162.Section 106 permits postal operators to forward postal packets to the Commissioners of Customs and Excise. It re-enacts and updates the provisions contained in section 17 of the 1953 Post Office Act.
163.Subsections (1) and (2) allow postal operators to detain and forward to the Commissioners of Customs and Excise, any postal packet that they suspect contains goods which are subject to duty which has not been paid, or which are subject to legislation prohibiting or restricting their import or export.
164.Subsection (4) and (5) allow the Commissioners to open any postal packet that is forwarded to them under this section, in the presence of the addressee, or - if the addressee has been notified but fails to turn up or the address is overseas - in the addressee’s absence.
165.Subsection (6) enables the Commissioners if they find any goods that are prohibited or on which duty has not been paid to take proceedings in relation to them. Subsection (7) specifies that if, upon opening, the Commissioners do not find any such goods they must forward or deliver the package to the addressee.
Commentary on Sections Part VII Miscellaneous and Supplementary Section 106: Power to detain postal packets containing contraband