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Thanks. I was assuming there would be some sort of ability to pre-declare online to save time at Eurotunnel. Silly me.
Soul-
If the customs stop you and search your car (they never have with us) then if you can't convince them it's yours, older than 6 months old, etc then you'll pay there and then or be told to present yourself at the customs office to pay the VAT & duty, which won't be much
But you are extremely unlikely to be stopped.
bq
It would be to the French, and would be if you went through the "something to declare" corridor (or are diverted through that due to a frankly unlikely inspection).
The French customs would assess what you owe, but I don't know what happens beyond that - whether it's a case of paying there and then or being issued with an invoice.