Explanatory note

These Regulations amend the Postal Packets (Customs and Excise) Regulations 1986 which set out the Customs requirements relating to incoming and outgoing postal packets and the goods contained in them.

The principal amendment (Regulation 3(c)) is occasioned by the introduction of the EC Single Market on 1st January 1993 and is to the effect that the requirement for declarations to be affixed to or to accompany parcels or packets containing or consisting of dutiable goods brought by post into the United Kingdom or posted therein for transmission to any place outside it shall not apply to such parcels or packets sent by post between the United Kingdom and any other place in the territory of the Community provided that the parcel or packet contains only Community goods.

The other amendments made by these Regulations (Regulation 3(a) and (b)) are due to the repeal^f1 of section 37 of the Customs and Excise Management Act 1979^f2 and the fact that where entries are required to be made on importation they are now to be made under Regulation 5 of the Customs Controls on Importation of Goods Regulations 1991.