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18.—(1) Except where regulation 17 applies, every postal packet containing goods to be exported by post without payment of any duty to which they are subject, or on drawback or repayment of such duty, must—
(a)be accompanied by a customs declaration fully stating the nature, quantity and value of the goods which it contains or of which it consists and such other particulars as the Commissioners or the postal operator concerned may require,
(b)have affixed to its outer cover in the form and manner required by the Commissioners a label printed with the words “Exported by Post under Revenue and Customs control” or be distinguished in such other manner as the Commissioners may require.
(2) Where the requirements of paragraph (b) have been fulfilled, the postal operator concerned must endorse a certificate of posting on the appropriate document and give it to the sender.
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