The Postal Packets (Miscellaneous Amendments) Regulations 2023

Amendment of the Postal Services Act 2000

2.—(1) Section 105 of the Postal Services Act 2000(1) is amended as follows.

(2) For subsection (1), substitute—

“(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.”.

(3) After sub-section (1), insert—

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

(4) In subsection (3), for “Duties (whether of customs or excise) charged on imported goods” substitute “Relevant duties”.

(5) After that subsection insert—

“(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 2018(2) (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 2020(3) (excise duty on the removal of goods to Northern Ireland from Great Britain).”.