I am advised by the Revenue Commissioners that goods imported by post are subject to Customs control in the same way as goods imported by other means and post parcels must be produced to Customs by the postal authorities for possible examination.
Post parcels and other packets imported by post must bear a Customs declaration in accordance with their contents. Undeclared packets containing dutiable goods may not be imported by letter post and any undeclared letter packets suspected by the postal authorities to contain such goods — or to contain prohibited goods — are detained by them under the provisions of section 18 of the Post Office Act, 1908, and handed over to Customs. Customs give written notice of the detention of such packets to the addressee who is given an opportunity to be present at the opening of the packet.