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36U.K.In section 105 (application of customs and excise enactments to certain postal packets), after subsection (4) insert—
“(4A)A postal operator may detain a postal packet to which this section applies until any duties and charges in respect of the packet that are recoverable by virtue of subsection (3) have been paid.”
Commencement Information
I1Sch. 12 para. 36 in force at 1.10.2011 by S.I. 2011/2329, art. 3