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The Postal Packets (Revenue and Customs) Regulations 2011

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15.  Section 77 M1 (information in relation to goods imported or exported) applies in relation to any foreign postal packet [F1or GB-NI postal packet] and its contents as it applies in relation to goods.

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M1As amended by the Criminal Justice Act 1982 (c. 48), sections 38 and 46, by the Finance Act 1987 (c. 16), sections 10, 72(7), Schedule 16, Part III and by the Customs and Excise (Single Market etc) Regulations 1992, regulation 10(1), Schedule 1, paragraph 7.

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