20.—(1) Where—
(a)the contents of a foreign postal packet are not in accordance with the accompanying customs declaration, or
(b)a foreign postal packet is not accompanied by the prescribed declaration, completed in accordance with these Regulations, or
(c)a foreign postal packet is not labelled in accordance with these Regulations,
the packet and all its contents shall be liable to forfeiture.
(2) Subject to regulation 8, section 139(1) (provisions as to detention, seizure and condemnation of goods, etc.) of and Schedule 3 to the Act of 1979 shall apply to anything liable to forfeiture under paragraph (1) above as they apply to goods liable to forfeiture under that Act.
As amended by the Criminal Justice Act 1982, section 46 and, in relation to Northern Ireland, by the Police (Northern Ireland) Act 1998 (c. 32), section 74(1), Schedule 4, paragraph 14.