The Postal Packets (Revenue and Customs) Regulations 2007
Citation and commencement1.
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 packets2.
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.
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.