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The Postal Packets (Revenue and Customs) Regulations 2007
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Statutory Instruments
2007 No. 2195
customs AND EXCISE
The Postal Packets (Revenue and Customs) Regulations 2007
Made
26th July 2007
Laid before the House of Commons
26th July 2007
Coming into force
16th August 2007
Citation and commencement
1. These Regulations may be cited as the Postal Packets (Revenue and Customs) Regulations 2007 and shall come into force on 16th August 2007.
Application of customs and excise enactments to certain postal packets
2. Section 105 of the Postal Services Act 2000 shall apply to all postal packets which are posted in the United Kingdom for transmission to any place outside it or which are brought by post into the United Kingdom, carried by a postal operator providing postal services which is not a universal service provider in connection with the provision of a universal postal service.
Alan Campbell
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
26th July 2007
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations apply section 105 of the Postal Services Act 2000 and consequently the legislation relating to customs and excise to international movements of goods in postal packets, carried by postal operators providing postal services, which are not universal service providers in connection with the provision of a universal postal service.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
(1)
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
(2)
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