Free-circulation procedure: posted goods
This section has no associated Explanatory Memorandum
26.—(1) Subject to paragraph (3), a person may make a Customs declaration for the free-circulation procedure by the conduct described in paragraph (2) in respect of goods which are to be delivered by the postal system and consist of goods in respect of which, at the time of import, a relief from import duty is available to the addressee of the goods.
(2) The conduct referred to in paragraph (1) is where the person allows the goods to be imported into the United Kingdom by submitting them to the postal system.
(3) But such a declaration is to be treated as withdrawn if the goods are not delivered by the postal system in the normal course of post.