48.— (1) In this section “relevant goods” means—

(a) any goods chargeable with any duty or tax on importation or exportation which has not been paid or secured, or

(b) any goods in the course of importation, exportation or removal into or out of the State contrary to any prohibition or restriction for the time being in force by virtue of any enactment.

(2) A postal service provider who suspects that a postal packet may contain relevant goods shall—

(a) detain such postal packet, and

(b) forward the postal packet to the Revenue Commissioners.

(3) This section shall come into operation on such day as the Minister may appoint by order.