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The Postal Packets (Revenue and Customs) Regulations 2011

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14.  Section 53 M1 (entry outwards of goods) has effect as if in subsection (8)—

(a)for “shipped for exportation or as stores or are waterborne for such shipment” there were substituted “ exported ”; and

(b)for “shipping or making waterborne” there were substituted “ exportation ”.

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M1Substituted by the Finance Act 1981, section 10(2), (4), Schedule 7, Part I; amended by the Police and Criminal Evidence Act 1984, section 114(1) and by the Finance Act 1988, section 12(1)(a), (6).

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