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The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003

S.I. 2003/2758 · Made 29 October 2003

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CHANNEL TUNNEL

Made 29th October 2003

Laid before Parliament 30th October 2003

Coming into force 24th November 2003

The Commissioners of Customs and Excise, it appearing to them necessary or expedient to do so, in exercise of the powers conferred on them by sections 11(1), 11(2), 11(3), 13(1), 13(2), 34(1), 34(2) and 34(4) of the Channel Tunnel Act 1987f1, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1987 c. 53.

Contents

  1. 1Citation and commencement
  2. 2Controls
  3. 3Penalties, assessments and appeals
  4. 4Penalties, assessments and appeals
  5. 5Interpretation
  6. 6Revocations
  7. Signature
  8. Schedule
  9. 1The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, the Beer Regulations 1993 and the Tobacco Products Regulations 2001
  10. 2The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, the Beer Regulations 1993 and the Tobacco Products Regulations 2001
  11. 3The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, the Beer Regulations 1993 and the Tobacco Products Regulations 2001
  12. 4The Excise Duty Points (Duty Suspended Movements of Goods) Regulations 2001
  13. 5The Excise Duty Points (Duty Suspended Movements of Goods) Regulations 2001
  14. 6The Excise Duty Points (Duty Suspended Movements of Goods) Regulations 2001
  15. 7The Excise Goods (Accompanying Documents) Regulations 2002
  16. 8The Excise Goods (Accompanying Documents) Regulations 2002
  17. 9The Excise Goods (Accompanying Documents) Regulations 2002
  18. 10The Excise Goods (Accompanying Documents) Regulations 2002
  19. 11The Excise Goods (Accompanying Documents) Regulations 2002
  20. 12The Excise Goods (Accompanying Documents) Regulations 2002
  21. 13The Customs and Excise Management Act 1979
  22. Explanatory note

1Citation and commencement

This Order may be cited as the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 and comes into force on 24 November 2003.

2Controls

The following Regulations apply in a control zone with the modifications indicated in the Schedule—

(a)

the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992f1;

(b)

the Beer Regulations 1993f2 Parts I, VI and VII (determination of the duty, payment of duty and returns);

(c)

the Tobacco Products Regulations 2001f3 Parts I, III and VI (excise duty points, security and payment of duty, and application of other regulations);

(d)

the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001f4;

(e)

the Excise Goods (Accompanying Documents) Regulations 2002f5.

3Penalties, assessments and appeals

Section 170A of the Customs and Excise Management Act 1979f1 (civil penalty for handling goods subject to unpaid excise duty) applies to goods in a control zone with the modifications indicated in the Schedule.

4Penalties, assessments and appeals

The following enactments apply, for the purposes of this Order, in corresponding manner to events involving goods in a control zone in the same way that they apply to events involving goods in the United Kingdom—

(a)

Part I Chapter II of the Finance Act 1994f1 (appeals and penalties);

(b)

section 49(3) of the Alcoholic Liquor Duties Act 1979f2 (civil penalty and forfeiture for contravention of or failure to comply with beer regulations);

(c)

section 7(2) of the Tobacco Products Duty Act 1979f3 (civil penalty and forfeiture for contravention of or failure to comply with regulations for management of duty);

(d)

section 100J of the Customs and Excise Management Act 1979f4 (civil penalty and forfeiture for contravention of or failure to comply with registered excise dealers and shippers regulations).

5Interpretation

For the purposes of this Order, “control zone” bears the same meaning as in article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990f1.

6Revocations

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000f1 and the Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002f2 are revoked.

Signature

Ray McAfee

Commissioner of Customs and Excise

New King’s Beam House, London SE1 9PJ

29th October 2003

1The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, the Beer Regulations 1993 and the Tobacco Products Regulations 2001

In regulation 2(1) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, regard the meaning given for “excise goods” as omitting the expression “, the Hydrocarbon Oil Duties Act 1979”.

2The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, the Beer Regulations 1993 and the Tobacco Products Regulations 2001

After regulation 2(1) of those Regulations, regard there as being—

“(1A)

Any reference in these Regulations to “import”, “importation”, “imported” or “importer” includes such reference as is appropriate for their application to, or in the case of, goods or products that are treated as being imported into the United Kingdom by article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990.”.

3The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, the Beer Regulations 1993 and the Tobacco Products Regulations 2001

In regulation 4(1A) of those Regulations, regulation 15(1A) of the Beer Regulations 1993 and regulation 12(1A) of the Tobacco Products Regulations 2001, regard—

(a)

the words “another member State” as being followed by “(including the French Republic)”;

(b)

the words “United Kingdom” as being followed by “or a control zone to which article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990 refers”.

4The Excise Duty Points (Duty Suspended Movements of Goods) Regulations 2001

In regulation 2 of the Excise Duty Points (Duty Suspended Movements of Goods) Regulations 2001, after the meaning given for “authorized warehousekeeper”, regard there as being—

  • ““control zone” means a control zone to which article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990 refers;”.

5The Excise Duty Points (Duty Suspended Movements of Goods) Regulations 2001

In regulation 2 of those Regulations, regard the meaning given for “excise duty” as—

“(a)

in relation to the United Kingdom, a duty of excise charged by or under an enactment on excise goods (except mineral oils) falling within Article 3(1) of the Directive; and

(b)

in relation to a member State other than the United Kingdom, a similar charge, imposition or levy;”.

6The Excise Duty Points (Duty Suspended Movements of Goods) Regulations 2001

In Part I and after regulation 2 of those Regulations, regard there as being—

“2A.

For the purposes of regulations 3(1)(a)(ii), 3(1)(b), 3(2) and 5(1), “United Kingdom” includes a control zone.”.

7The Excise Goods (Accompanying Documents) Regulations 2002

In regulation 2(1) of the Excise Goods (Accompanying Documents) Regulations 2002, after the meaning given for “Community provisions”, regard there as being—

  • ““control zone” means a control zone to which article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990 refers;”.

8The Excise Goods (Accompanying Documents) Regulations 2002

In regulation 2(1) of those Regulations, regard the meaning given for “excise goods” as being—

  • “goods (other than chewing tobacco or hydrocarbon oil) of a class or description subject to any duty of excise;”.

9The Excise Goods (Accompanying Documents) Regulations 2002

After regulation 2(1) of those Regulations, regard there as being—

“(1A)

References in these Regulations to “imported excise goods” include references to goods that are treated as being imported into the United Kingdom by article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990.”.

10The Excise Goods (Accompanying Documents) Regulations 2002

In regulations 15(1) and 17(3) of those Regulations, regard the words “another member State” as being followed by “(including the French Republic)”.

11The Excise Goods (Accompanying Documents) Regulations 2002

In regulation 21(2)(b) of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.

12The Excise Goods (Accompanying Documents) Regulations 2002

In regulation 21(5)(b) of those Regulations, regard the word “imported” as being followed by “or were treated as being imported into the United Kingdom by article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990”.

13The Customs and Excise Management Act 1979

After section 170A(2) of the Customs and Excise Management Act 1979, regard there as being—

“(2A)

In relation to a case involving goods that are treated as being imported into the United Kingdom by virtue of an order made under sections 11 and 13 of the Channel Tunnel Act 1987, subsections (1) and (2) above shall apply and be construed as if—

(a)

the excise duty point for those goods has been passed, and

(b)

those goods are chargeable with a duty of excise.

(2B)

Subsection (2A) does not apply to goods meeting the description of anything chargeable with duty under the Hydrocarbon Oil Duties Act 1979f1.”.

Explanatory note

(This note is not part of the Order)

Goods intended to be brought into the United Kingdom through the Channel Tunnel on a shuttle train are treated as being imported when they are taken into the control zone in France within the tunnel systemf1.

This Order comes into force on 24 November 2003 and replaces two earlier Ordersf2 with a single, expanded Order.

Article 2 and paragraphs 1 to 12 of the Schedule provide suitable modifications for the application of the following Regulations in the control zone to events involving alcoholic liquor and tobacco products:

(a)

the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992f3;

(b)

the Beer Regulations 1993f4 Parts I, VI and VII (determination of the duty, payment of duty and returns);

(c)

the Tobacco Products Regulations 2001f5 Parts I, III and VI (excise duty points, security and payment of duty, and application of other regulations);

(d)

the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001f6,

(e)

the Excise Goods (Accompanying Documents) Regulations 2002f7.

Articles 3 and 4, and paragraph 13 of the Schedule, make corresponding provision for the penalty, forfeiture, assessment and appeal provisions relating to those Regulations and to conduct involving the handling of goods subject to unpaid excise duty.