel Act 1987f1 and of all other powers enabling them in that behalf hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1987 c. 53.

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Channel tunnel customs approved areas
  4. 4Modification of the Act of 1979
  5. 5Time of importation, exportation etc.
  6. Signature
  7. Schedule: MODIFICATIONS OF THE ACT OF 1979
  8. Part: Part II of the Act of 1979: Administration
  9. A1Paragraph A1
  10. Part: PART III of the Act of 1979: Customs and Excise Control Areas
  11. A2Paragraph A2
  12. 1Paragraph 1
  13. 2Paragraph 2
  14. 3Paragraph 3
  15. 3AParagraph 3A
  16. 4Paragraph 4 Repealed
  17. 4AParagraph 4A
  18. 4BParagraph 4B
  19. Part: PART IV of the Act of 1979: Control of Importation
  20. 5Paragraph 5 Repealed
  21. 5AParagraph 5A Repealed
  22. 6Paragraph 6
  23. 7Paragraph 7
  24. 8Paragraph 8
  25. Part: PART V of the Act of 1979: Control of Exportation
  26. 9Paragraph 9
  27. 10Paragraph 10 Repealed
  28. 11Paragraph 11 Repealed
  29. 12Paragraph 12 Repealed
  30. 12AParagraph 12A Repealed
  31. 13Paragraph 13 Repealed
  32. 14Paragraph 14 Repealed
  33. 15Paragraph 15 Repealed
  34. 16Paragraph 16 Repealed
  35. Part: PART VII of the Act of 1979: Customs and Excise Control: Supplementary Provisions
  36. 17Paragraph 17
  37. 17AParagraph 17A
  38. 17BParagraph 17B
  39. 17CParagraph 17C
  40. 18Paragraph 18 Repealed
  41. 18AParagraph 18A Repealed
  42. 19Paragraph 19
  43. Part: PART X of the Act of 1979: Duties and Drawbacks—General Provisions
  44. 20Paragraph 20
  45. Part: PART XI of the Act of 1979: Detention of Persons, Forfeiture and Legal Proceedings
  46. 20AParagraph 20A
  47. 21Paragraph 21 Repealed
  48. 22Paragraph 22
  49. 23Paragraph 23 Repealed
  50. 24Paragraph 24
  51. 25Paragraph 25
  52. Explanatory note

1Citation and commencementI1

This Order may be cited as the Channel Tunnel (Customs and Excise) Order 1990 and shall come into force on 1st December 1990.

2InterpretationI1

(1)

In this Order–

  • “the Act of 1979” means the Customs and Excise Management Act 1979f1;

  • “the Act of 1987” means the Channel Tunnel Act 1987;

  • “customs approved area” has the meaning given by article 3(1) below;

  • “the tunnel” except in the expression “tunnel system” means that part of the tunnel system comprising the tunnels specified in section 1(7)(a) of the Act 1987 or any of those tunnels.

(2)

In this Order the following expressions have the meanings assigned to them by section 1 of the Act of 1979: “approved wharf”;

  • “the boundary”;

  • “commander”;

  • “the Commissioners”;

  • “the customs and excise Acts”;

  • “customs and excise airport”;

  • “goods”;

  • “officer”;

  • “owner”;

  • “port”;

  • F1“proper”;

  • “ship”;

  • “shipped” and cognate expressions.

F2(3)

In this Order the following expressions have the same meaning as in the Channel Tunnel (International Arrangements) Order 1993

  • “Concessionaires”;

  • F3“the international articles”

  • F4...

  • “international service”;

  • “shuttle train”;

  • “terminal control point”;

  • “through train”;

  • “train manager”.

F5(4)

In this Order—

  • “control zone” includes, subject to paragraph (5), a control zone within the meaning of the Channel Tunnel (International Arrangements) Order 1993 (“the 1993 Order”) and a control zone within the meaning of the Channel Tunnel (Miscellaneous Provisions) Order 1994 (“the 1994 Order”); and

  • F6“Designated State” means the French Republic, the Kingdom of Belgium or the Kingdom of the Netherlands;

  • “the Part II provisions” has the same meaning as in the 1994 Order.

(5)

In the first place in which it occurs in article 3(1), in article 5(2)(a), and in the Schedule to this Order—

(a)

in paragraph 7(b)(iii),

(b)

in the second place in which it occurs in paragraph 17C, and

(c)

in paragraph 22,

  • “control zone” has the same meaning as in the 1993 Order.

3Channel tunnel customs approved areasI1

(1)

The Commissioners may approve, for such periods and subject to such conditions F1and restrictions as they think fit, places F2in the United Kingdom, and in France in a control zone within the tunnel system, for the customs and excise control of persons, goods or vehicles in relation to the construction, operation or use of the tunnel or any part of it F3, and may also so approve all or any through trains while they are within any area in the United Kingdom specified in the approval or while they constitute a control zone, and any place or train so approved is referred to in this Order as a “customs approved area”.

(2)

Without prejudice to the generality of paragraph (1) above, the conditions and restrictions mentioned in that paragraph may include such as relate to–

(a)

the security of a customs approved area;

(b)

the access and egress of persons, goods and vehicles to and from it;

(c)

the giving of notice to the Commissioners of the arrival of persons at it through the tunnel from France;

(d)

the provision of accommodation for the use of the Commissioners and the costs of and incidental to such provision;

(e)

the processing of goods in it;

(f)

the keeping of records.

(3)

Different conditions and restrictions may be imposed in respect of different parts of a customs approved area.

(4)

The Commissioners may at any time for reasonable cause revoke or vary the terms of any approval given under paragraph (1).

(5)

An officer may at any time enter a customs approved area and inspect it and any buildings and goods in it.

F4(6)

F5...—

(a)

goods imported through the tunnel shall not be unloaded from the importing vehicle, and

(b)

goods to be exported through the tunnel shall not be loaded onto the exporting vehicle,

except at a place which is a customs approved area.

F6(6A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6B)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

Any person contravening or failing to comply with paragraph (6) above or with any condition or restriction imposed by the Commissioners under paragraph (1) above shall be liable on summary conviction to a penalty not exceeding level 3 on the standard scale.

4Modification of the Act of 1979I1

The Act of 1979 shall be modified in accordance with the provisions of the Schedule to this Order.

5Time of importation, exportation etc.I1

(1)

The provisions of this article shall have effect for the purposes of the customs and excise Acts F1and of any enactment under or by virtue of which any prohibition or restriction with respect to the importation or exportation of any goods is for the time being in force.

F2(2)

Goods intended to be brought into the United Kingdom through the tunnel shall be treated as being imported into the United Kingdom—

(a)

F3Subject to paragraph (8), F4in 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 F5a Designated State, 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.

(5)

Subject to paragraph (6) below, where any goods are exported through the tunnel the time of exportation of any goods so exported shall be deemed to be the time when they are loaded onto the exporting vehicle.

(6)

In the case of goods of a class or description with respect to the exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment and which are exported by vehicle through the tunnel, the time of exportation shall be deemed to be the time when the exporting vehicle departs from the last customs approved area at which goods were loaded onto it for exportation.

F6(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(8)

The goods are not to be treated as having been imported where the goods are removed from a control zone before boarding the shuttle train.

(9)

The treatment of goods as not imported under paragraph (8) does not affect any penalty, forfeiture or punishment, or any investigation, proceeding or remedy in respect of any such penalty, forfeiture or punishment, incurred in respect of the goods while the goods were in the control zone.

Signature

Alexander W. Russell

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

1st November 1990

A1F1

In section 17(1) (disposal of duties, etc.) the reference to Great Britain shall be construed as including a reference to a control zone in F2a Designated State.

A2F1

(1)

For the purposes of section 21 (control of movement of aircraft, etc., into and out of the United Kingdom) references to an aircraft shall be treated as including references to a through train, and in relation to such trains section 21 shall be construed in accordance with sub—paragraphs (2) to (5).

(2)

References to a customs and excise airport shall be construed as references to a terminal control point or a place which is a customs approved area.

(3)

References to a flight shall be construed as references to a journey, and the reference in section 21(4) to flying shall be construed accordingly.

(4)

References to landing shall be construed as references to stopping for the purpose of enabling passengers or crew to board or leave the train or goods to be loaded onto or unloaded from it.

(5)

References to the commander of an aircraft shall be construed as references to the train manager of a train.

1I1

Sections 27f1 and 28f2 (officers' powers of boarding and access, etc.) shall have effect as if a vehicle at, entering or leaving a customs approved area fell within paragraphs (a) to (f) of subsection (1) of section 27 F1and as if a through train fell within those paragraphs while it constituted a control zone in F2a Designated State.

2I1

Section 29(3) (officers' powers of detention of ships, etc.) shall have effect as if any vehicle that has arrived from France through the tunnel were a vehicle in Northern Ireland.

3I1

For the purposes of section 30(1) (control of movement of uncleared goods within or between port or airport and other places) a customs approved area shall be treated as being within the limits of a port, whether or not it is.

3AF1

In section 31(1) (control of movement of goods to and from inland clearance depot, etc.) the reference to the place of importation shall be construed as including a reference to a customs approved area in France.

4F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4AF1

(1)

For the purposes of section 33 (power to inspect aircraft, aerodromes, records, etc.) references to an aircraft shall be treated as including references to a through train and to a shuttle train, and in relation to such trains section 33—

(a)

shall have effect as if in section 33(3) the words from “licensed” to “other aerodrome” had not been enacted, and

(b)

shall be construed in accordance with sub—paragraphs (2) and (3).

F2(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

References to an aerodrome shall be construed as references to a place which is a customs approved area.

4BF1

(1)

For the purposes of section 34 (power to prevent flight of aircraft) references to an aircraft shall be treated as including references to a through train, and in relation to such trains section 34 shall F2(subject to sub-paragraph 4) be construed in accordance with sub—paragraphs (2) F3and (3).

(2)

References to a customs and excise airport shall be construed as references to a place which is a customs approved area.

(3)

References to a flight shall be construed as references to a journey, and any cognate expression shall be construed accordingly.

(F44)

The modifications in this paragraph do not apply to section 34(1A) .

5F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5AF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6I1

In section 42(1)(a) (power to regulate the unloading, removal, etc. of imported goods) the reference to a F1vehicle entering the United Kingdom shall be construed as including a reference to a vehicle arriving F2at a place which is a customs approved area either in France or through the tunnel from France.

7F1

In section 49(1) (forfeiture of goods improperly imported)—

(a)

the reference in paragraph (a)(ii) to goods unloaded from any aircraft in the United Kingdom shall be construed as including a reference to goods unloaded from a through train or shuttle train which has brought them into the United Kingdom and a reference to goods otherwise brought through the tunnel into the United Kingdom; and

(b)

the reference in paragraph (c) to goods found to have been concealed on board any aircraft shall be construed as including references to goods found concealed—

(i)

on a through train or shuttle train which has brought them into the United Kingdom,

(ii)

on a through train while it constitutes a control zone in France F2or Belgium, or

(iii)

in a road vehicle in a control zone in France within the tunnel system.

8I1

Section 50(2) (penalty for improper importation of goods) shall have effect as if–

F1(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.

9I1

In sections 53f1 (entry outwards of goods)F1... 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.

10F1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11F1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12F1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12AF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13F1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14F1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15F1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16F1I1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17I1

In section 75(1) (explosives) the reference to goods loaded into a ship for exportation shall be construed as including a reference to goods loaded onto a vehicle for exportation through the tunnel.

17AF1

For the purposes of section 77 (information in relation to goods imported or exported) goods about to be loaded onto a vehicle for exportation through the tunnel shall be treated as goods about to be shipped for exportation, and the reference in subsection (3) to shipment shall be construed accordingly.

17BF1

For the purposes of section 78 (customs and excise control of persons entering or leaving the United Kingdom)—

(a)

a person intending to travel to the United Kingdom through the tunnel who has entered a control zone in F2a Designated State shall be treated as a person entering the United Kingdom,

(b)

a person who has travelled from the United Kingdom through the tunnel and is in such a control zone shall be treated as still being a person leaving the United Kingdom, and

(c)

concealment shall be taken to include concealment in such a control zone.

17CF1

For the purposes of section 83(1) (penalty for removing seals, etc.)—

(a)

goods which are in a control zone in F2a Designated State shall be treated as being in the United Kingdom, and

(b)

goods in a through train shall be deemed to be in the charge of the person operating the international service on which the train is engaged,

and for the purposes of section 83(3)(b) goods which are in a control zone in a Designated State shall be treated as being in the United Kingdom.

18F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18AF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19I1

For the purposes of section 88f1 (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.

20I1

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.

20AF1

The power conferred by section 139(1) to seize or detain any thing liable to forfeiture shall be taken to include a power for any officer or constable to seize or detain any such thing in a control zone in F2a Designated State.

21F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22I1

In section 146(1) (service of process) the reference in paragraph (c) to an aircraft shall be construed as including a reference to a vehicle which has arrived from or is departing to France through the tunnel F1, and in relation to such a vehicle the second reference to the United Kingdom shall be construed as including a reference to a control zone in France within the tunnel system.

23F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24I1

In section 159(1)f1 (power to examine and take account of goods) the reference in paragraph (c) to goods which have been loaded into a ship shall be construed as including a reference to goods which have been loaded onto a vehicle for exportation through the tunnel.

25F1

The persons to whom section 164 (search of persons) applies shall be taken to include any person who is—

(a)

in the tunnel system in the United Kingdom;

(b)

in a through train in the United Kingdom;

(c)

in, entering or leaving a customs approved area in the United Kingdom; or

(d)

in a control zone in France F2or Belgium.

Explanatory note

(This note is not part of the Order)

The effect of this Order is to make such additional provision as is considered necessary or expedient for customs and excise control consequent upon the establishment of a tunnel link between the United Kingdom and France.

Article 3 permits the Commissioners of Customs and Excise to approve one or more areas (“customs approved areas”) for the purpose of such controls and to impose conditions and restrictions in respect of any such area. It also–

(a)

allows an officer of Customs and Excise to enter such area and inspect it and any buildings and goods in it,

(b)

requires that the unloading of goods imported through the tunnel and the loading of goods to be exported through the tunnel may take place only in such an area, and

(c)

makes it an offence, triable summarily, to contravene or fail to comply with the provisions of this article as to the loading and unloading of goods or any conditions and restrictions imposed under it.

Article 4 and the Schedule modify certain sections of the Customs and Excise Management Act 1979 to adapt them to the circumstances of the tunnel.

Article 5 makes provision, in respect of goods imported and exported through the tunnel, as to the time when such importation and exportation is to be treated as having occurred.