UNITED KINGDOM STATUTORY INSTRUMENT
1990 No. 2167
CHANNEL TUNNEL
The Channel Tunnel (Customs and Excise) Order 1990
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 1987and of all other powers enabling them in that behalf hereby make the following Order:
S-1
Citation and commencementCitation and commencement
1. This Order may be cited as the Channel Tunnel (Customs and Excise) Order 1990 and shall come into force on 1st December 1990.
Interpretation
2.—(1) In this Order–
“the Act of 1979” means the Customs and Excise Management Act 1979;
“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”;
“ship”;
“shipped” and cognate expressions.
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Channel tunnel customs approved areasChannel tunnel customs approved areas
3.—(1) The Commissioners may approve, for such periods and subject to such conditions as they think fit, places 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 and any place 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)
(a) the security of a customs approved area;
(b)
(b) the access and egress of persons, goods and vehicles to and from it;
(c)
(c) the giving of notice to the Commissioners of the arrival of persons at it through the tunnel from France;
(d)
(d) the provision of accommodation for the use of the Commissioners and the costs of and incidental to such provision;
(e)
(e) the processing of goods in it;
(f)
(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.
(6) Goods imported through the tunnel or to be exported through the tunnel shall not be unloaded from the importing vehicle or loaded onto the exporting vehicle except at a customs approved area.
(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.
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Modification of the Act of 1979Modification of the Act of 1979
4. The Act of 1979 shall be modified in accordance with the provisions of the Schedule to this Order.
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Time of importation, exportation etc.Time of importation, exportation etc.
5.—(1) The provisions of this article shall have effect for the purposes of the customs and excise Acts.
(2) Paragraph (3) below shall apply to any goods brought through the tunnel before the date certified by order in accordance with section 10(8) of the Act of 1987 as the date on which the English section effectively joins the French section.
(3) The time of importation of any goods to which this paragraph applies shall be deemed to be the time when they enter the English section.
(4) Subject to paragraph (3) above, the time of importation of any goods brought through the tunnel shall be deemed to be the time 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.
(7) In this article the following expressions have the meanings assigned to them by Section 10(2) of the Act of 1987:
“English section”;
“French section”.
Alexander W. Russell
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
1st November 1990
SCHEDULE
Article 4
MODIFICATIONS OF THE ACT OF 1979
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PART III of the Act of 1979: Customs and Excise Control AreasPART III of the Act of 1979: Customs and Excise Control Areas
1. Sections 27and 28(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.
2. 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.
3. 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.
4. In section 32(1)(penalty for carrying away officers) the reference to a vehicle which crosses the boundary out of Northern Ireland shall be construed as including a reference to a vehicle which departs from a customs approved area.
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PART IV of the Act of 1979: Control of ImportationPART IV of the Act of 1979: Control of Importation
5.—(1) Section 35(1) (report inwards) shall have effect as if any vehicle entering the United Kingdom through the tunnel were a vehicle entering Northern Ireland by land.
(2) For the purposes of section 35(7)any vehicle which arrives in the United Kingdom through the tunnel shall be treated as a vehicle which has crossed the boundary into Northern Ireland.
6. In section 42(1)(a) (power to regulate the unloading, removal, etc. of imported goods) the reference to a ship arriving at a port shall be construed as including a reference to a vehicle arriving at a customs approved area through the tunnel from France.
7. In section 49(1) (forfeiture of goods improperly imported) the references to goods which are unloaded from or which are found to have been concealed on board any aircraft shall be construed respectively as including goods which are unloaded from or which are found to have been concealed on board any vehicle which has brought them into the United Kingdom through the tunnel.
8. Section 50(2) (penalty for improper importation of goods) shall have effect as if–
(a) any person who unloads or assists or is otherwise concerned in the unloading of those goods mentioned in section 50(1) from any vehicle which has arrived from France through the tunnel were a person who unships such goods in a port; and
(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.
PART V of the Act of 1979: Control of Exportation
9. In sections 53(entry outwards of goods), 58D(operative date for Community purposes) and 58E(authentication of Community customs documentation) 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.
10.—(1) Section 56(1)(failure to export) shall have effect as if goods in respect of which an entry has been accepted and which have not been loaded onto a vehicle for exportation through the tunnel were goods in respect of which an entry has been accepted and which have not been shipped.
(2) Section 56(2) shall have effect as if goods in respect of which paragraphs (a) and (b) of that section apply include goods–
(a)
(a) in respect of which an entry has been accepted;
(b)
(b) which are...
