The Postal Packets (Customs and Excise) Regulations 1986

7.—(1) This Regulation relates to:—

(a) parcels brought by post into the United Kingdom;

(b) packets brought by post into the United Kingdom, being printed packets containing or consisting of dutiable goods, small packets, letter packets or datapost packets.

(2) Every parcel referred to in paragraph (1)(a) of this Regulation shall have affixed to it, or be accompanied by, a customs declaration fully and correctly stating the nature, quantity and value of the goods which it contains or of which it consists, and such other particulars as the Commissioners or the Post Office may require:

Provided that the Commissioners may, at the request of the Post Office, relax the requirements of this paragraph by allowing the bringing in by post into the United Kingdom of any number of parcels accompanied by a single customs declaration containing the particulars prescribed above if the parcels are brought in together, sent by or on behalf of the same person and addressed to a single addressee.

(3) Every packet referred to in paragraph (1)(b) of this Regulation, of which packet the value exceeds £270, shall have attached to it a full and correct customs declaration of the kind described in paragraph (2) of this Regulation and, in addition, shall bear on the outside the top portion of a green label in the prescribed form:

Provided that any packet referred to in this paragraph, being a registered letter packet containing any article of value, may have the customs declaration referred to in this paragraph enclosed in it.

(4) Every packet referred to in paragraph (1)(b) of this Regulation, of which packet the value does not exceed £270, shall either—

(a) bear on the outside a green label in the prescribed form, in which the declaration as to the description, net weight and value of the contents shall be fully and correctly completed; or

(b) bear on the outside the top portion of a green label in the prescribed form and, in addition, have attached to it a full and correct customs declaration of the kind prescribed in paragraph (2) of this Regulation:

Provided that any packet referred to in this paragraph, being a registered letter packet containing any article of value, may have the customs declaration referred to in sub-paragraph (b) of this paragraph enclosed in it.