(1)Subject to the provisions of this section, the enactments for the time being in force relating to customs shall apply in relation to goods contained in postal packets to which this section applies brought into or sent out of the United Kingdom by post from or to the Channel Islands, the Isle of Man or any place outside the British postal area as they apply in relation to goods otherwise imported, exported or removed into or out of the United Kingdom from or to any of those islands or any such place.
(2)The Treasury, on the recommendation of the Commissioners of Customs and Excise and the Postmaster-General, may by statutory instrument make regulations—
(a)for specifying the postal packets to which this section applies;
(b)for making modifications or exceptions in the application of the said enactments to such packets;
(c)for enabling officers of the Post Office to perform for the purposes of the said enactments and otherwise all or any of the duties of the importer, exporter or person removing the goods;
(d)for carrying into effect any arrangement with the government or postal administration of any other country with respect to foreign postal packets;
(e)for securing the observance of the said enactments and, without prejudice to any liability of any person under those enactments, for punishing any contravention of the regulations;
and different regulations may be made for foreign and inland postal packets respectively.
(3)The provisions of this Act as to the recovery of postage or other sums payable in respect of a postal packet shall apply in relation to any customs duty or other charges payable in respect of a postal packet to which this section applies, whether payable to Her Majesty or to the government of any country outside Her Majesty's dominions, and a certificate of the amount of any such duty or other charges purporting to be signed by the Postmaster-General or on his behalf by an officer of the Post Office duly authorised by or under section eighty-three of this Act shall in any legal proceedings for the recovery of the duty or charges be sufficient evidence of the facts stated therein unless the contrary is shown.
(4)Without prejudice to section thirty-eight of the Interpretation Act, 1889 (which relates to the effect of repeal and re-enactment), sub-paragraph (2) of paragraph 1 of Part III of the Fifth Schedule to the Exchange Control Act, 1947, shall be construed as if—
(a)any reference therein to section fourteen of the Post Office (Parcels) Act, 1882, were a reference to this section ; and
(b)the reference therein to section three of the Post Office (Amendment) Act, 1935, were a reference to paragraph (a) of subsection (2) of this section.