This legislative order establishes the regulatory framework for customs and excise controls governing the movement of goods and persons through the Channel Tunnel. The document, issued by the government of Great Britain, provides the legal basis for the application of existing customs laws to the specific infrastructure of the tunnel. It delineates the jurisdictional boundaries and administrative responsibilities required to maintain border security and tax compliance between the United Kingdom and France.

Legal professionals and government officials utilize this text as a foundational regulatory instrument for cross-border transit operations. It is recognized as a technical document requiring precise interpretation within the context of international trade law.