3 The Postal Packets (Customs and Excise) Regulations 1986 shall be amended as follows—
(a) Regulation 5(b) shall be omitted;
(b) after Regulation 5 there shall be inserted the following—

“5A In its application to goods contained in postal packets brought into the United Kingdom, Regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 shall apply only in any case, or class of cases, in which the Commissioners require an entry to be made in accordance with that Regulation.
S.I.1991/2724.”

;
(c) for Regulation 9(2), there shall be substituted the following—

“2 Regulations 7 and 8 of these regulations and paragraph (1) of this Regulation shall not apply to a postal packet or mail bag which—
(a) contains only Community goods, and
(i) having been posted elsewhere in the territory of the Community, is brought by post to the United Kingdom for delivery there, or
(ii) is posted in the United Kingdom for delivery elsewhere in the territory of the Community; or
(b) is posted in a place situated outside the United Kingdom for delivery in another place so situated.”

.
S.I.1986/260 as amended by S.I.1986/1019.