(1)A postal operator may—
(a)detain any postal packet if he suspects that it may contain relevant goods,
(b)forward any packet so detained to the Commissioners of Customs and Excise.
(2)In this section “relevant goods” means—
(a)any goods chargeable with any duty charged on imported goods (whether a customs or an excise duty) which has not been paid or secured, or
(b)any goods in the course of importation, exportation or removal into or out of the United Kingdom contrary to any prohibition or restriction for the time being in force by virtue of any enactment.
(3)Subsection (1) is without prejudice to section 105.
(4)The Commissioners may open and examine any postal packet forwarded to them under this section [F1in the presence of a representative of the postal operator].
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)If the Commissioners find any relevant goods on opening and examining a postal packet under this section, they may detain the packet and its contents for the purpose of taking proceedings in relation to them.
(7)If the Commissioners do not find any relevant goods on opening and examining a postal packet under this section, they shall—
(a)deliver the packet to the addressee upon his paying any postage and other sums chargeable on it, or
(b)F3..., forward the packet to him by post.
Textual Amendments
F1Words substituted for s. 106(4)(a)(b) (8.4.2010) by Finance Act 2010 (c. 13), s. 57(2)
F2S. 106(5) omitted (8.4.2010) by virtue of Finance Act 2010 (c. 13), s. 57(3)
F3Words in s. 106(7)(b) omitted (8.4.2010) by virtue of Finance Act 2010 (c. 13), s. 57(4)
Commencement Information
I1S. 106 wholly in force at 26.3.2001, see s. 130 and S.I. 2001/1148, art. 2, Sch. (subject to arts. 3-42)