8.—(1) This Regulation relates to:—

(a) parcels posted in the United Kingdom for transmission to any place outside it;

(b) packets posted in the United Kingdom for transmission to any place outside it, being printed packets containing or consisting of goods which are dutiable in the country of destination, small packets, letter packets or datapost packets.

(2) Every parcel referred to in paragraph (1)(a) or 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 exportation by post of any number of parcels accompanied by a single customs declaration containing the particulars prescribed above if the parcels are posted simultaneously at the same post office by or on behalf of the same person and are 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 bear on the outside the top portion of a green label in the prescribed form and, in addition, shall have attached to it, or, if the postal administration of the country of destination so requires, enclosed in it, a full and correct customs declaration of the kind described 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 this paragraph enclosed in it if the sender so prefers.

(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, if the sender so prefers,

(b) bear on the outside the top portion of a green label in the prescribed form and, in addition, have attached to it or, if the postal administration of the country of destination so requires, enclosed in it, a full and correct customs declaration of the kind described 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 if the sender so prefers.