# The Postal Packets (Revenue and Customs) Regulations 2011, Regulation 10

Extent: E+W+S+N.I.

Section 5 (time of importation, exportation, etc) has effect as if—
(a) subsections (3) and (5) were omitted, and
(b) for subsection (4) there were substituted—
“(4) The time of exportation of goods is—
(a) in respect of goods that are posted (or redirected) in Northern Ireland for transmission to a place outside the United Kingdom or the customs territory of the European Union, the time they are so posted (or redirected), and
(b) in respect of goods that are posted (or redirected) in Great Britain for transmission to a place outside Great Britain, the time they are so posted (or redirected). ”.

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Source: https://www.legislation.gov.uk/uksi/2011/3036/regulation/10 (the official version)
Page: https://openlegislation.uk/postal-packets-revenue-and-customs-regulations-2011/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.