157.Section 105 applies customs legislation to postal packets. It re-enacts and updates the provisions contained in section 16 of the 1953 Post Office Act.
158.Subsection (1) applies customs and excise legislation to postal packets that are being imported, exported or in transit through the UK from or to any place outside the UK.
159.Subsection (2) provides a power, similar to the one in the 1953 Act, for HM Treasury to make regulations specifying how the legislation should apply. The power allows HM Treasury to make regulations:
	specifying which postal packets the section applies to;
	making any exceptions or modifications in how those acts apply;
	enabling a postal operator to perform the duties of an importer, exporter or remover;
	giving effect to arrangements for foreign postal packets;
	securing observance of the acts; and
	punishing contravention of the regulations.
160.Subsection (3) allows duties and charges applied through this section to be recovered by the postal operator concerned and subsection (4) allows for a certificate from the relevant postal operator to be evidence in proceedings for that recovery.
161.Subsection (5) defines the term “foreign postal packet” used in this section.
Commentary on Sections Part VII Miscellaneous and Supplementary Section 105: Application of Customs and Excise enactments to certain postal packets