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Section 16 Application of customs Acts to postal packets.F1C5C1C2C3

United Kingdom

(1)

Subject to the provisions of this section, the enactments for the time being in force relating to F2customs or excise shall apply in relation to goods contained in postal packets to which this section applies brought into or sent out of the United Kingdom by post from or to any place outside the United Kingdom as they apply in relation to goods otherwise imported, exported or removed into or out of the United Kingdom from or to any such place.

(2)

The Treasury, on the recommendation of the Commissioners of Customs and Excise and the F3Secretary of State, may by statutory instrument make regulations—

(a)

for specifying the postal packets to which this section applies;

(b)

for making modifications or exceptions in the application of the said enactments to such packets;

(c)

for enabling F4persons engaged in the business of the Post Office to perform for the purposes of the said enactments and otherwise all or any of the duties of the importer, exporter or person removing the goods;

C4(d)

for carrying into effect any arrangement with the government or postal administration of any other country with respect to foreign postal packets;

(e)

for securing the observance of the said enactments and, without prejudice to any liability of any person under those enactments, for punishing any contravention of the regulations;

and different regulations may be made for foreign and inland postal packets respectively.

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6

Annotations

Textual amendments

F1

S. 16(1) substituted by S.I. 1973/960, art. 11(1).

F2

Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I.

F3

Words substituted by virtue of Post Office Act 1969 (c. 48), Sch. 4 para. 2(4) and S.I. 1974/691, arts. 2, 3(3)

F4

Words substituted by virtue of Post Office Act 1969 (c. 48), Sch. 4 para. 2(1).

F5

Ss. 5–7, 8(1)(2)(4), 9,10,(1)(2)(4)(5), 11(3), 12–15, 16(3) repealed by Post Office Act 1969 (c. 48), Sch. 11 Pt.II.

F6

S. 16(4) repealed by Finance Act 1987 (c. 16, SIF 99:6), s. 72, Sch. 16 Pt. XI.

Modifications

C1

S. 16 extended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(4).

C2

S. 16 amended by S.I. 1986/260, art. 4.

C3

S. 16 extended (1.9.1994 with effect as mentioned in s. 101(1)) by 1994 c. 23, s. 16(2).

C4

S. 16(2)(d) extended by S.I. 1969/1368, art. 9(d) and 1973/960, art. 11(2).

C5

S. 16 amended by Post Office Act 1969 (c. 48), Sch. 4 para. 2(4)(5).

Notes on the whole Act

Textual amendments

F1

Act repealed (1.1.2001 for ss. 29, 44, 45, and 26.3.2001 otherwise) by 2000 c. 26, ss. 127(6), 130(1), Sch. 9 Note; S.I. 2000/2957, art. 2(2), Sch. 2 Table; S.I. 2001/878, art. 2, Sch. Table (subject to transitional and saving provisions in arts. 3-17); S.I. 2001/1148, art. 2(2), Sch. Table (subject to arts. 3-42)