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Regulation 6

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Dutiable goods shall not be brought by post into the United Kingdom from a place situated outside the United Kingdom and the Isle of Man for delivery in the United Kingdom or the Isle of Man except:—

(a)

in a parcel, a letter packet, a small packet or a datapost packet; or

(b)

in a printed packet, provided that the goods are of such a description as to be transmissible in such a packet under paragraph 22 of the Post Office Overseas Letter Post Scheme 1982.