http://www.legislation.gov.uk/uksi/2011/3036/regulation/15The Postal Packets (Revenue and Customs) Regulations 2011texttext/xmlenStatute Law DatabaseCUSTOMS2023-10-27Expert Participation2023-08-31 These Regulations revoke and replace the Postal Packets (Customs and Excise) Regulations 1986 (S.I. 1986/260) (“the 1986 Regulations”) and the Postal Packets (Revenue and Customs) Regulations 2007 (S.I. 2007/2195) (“the 2007 Regulations”). <P1 DocumentURI="http://www.legislation.gov.uk/uksi/2011/3036/regulation/15" IdURI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/15" id="regulation-15"><Pnumber>15</Pnumber><P1para><Text>Section 77 <CommentaryRef Ref="c21131121"/> (information in relation to goods imported or exported) applies in relation to any foreign postal packet <Addition ChangeId="key-fee2570ce4cbf728a98632c774a59ddb-1698168462375" CommentaryRef="key-fee2570ce4cbf728a98632c774a59ddb">or GB-NI postal packet</Addition> and its contents as it applies in relation to goods.</Text></P1para></P1></P1group></Body></Secondary><Commentaries><Commentary id="c21131121" Type="M"><Para><Text>As amended by the <Citation URI="http://www.legislation.gov.uk/id/ukpga/1982/48" id="c00037" Year="1982" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Criminal Justice Act 1982">Criminal Justice Act 1982 (c. 48)</Citation>, <CitationSubRef CitationRef="c00037" id="c00038" URI="http://www.legislation.gov.uk/id/ukpga/1982/48/section/38" Operative="true" SectionRef="section-38">sections 38</CitationSubRef> and 46, by the <Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/16" id="c00039" Year="1987" Class="UnitedKingdomPublicGeneralAct" Number="16" Title="Finance Act 1987">Finance Act 1987 (c. 16)</Citation>, <CitationSubRef CitationRef="c00039" id="c00040" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/section/10" SectionRef="section-10">sections 10</CitationSubRef>, <CitationSubRef CitationRef="c00039" id="c00041" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/section/72/7" SectionRef="section-72-7">72(7)</CitationSubRef>, <CitationSubRef CitationRef="c00039" id="c00042" URI="http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/16" Operative="true" SectionRef="schedule-16">Schedule 16</CitationSubRef>, Part III and by the Customs and Excise (Single Market etc) Regulations 1992, regulation 10(1), Schedule 1, paragraph 7.</Text></Para></Commentary><Commentary id="key-fee2570ce4cbf728a98632c774a59ddb" Type="F"><Para><Text>Words in <CitationSubRef id="c5qvkpw45-00006" SectionRef="regulation-15" URI="http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/15">reg. 15</CitationSubRef> inserted (31.8.2023) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2023/872" id="c5qvkpw45-00007" Class="UnitedKingdomStatutoryInstrument" Year="2023" Number="872" Title="The Postal Packets (Miscellaneous Amendments) Regulations 2023">The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872)</Citation>, <CitationSubRef CitationRef="c5qvkpw45-00007" id="c5qvkpw45-00008" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2023/872/regulation/1/2">regs. 1(2)</CitationSubRef>, <CitationSubRef CitationRef="c5qvkpw45-00007" id="c5qvkpw45-00009" SectionRef="regulation-3-9" URI="http://www.legislation.gov.uk/id/uksi/2023/872/regulation/3/9" Operative="true">3(9)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation></div><div class="header"><span>This XML file does not appear to have any style information associated with it. 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class="html-attribute-name">Value</span>="<span class="html-attribute-value">2011</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Number<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">3036</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Made<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2011-12-19</span>"</span>/></span></div><div class="line"><span class="html-tag"><ukm:Laid<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2011-12-20</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomParliament</span>"</span>/></span></div><div class="folder" id="folder4"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:ComingIntoForce></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:DateTime<span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2012-01-10</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:ComingIntoForce></span></div></div><div class="line"><span class="html-tag"><ukm:ISBN<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">9780111518618</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:SecondaryMetadata></span></div></div><span> </span><div class="folder" id="folder5"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Notes></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Note<span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2011/3036/notes</span>"</span>/></span></div><div class="folder" id="folder6"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2011/3036/pdfs/uksiem_20113036_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2011-12-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Explanatory Memorandum</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Size</span>="<span class="html-attribute-value">17649</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Notes></span></div></div><span> </span><div class="folder" id="folder7"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Alternatives></span></div><div class="opened"><div class="line"><span class="html-tag"><ukm:Alternative<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2011/3036/pdfs/uksi_20113036_en.pdf</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Date</span>="<span class="html-attribute-value">2011-12-21</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Size</span>="<span class="html-attribute-value">69432</span>"</span>/></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Alternatives></span></div></div><span> </span><div class="folder" id="folder8"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><ukm:Statistics></span></div><div class="opened"><span> </span><div class="line"><span class="html-tag"><ukm:TotalParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">26</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:BodyParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">26</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:ScheduleParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:AttachmentParagraphs<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span><div class="line"><span class="html-tag"><ukm:TotalImages<span class="html-attribute"> <span class="html-attribute-name">Value</span>="<span class="html-attribute-value">0</span>"</span>/></span></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Statistics></span></div></div><span> </span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></ukm:Metadata></span></div></div><div class="folder" id="folder9"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Secondary></span></div><div class="opened"><div class="folder" id="folder10"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Body<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2011/3036/body</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2011/3036/body</span>"</span><span class="html-attribute"> <span class="html-attribute-name">NumberOfProvisions</span>="<span class="html-attribute-value">26</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2023-08-31</span>"</span>></span></div><div class="opened"><div class="folder" id="folder11"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1group<span class="html-attribute"> <span class="html-attribute-name">RestrictStartDate</span>="<span class="html-attribute-value">2023-08-31</span>"</span><span class="html-attribute"> <span class="html-attribute-name">RestrictExtent</span>="<span class="html-attribute-value">E+W+S+N.I.</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Title/></span></div><div class="folder" id="folder12"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1<span class="html-attribute"> <span class="html-attribute-name">DocumentURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/uksi/2011/3036/regulation/15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">IdURI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">regulation-15</span>"</span>></span></div><div class="opened"><div class="line"><span class="html-tag"><Pnumber></span><span>15</span><span class="html-tag"></Pnumber></span></div><div class="folder" id="folder13"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><P1para></span></div><div class="opened"><div class="folder" id="folder14"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Section 77 </span><div class="line"><span class="html-tag"><CommentaryRef<span class="html-attribute"> <span class="html-attribute-name">Ref</span>="<span class="html-attribute-value">c21131121</span>"</span>/></span></div><span> (information in relation to goods imported or exported) applies in relation to any foreign postal packet </span><div class="line"><span class="html-tag"><Addition<span class="html-attribute"> <span class="html-attribute-name">ChangeId</span>="<span class="html-attribute-value">key-fee2570ce4cbf728a98632c774a59ddb-1698168462375</span>"</span><span class="html-attribute"> <span class="html-attribute-name">CommentaryRef</span>="<span class="html-attribute-value">key-fee2570ce4cbf728a98632c774a59ddb</span>"</span>></span><span>or GB-NI postal packet</span><span class="html-tag"></Addition></span></div><span> and its contents as it applies in relation to goods.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></P1group></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Body></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Secondary></span></div></div><div class="folder" id="folder15"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentaries></span></div><div class="opened"><div class="folder" id="folder16"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c21131121</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">M</span>"</span>></span></div><div class="opened"><div class="folder" id="folder17"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder18"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>As amended by the </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/48</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00037</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1982</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">48</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Criminal Justice Act 1982</span>"</span>></span><span>Criminal Justice Act 1982 (c. 48)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00037</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00038</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1982/48/section/38</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-38</span>"</span>></span><span>sections 38</span><span class="html-tag"></CitationSubRef></span></div><span> and 46, by the </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1987/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00039</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">1987</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomPublicGeneralAct</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">Finance Act 1987</span>"</span>></span><span>Finance Act 1987 (c. 16)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00039</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00040</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1987/16/section/10</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-10</span>"</span>></span><span>sections 10</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00039</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00041</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1987/16/section/72/7</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">section-72-7</span>"</span>></span><span>72(7)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c00039</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c00042</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/ukpga/1987/16/schedule/16</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">schedule-16</span>"</span>></span><span>Schedule 16</span><span class="html-tag"></CitationSubRef></span></div><span>, Part III and by the Customs and Excise (Single Market etc) Regulations 1992, regulation 10(1), Schedule 1, paragraph 7.</span></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div><div class="folder" id="folder19"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Commentary<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">key-fee2570ce4cbf728a98632c774a59ddb</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Type</span>="<span class="html-attribute-value">F</span>"</span>></span></div><div class="opened"><div class="folder" id="folder20"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Para></span></div><div class="opened"><div class="folder" id="folder21"><div class="line"><span class="folder-button fold"></span><span class="html-tag"><Text></span></div><div class="opened"><span>Words in </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c5qvkpw45-00006</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">regulation-15</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2011/3036/regulation/15</span>"</span>></span><span>reg. 15</span><span class="html-tag"></CitationSubRef></span></div><span> inserted (31.8.2023) by </span><div class="line"><span class="html-tag"><Citation<span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2023/872</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c5qvkpw45-00007</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Class</span>="<span class="html-attribute-value">UnitedKingdomStatutoryInstrument</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Year</span>="<span class="html-attribute-value">2023</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Number</span>="<span class="html-attribute-value">872</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Title</span>="<span class="html-attribute-value">The Postal Packets (Miscellaneous Amendments) Regulations 2023</span>"</span>></span><span>The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872)</span><span class="html-tag"></Citation></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c5qvkpw45-00007</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c5qvkpw45-00008</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">regulation-1-2</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2023/872/regulation/1/2</span>"</span>></span><span>regs. 1(2)</span><span class="html-tag"></CitationSubRef></span></div><span>, </span><div class="line"><span class="html-tag"><CitationSubRef<span class="html-attribute"> <span class="html-attribute-name">CitationRef</span>="<span class="html-attribute-value">c5qvkpw45-00007</span>"</span><span class="html-attribute"> <span class="html-attribute-name">id</span>="<span class="html-attribute-value">c5qvkpw45-00009</span>"</span><span class="html-attribute"> <span class="html-attribute-name">SectionRef</span>="<span class="html-attribute-value">regulation-3-9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">URI</span>="<span class="html-attribute-value">http://www.legislation.gov.uk/id/uksi/2023/872/regulation/3/9</span>"</span><span class="html-attribute"> <span class="html-attribute-name">Operative</span>="<span class="html-attribute-value">true</span>"</span>></span><span>3(9)</span><span class="html-tag"></CitationSubRef></span></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Text></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Para></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentary></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Commentaries></span></div></div></div><span class="folded hidden">...</span><div class="line"><span class="html-tag"></Legislation></span></div></div></div></body></html>