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Regulation 18 Information accompanying and labelling of packets for exportationF2

(1)

Except where regulation 17 applies, every postal packet containing goods to be exported by post without payment of any duty to which they are subject, or on drawback or repayment of such duty, must—

(a)

be accompanied by F1... such other particulars as the Commissioners or the postal operator concerned may require,

(b)

have affixed to its outer cover in the form and manner required by the Commissioners a label printed with the words “Exported by Post under Revenue and Customs control” or be distinguished in such other manner as the Commissioners may require.

(2)

Where the requirements of paragraph (b) have been fulfilled, the postal operator concerned must endorse a certificate of posting on the appropriate document and give it to the sender.

Annotations

Textual amendments

F1

Words in reg. 18(1)(a) omitted (16.7.2025) by virtue of The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 3(4)(b)

F2

Words in reg. 18 heading substituted (16.7.2025) by The Customs (Miscellaneous Amendments) Regulations 2025 (S.I. 2025/745), regs. 1(1), 3(4)(a)