Regulation 2

In these Regulations—

• “Act of 1979” means the Customs and Excise Management Act 1979

• “Commissioners” means Commissioners of Customs and Excise;

• “the customs and excise Acts” has the meaning given by section 1(1) of the Act of 1979;

• “datapost packet” means a postal packet containing goods which is posted in the United Kingdom as a datapost packet for transmission to a place outside the United Kingdom either in accordance with the terms of a contract entered into between the Post Office and the sender of the packet, or in accordance with the provisions of Schemes made under section 28 of the Post Office Act 1969; or which is received at a post office in the United Kingdom from a place outside the United Kingdom for transmission and delivery in the United Kingdom as if it were a datapost packet;

• “dutiable goods” has the meaning given by section 1(1) of the Act of 1979 but includes goods chargeable with value added tax and goods subject to any other charge on importation;

• “duty” and “duty of customs or excise” include value added tax and any other charge on imported goods;

• “exporter” and “importer” have the meanings assigned to them by section 1(1) of the Act of 1979;

• “inland post” means the post for transmission of those postal packets to which the Post Office Inland Post Scheme 1979^f1 applies;

• “letter packet” means a packet transmitted at the letter rate of postage and containing goods;

• “prescribed” means prescribed by the provisions of the Universal Postal Convention and Detailed Regulations made thereunder which are for the time being in force;

• “proper” in relation to an officer means appointed or authorised by the Commissioners or the Post Office to perform any duty in relation to a postal packet.

In these Regulations (except in relation to the inland post) the expressions “printed packet” and “small packet” have the same meaning as in the Post Office Overseas Letter Post Scheme 1982^f2 and “parcel” has the same meaning as in the Post Office Overseas Parcel Post Scheme 1982^f3.

In these Regulations, in relation to the inland post, the expression “parcel” has the same meaning as in the Post Office Inland Post Scheme 1979, and references to printed packets, small packets and datapost packets shall, in relation to the inland post, be deemed to be omitted.