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3.—(1) The Postal Packets (Revenue and Customs) Regulations 2011(1) are amended as follows.
(2) In regulation 2—
(a)after the definition of “duty” omit “and”;
(b)after the definitions of “exporter” and “importer” (but before the full stop) insert—
“; and
“GB-NI postal packet” means any postal packet that is posted in Great Britain and is—
sent to a place in Northern Ireland, or
in transit through Northern Ireland to a place in Great Britain”.
(3) In regulation 5, after “foreign postal packets” insert “and all GB-NI postal packets”.
(4) In regulation 6, after “foreign postal packets” insert “and GB-NI postal packets”.
(5) In regulation 7, after “(within the meaning of section 105 of the Postal Services Act 2000)” insert “or GB-NI postal packets (within the meaning given by regulation 2 of the Postal Packets (Revenue and Customs) Regulations 2011)”.
(6) In regulation 9, after “foreign postal packets” insert “or GB-NI postal packets”.
(7) In regulation 10(b), for the text to be treated as substituted for subsection (4) substitute—
“(4) The time of exportation of goods is—
(a)in respect of goods that are posted (or redirected) in Northern Ireland for transmission to a place outside the United Kingdom or the customs territory of the European Union, the time they are so posted (or redirected), and
(b)in respect of goods that are posted (or redirected) in Great Britain for transmission to a place outside Great Britain, the time they are so posted (or redirected).”.
(8) For regulation 12(b), substitute—
“(b)for subsection (2)(c) there were substituted—
“(c)if no entry is made thereof and the goods are not declared under section 78, shall be those in force at the time when the officer assesses the amount of duty.”.”.
(9) In regulation 15, after “foreign postal packet” insert “or GB-NI postal packet”.
(10) In regulation 17—
(a)in paragraphs (a) and (b), for “the United Kingdom”, in the first place it occurs, substitute “Great Britain”;
(b)at the end of paragraph (a), omit “or”;
(c)after paragraph (b), insert—
“(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,”.
(11) In regulation 20(1), after “foreign postal packet”, in each place it occurs, insert “or an GB-NI postal packet”.
(12) In regulation 21, after “foreign postal packet” insert “or GB-NI postal packet”.
(13) In regulation 22—
(a)for paragraph (1) substitute—
“(1) This regulation applies to goods contained in—
(a)postal packets which are brought into Northern Ireland from outside Northern Ireland and the customs territory of the European Union, and
(b)postal packets which are brought into Great Britain from outside the United Kingdom.”;
(b)in paragraph (3)(a), for “export them from the customs territory” substitute “send them out of Great Britain or Northern Ireland”.
S.I. 2011/3036. Regulations 2, 10, 17 and 22 were amended by S.I. 2019/140.
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