Part 2: Lawful interception of communications Chapter 2: Other forms of lawful interception Section 47: Postal services: interception for enforcement purposes
This section provides that the interception of postal items is authorised where it is carried out by HM Revenue & Customs in exercising the power in section 159 of the Customs and Excise Act 1979, or by an examining officer under paragraph 9 of Schedule 7 of the Terrorism Act 2000.