Thirty-Eighth Report of Session 2019-21 Contents

Appendix 1

S.I. 2020/1417

Channel Tunnel (Customs and Excise) (Amendment) (EU Exit) Order 2020

1.In its letter to Her Majesty’s Revenue and Customs of 13 January 2021, the Select Committee requested a memorandum on the following point:

Given that the new article 5(8) (inserted by article 2(2)(b)) refers to the goods being removed from a control zone and not to the person importing those goods leaving the control zone, explain how the article would apply to a person who buys goods outside the control zone, enters the control zone, leaves the goods in the control zone (perhaps with a fellow-traveller), exits the control zone, buys more goods, and re-enters the control zone: in that case, would the person benefit from the duty free limits more than once?

2.In general, it is not possible to exit a control zone without boarding a train apart from in exceptional circumstances. The amendment made by this Order was to deal with an anomaly to this at the control zone in Coquelles where people board in their vehicles. Pending infrastructure changes there were two possible routes which could be taken by vehicles before boarding a shuttle train at Coquelles. The first was to directly board without leaving the control zone, the second was to go via the retail shop. The retail shop is located outside the control zone. If the second route was taken it was not possible to stop after customs checks and before exiting the control zone, nor to return to the part of the control zone where the vehicle was before exiting. Therefore, the factual scenario raised by the Select Committee could not arise (if a person took the route which exited the control zone they would have to take their goods with them). Discussions with Eurotunnel regarding changing the infrastructure so that vehicles would not be able to exit the control zone before boarding were ongoing at the time this legislation was laid. When HMRC is able to confirm the required infrastructure changes have been made we will review the need for this provision.

Her Majesty’s Revenue and Customs

15 January 2021

Published: 29 January 2021 Site information    Accessibility statement