Customs declarations for foreign postal packets carried by a universal service providerU.K.

17.  All foreign postal packets carried by a universal service provider—

(a)posted to the [F1Great Britain] from a place outside the [F2United Kingdom], F3...

(b)posted in the [F4Great Britain] to a place outside the [F2United Kingdom],

[F5(c)posted to Northern Ireland from a place outside the United Kingdom and the customs territory of the European Union, or

(d)posted from Northern Ireland to a place outside the United Kingdom and the customs territory of the European Union,]

must be accompanied by a customs declaration in form CN22 or CN23 as appropriate, completed accurately and in full.