Customs Citation and commencement 1 1 These Regulations may be cited as the Postal Packets (Miscellaneous Amendments) Regulations 2023. 2 These Regulations come into force on 31st August 2023. Amendment of the Postal Services Act 2000 2 1 Section 105 of the Postal Services Act 2000 is amended as follows. 2 For subsection (1), substitute— 1 Subject as follows, the enactments for the time being in force in relation to customs or excise apply in relation to— a relevant goods brought into the United Kingdom from a place outside the United Kingdom by post as they apply in relation to goods otherwise imported into, or removed to, the United Kingdom; b relevant goods sent from the United Kingdom to a place outside the United Kingdom by post as they apply in relation to goods otherwise exported or removed from the United Kingdom; c relevant goods brought into Northern Ireland from Great Britain by post as they apply to goods otherwise removed to Northern Ireland from Great Britain. . 3 After sub-section (1), insert— 1A For the purposes of subsection (1), goods are relevant if they are goods contained in postal packets to which this section applies. . 4 In subsection (3), for “Duties (whether of customs or excise) charged on imported goods” substitute “Relevant duties” . 5 After that subsection insert— 3A The following are relevant duties— a any duty (whether of customs or excise) charged on imported goods; b customs duty charged under section 40A of the Taxation (Cross-border Trade) Act 2018 (customs duty on removal of goods to Northern Ireland from Great Britain); c excise duty charged as a result of section 4 of the Taxation (Post-transition Period) Act 2020 (excise duty on the removal of goods to Northern Ireland from Great Britain). . Amendment of the Postal Packets (Revenue and Customs) Regulations 2011 3 1 The Postal Packets (Revenue and Customs) Regulations 2011 are amended as follows. 2 In regulation 2— a after the definition of “duty” omit “and”; b after the definitions of “exporter” and “ importer ” (but before the full stop) insert— ; and “ GB-NI postal packet ” means any postal packet that is posted in Great Britain and is— sent to a place in Northern Ireland, or in transit through Northern Ireland to a place in Great Britain . 3 In regulation 5, after “foreign postal packets” insert “and all GB-NI postal packets” . 4 In regulation 6, after “foreign postal packets” insert “and GB-NI postal packets” . 5 In regulation 7, after “(within the meaning of section 105 of the Postal Services Act 2000)” insert “or GB-NI postal packets (within the meaning given by regulation 2 of the Postal Packets (Revenue and Customs) Regulations 2011)” . 6 In regulation 9, after “foreign postal packets” insert “or GB-NI postal packets” . 7 In regulation 10(b), for the text to be treated as substituted for subsection (4) substitute— 4 The time of exportation of goods is— a in respect of goods that are posted (or redirected) in Northern Ireland for transmission to a place outside the United Kingdom or the customs territory of the European Union, the time they are so posted (or redirected), and b in respect of goods that are posted (or redirected) in Great Britain for transmission to a place outside Great Britain, the time they are so posted (or redirected). . 8 For regulation 12(b), substitute— b for subsection (2)(c) there were substituted— c if no entry is made thereof and the goods are not declared under section 78, shall be those in force at the time when the officer assesses the amount of duty. . . 9 In regulation 15, after “foreign postal packet” insert “or GB-NI postal packet” . 10 In regulation 17— a in paragraphs (a) and (b), for “the United Kingdom”, in the first place it occurs, substitute “Great Britain” ; b at the end of paragraph (a), omit “or”; c after paragraph (b), insert— c posted to Northern Ireland from a place outside the United Kingdom and the customs territory of the European Union, or d posted from Northern Ireland to a place outside the United Kingdom and the customs territory of the European Union, . 11 In regulation 20(1), after “foreign postal packet”, in each place it occurs, insert “or an GB-NI postal packet” . 12 In regulation 21, after “foreign postal packet” insert “or GB-NI postal packet” . 13 In regulation 22— a for paragraph (1) substitute— 1 This regulation applies to goods contained in— a postal packets which are brought into Northern Ireland from outside Northern Ireland and the customs territory of the European Union, and b postal packets which are brought into Great Britain from outside the United Kingdom. ; b in paragraph (3)(a), for “export them from the customs territory” substitute “send them out of Great Britain or Northern Ireland” . Jim Harra Angela MacDonald Two of the Commissioners of His Majesty’s Revenue and Customs 25th July 2023