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2. In Regulation 5 of the Postal Packets (Customs and Excise) Regulations 1986 there shall be substituted for paragraph (d) the following paragraph—
“(d)In the application of section 43(1), subsection (1) shall not apply, and paragraph (c) of subsection (2) shall apply with the substitution for sub-paragraphs (i) and (ii) of the words “those in force at the time when, the packet containing the goods having been presented to the proper officer of customs and excise, the amount of duty appearing to be due is assessed by him”.”.
Section 43(2)(c) was amended by S.I. 1982/1324.
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