There are currently no known outstanding effects for the The Postal Packets (Revenue and Customs) Regulations 2011, Section 10.
10. Section 5 (time of importation, exportation, etc) has effect as if—
(a)subsections (3) and (5) were omitted, and
(b)for subsection (4) there were substituted—
[F1“(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).”].
Textual Amendments
F1Words in reg. 10(b) substituted (31.8.2023) by The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872), regs. 1(2), 3(7)
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