[8B Co-operation with other customs services]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[8B  Co-operation with other customs services]

[(1)     HMRC (or anyone acting on their behalf) may co-operate with any other customs service (whether by exchanging information or otherwise) on matters of mutual concern with a view to securing—

(a)     the administration of the import duty system,

(b)     the prevention or detection of evasion or other fraud relating to import duty, and

(c)     the prevention, reduction or elimination of avoidance of a liability to import duty.

(2)     HMRC (or anyone acting on their behalf) may co-operate with any other customs service (whether by exchanging information or otherwise) for

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