{
  "url": "https://openlegislation.uk/postal-packets-revenue-and-customs-regulations-2011/regulation-12",
  "json_url": "https://openlegislation.uk/postal-packets-revenue-and-customs-regulations-2011/regulation-12.json",
  "legislation": "uksi/2011/3036",
  "legislation_title": "The Postal Packets (Revenue and Customs) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/postal-packets-revenue-and-customs-regulations-2011",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": null,
  "text": "Section 43 (duty on imported goods) has effect as if—\n(a) subsection (1) were omitted, and\n(b) for subsection (2)(c) there were substituted—\n“(c) if no entry is made thereof and the goods are not declared under section 78, shall be those in force at the time when the officer assesses the amount of duty.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 12(b) substituted (31.8.2023) by The Postal Packets (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/872), regs. 1(2), 3(8)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "As amended by the Isle of Man Act 1979, section 13, Schedule 1, by the Finance Act 1981, section 10(1), Schedule 6, paragraphs 7(1), (2)(a), (4), by the Customs Duty Regulations 1982 (S.I. 1982/1324), regulations 2(2) and 2(4) and by the Finance (No 2) Act 1992 (c. 48), section 1, Schedule 1, paragraphs 2(a), 2(b)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/3036/regulation/12",
    "retrieved_at": "2026-10-29T01:46:53.876488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}