The Postal Packets (Revenue and Customs) Regulations 2011

Explanatory Note

(This note is not part of the Regulations)

These Regulations revoke and replace the Postal Packets (Customs and Excise) Regulations 1986 (S.I. 1986/260) (“the 1986 Regulations”) and the Postal Packets (Revenue and Customs) Regulations 2007 (S.I. 2007/2195) (“the 2007 Regulations”).

Provision concerning the posting of packages into and out of the customs territory of the member States of the European Union (“the customs territory”) is now made by Council Regulation 2913/92/EEC (OJ No L 302, 19.10.92, p1) establishing the Community Customs Code (“the Code”). Those provisions of the 1986 Regulations that have been entirely superseded by the Code are therefore revoked. The remainder are re-enacted, with some modifications, in these Regulations. It is no longer appropriate to confine the application of section 105 of the Postal Services Act 2000 to postal packets carried by postal operators that are not universal service providers and the 2007 Regulations (which prescribed that limitation) are therefore revoked in their entirety.

Regulation 2 re-enacts the definitions provision in the 1986 Regulations with modifications and additional definitions.

Regulations 3 and 4 repeal the 1986 and 2007 Regulations.

Regulations 5 to 16 provide for the application to foreign postal packets, with modifications where appropriate, of section 105 of the Postal Services Act 2000 and of selected provisions of the Customs and Excise Management Act 1979.

Regulation 17 provides that foreign postal packets posted to or from a place outside the customs territory and carried by a universal service provider are to be accompanied by a customs declaration in the form prescribed by the Universal Postal Convention.

Regulation 18 makes corresponding provision in relation to postal packets for export not carried by a universal service provider.

Regulation 19 requires that all declarations required by the Regulations be completed legibly and in English, French or the language of the destination country.

Regulation 20 provides that postal packets that are not compliant with the Regulations are liable to forfeiture.

Regulation 21 provides that the Commissioners may require the postal operator to produce any foreign packet to them or open it on their behalf.

Regulation 22 allows the Commissioners to require an entry or account in relation to goods imported in postal packets and to dispose of those goods where no satisfactory entry or account of them is given to the Commissioners within the relevant deadline.

Regulation 23 requires the postal operator to pay over to the Commissioners any duty or other sums recovered on the Commissioners' behalf in relation to a postal packet and allows the postal operator, where those sums are not recovered, to dispose of the relevant postal packet.

Regulation 24 allows the postal operator, if the Commissioners so require, to perform the duties of the importer or exporter in relation to a postal packet.

Regulation 25 provides that the Regulations are without prejudice to the Postal Services Act 2000.

Regulation 26 provides that references in the Regulations to the Commissioners for Her Majesty's Revenue and Customs include a reference to the Secretary of State by whom general customs functions are exercisable and the Director of Border Revenue.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.