1

Subject as follows, the enactments for the time being in force in relation to customs or excise apply in relation to—

a

relevant goods brought into the United Kingdom from a place outside the United Kingdom by post as they apply in relation to goods otherwise imported into, or removed to, the United Kingdom;

b

relevant goods sent from the United Kingdom to a place outside the United Kingdom by post as they apply in relation to goods otherwise exported or removed from the United Kingdom;

c

relevant goods brought into Northern Ireland from Great Britain by post as they apply to goods otherwise removed to Northern Ireland from Great Britain.

1A

For the purposes of subsection (1), goods are relevant if they are goods contained in postal packets to which this section applies.

3A

The following are relevant duties—

a

any duty (whether of customs or excise) charged on imported goods;

b

customs duty charged under section 40A of the Taxation (Cross-border Trade) Act 20183 (customs duty on removal of goods to Northern Ireland from Great Britain);

c

excise duty charged as a result of section 4 of the Taxation (Post-transition Period) Act 20204 (excise duty on the removal of goods to Northern Ireland from Great Britain).