Customs Act 2015 section 13

Control of postal traffic

Section 13 sets out the customs rules that apply to goods sent and received through the postal system in cross-border mail, including the powers of customs officers to examine postal packets, the obligations of the postal authority, and how duty and tax on such goods are collected.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.