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17. All foreign postal packets carried by a universal service provider—
(a)posted to the United Kingdom from a place outside the customs territory, or
(b)posted in the United Kingdom to a place outside the customs territory,
must be accompanied by a customs declaration in form CN22 or CN23 as appropriate, completed accurately and in full.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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