# The Postal Packets (Revenue and Customs) Regulations 2011, Regulation 12


Section 43 (duty on imported goods) has effect as if—
(a) subsection (1) were omitted, and
(b) for subsection (2)(c) there were substituted—
“(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.”.

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Source: https://www.legislation.gov.uk/uksi/2011/3036/regulation/12 (the official version)
Page: https://openlegislation.uk/postal-packets-revenue-and-customs-regulations-2011/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.