Explanatory note

These Regulations make various amendments in connection with the Windsor Framework.

Regulation 2 amends section 105 of the Postal Services Act 2000 (c. 26) to make provision to apply such enactments relating to customs and excise as are for the time being in force to goods contained in postal packets sent from Great Britain to Northern Ireland, and to ensure that duties and other charges payable in connection with such postal packets are recoverable by the postal operator concerned.

Regulation 3 makes amendments to the Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036) to apply section 105 of the Postal Services Act 2000 to postal packets sent from Great Britain to Northern Ireland. It also makes further amendments to ensure that S.I. 2011/3036 applies, where appropriate, to such postal packets.

A full impact assessment has not been produced for this instrument because regulations 2 and 3 introduce the minimum burdens and requirements necessary to ensure the effective operation of the Windsor Framework.