262 (recast) as regards tax-free shops situated in the French terminal of the Channel Tunnel - Main contents

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dossier	COM(2021)817 - Amendment of Directive 2008/118/EC and Directive (EU) 2020/262 (recast) as regards tax-free shops situated in the French ...
document	COM(2021)817
date	April 5, 2022

table>(1)Article 14(1) of Council Directive 2008/118/EC (3) allows Member States to exempt from payment of excise duty excise goods supplied in tax-free shops situated in Union airports and ports for sale to travellers to a third territory.

(2)

The Channel Fixed Link is a twin bored tunnel rail link, under the English Channel between Coquelles (Pas-de-Calais, France) and Folkestone (Kent, United Kingdom). It has an associated service tunnel and terminal areas at either end for control of access to, and egress from, the tunnels. Due to those infrastructures, it has the characteristics of a maritime link between France and the United Kingdom, with border controls at the two access terminals. The maritime link and the Channel Fixed Link enable an English Channel crossing under the same conditions.

(3)	The French terminal of the Channel Fixed Link in Coquelles should therefore be considered equivalent to a port for purposes of Article 14 of Directive 2008/118/EC.

(4)

Due to the United Kingdom’s withdrawal from the Union which led to the opening of tax-free shops in the ports of Calais and Dunkirk and in the UK terminal of the Channel Fixed Link in Folkestone, it is appropriate to authorise the opening of tax-free shops in the French terminal of the Channel Fixed Link in Coquelles.

(5)

Given that passengers using the Channel Fixed Link cannot exit it until they reach the destination, the risk of non-compliance with the excise duty and tax free import allowances and consequently the control burden for the customs authorities will be limited. However, to prevent any evasion, avoidance or abuse, France should take the measures necessary to ensure the proper application of the tax exemption in the tax-free shops of the French terminal of the Channel Fixed Link in Coquelles.

(6)	Given that Council Directive (EU) 2020/262 (4) repeals and replaces Directive 2008/118/EC with effect from 13 February 2023, the corresponding provision in Directive (EU) 2020/262 should also be amended.

(7)	Directives 2008/118/EC and (EU) 2020/262 should therefore be amended accordingly,