24.—(1) The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 M1 are amended as follows.
(2) In regulation 2 (interpretation) after the definition of “postal packet” insert—
““UK Reliefs document” has the same meaning as in regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020;”.
(3) In regulation 5 (the bulk Customs declaration process) for paragraph (2)(b) substitute—
“(b)at the time of import, full relief from import duty is available for all the goods contained in each postal packet by virtue of the case described in section 5 of the UK Reliefs document (consignments containing goods of negligible value);”.
Commencement Information
I1Reg. 24 not in force at made date, see reg. 1
I2Reg. 24 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations