Part VII Miscellaneous and supplementary

Inviolability of mails etc.

I1C1105 Application of customs and excise enactments to certain postal packets.

F51

Subject as follows, the enactments for the time being in force in relation to customs or excise apply in relation to—

a

relevant goods brought into the United Kingdom from a place outside the United Kingdom by post as they apply in relation to goods otherwise imported into, or removed to, the United Kingdom;

b

relevant goods sent from the United Kingdom to a place outside the United Kingdom by post as they apply in relation to goods otherwise exported or removed from the United Kingdom;

c

relevant goods brought into Northern Ireland from Great Britain by post as they apply to goods otherwise removed to Northern Ireland from Great Britain.

F31A

For the purposes of subsection (1), goods are relevant if they are goods contained in postal packets to which this section applies.

2

The Treasury, on the recommendation of the Commissioners of Customs and Excise and the Secretary of State, may make regulations for—

a

specifying the postal packets to which this section applies,

b

making modifications or exceptions in the application of the enactments mentioned in subsection (1) to such packets,

c

enabling persons engaged in the business of a postal operator to perform for the purposes of those enactments and otherwise all or any of the duties of the importer, exporter or person removing the goods,

d

carrying into effect any arrangement with the government or postal administration of any country or territory outside the United Kingdom with respect to foreign postal packets,

e

securing the observance of the enactments mentioned in subsection (1),

f

without prejudice to any liability of any person under those enactments, punishing any contravention of the regulations.

3

F6Relevant duties or other charges payable in respect of postal packets to which this section applies (whether payable to a postal operator or to a foreign administration) may be recovered by the postal operator concerned and in England and Wales and Northern Ireland may be so recovered as a civil debt due to him.

F43A

The following are relevant duties—

a

any duty (whether of customs or excise) charged on imported goods;

b

customs duty charged under section 40A of the Taxation (Cross-border Trade) Act 2018 (customs duty on removal of goods to Northern Ireland from Great Britain);

c

excise duty charged as a result of section 4 of the Taxation (Post-transition Period) Act 2020 (excise duty on the removal of goods to Northern Ireland from Great Britain).

4

In any proceedings for the recovery of any charges payable as mentioned in subsection (3), a certificate of the postal operator concerned of the amount of the charges shall be evidence (and, in Scotland, sufficient evidence) of that fact.

F24A

A postal operator may detain a postal packet to which this section applies until any duties and charges in respect of the packet that are recoverable by virtue of subsection (3) have been paid.

5

In this section “foreign postal packet” means any postal packet either posted in the United Kingdom and sent to a place outside the United Kingdom, or posted in a place outside the United Kingdom and sent to a place within the United Kingdom, or in transit through the United Kingdom to a place outside the United Kingdom.

F16

And in this section “ goods ” includes cash (within the meaning of section 289(6) and (7) of the Proceeds of Crime Act 2002).