Chapter 4 of Part 2 of the Finance Act 2001 is amended -

(a) by substituting the following for section 133:

"133. In this Chapter -

'foreign packet' means any item, addressed in the final form in which it is to be carried from a place outside the State and delivered to an address in the State, and includes a postal packet within the meaning of the Communications Regulation (Postal Services) Act 2011;

'postal services' has the same meaning as in the Communications Regulation (Postal Services) Act 2011;

'officer' means an officer of the Commissioners authorised by them in writing to exercise the powers conferred on officers by this Chapter.",

(b) in section 135(1)(b) by substituting the following for subparagraph (ii):

"(ii) any excisable products being transported in or on, or in any manner attached to, the vehicle, are transported in accordance with any provision of Chapter 2A or 2B to which they may be subject, and conform in every material respect with the description of such excisable products in any electronic administrative document, simplified accompanying document, or other document that is required, under any such provision, for the consignment of the excisable products concerned, or

(iii) the vehicle has been, or is required to be, registered in any of the registers established, and maintained under Chapter IV of Part II of the Finance 1992,'',