Statutory Instruments
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 1987( 1 ) make 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 1990( 2 ) is amended as follows.
(2) In article 5 (time of importation) —
(a) at the beginning of paragraph (2)(a) insert “subject to paragraph (8),”;
(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
1987 c. 53 . The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) , section 50(1) of which provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 1990/2167 as amended by S.I. 1993/1813 , S.I. 1994/1405 and S.I. 2020/915 . There are other amending instruments, but none is relevant.