The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020
| Jurisdiction | UK Non-devolved |
| Citation | SI 2020/1417 |
| Year | 2020 |
2020 No. 1417
Exiting The European Union
Channel Tunnel
The Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020
Made 3rd December 2020
Laid before Parliament 4th December 2020
Coming into force in accordance with article 1
The Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 11(1)(c), (d), (g) and (h), 13(1) and (2) and 34(4) of the Channel Tunnel Act 19871make the following Order.
Citation and commencement
1. This Order may be cited as the Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020 and shall come into force on IP completion day.
Amendment of the Channel Tunnel (Customs and Excise) Order 1990
2.—(1) The Channel Tunnel (Customs and Excise) Order 19902is amended as follows.
(2) In article 5 (time of importation) —
(a)
(a) at the beginning of paragraph (2)(a) insert “subject to paragraph (8),”;
(b)
(b) after paragraph (7) insert—
“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.”.
Justin Holliday
Penny Ciniewicz
Two of the Commissioners of Her Majesty’s Revenue and Customs
3rd December 2020
EXPLANATORY NOTE
(This note is not part of the Order)
The Order is made by the Commissioners for Her Majesty’s Revenue and Customs under the Channel Tunnel Act 1987. This is an EU Exit statutory instrument.
Regulation 1 provides for citation and commencement.
Regulation 2 amends the Channel Tunnel (Customs and Excise) Order 1990 ( S.I. 1990/2167) so that goods will not be treated as imported into the United Kingdom where they exit a control zone prior to boarding a shuttle train.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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