Regulation 14
If goods are brought by post into the United Kingdom, and an officer of customs and excise sends to the addressee of the packet in which they are contained, or to any other person who is for the time being the importer of the goods, a notice requiring entry to be made of them or requiring a full and accurate account of them to be delivered to the proper officer of customs and excise but entry is not made or such account is not delivered within 28 days of the date of such notice or within such longer period as the Commissioners may allow, then unless the Commissioners have required the packet to be delivered to them under Regulation 17 of these Regulations the Post Office shall—
return the goods to the sender of the packet in which they were contained, or otherwise export them from the United Kingdom in accordance with any request or indication appearing on the packet; or
deliver the goods to the proper officer of customs and excise; or
with the permission of the Commissioners, and under the supervision of the proper officer of customs and excise, destroy them.
Where goods have been delivered to him in accordance with paragraph 1(b) of this Regulation, the proper officer of customs and excise may cause the goods to be deposited in a Queen's Warehouse and section 40(3) of the Act of 1979 shall apply to the goods as it applies to goods so deposited under the said Section 40.