20 Disclosure of information and co-operation with other customs services
European Union (Future Relationship) Act 2020 (2020 c 29) | Legislation

Customs and tax

20  Disclosure of information and co-operation with other customs services

(1)     In the Customs and Excise Management Act 1979, after section 8 insert—

“8A Disclosure of customs information

(1)     HMRC (or anyone acting on their behalf) may disclose to any person information held by them in connection with HMRC's customs functions if the disclosure is made for purposes that are connected with those functions.

(2)     In this section “HMRC's customs functions” means HMRC's functions in their capacity as a customs service and includes in particular their functions relating to—

(a)     the movement of goods or cash into or out of the United Kingdom, and

(b)     the imposition, enforcement or other regulation of import duty.

(3)     A person who receives information as a result of this section—

(a)     may use it only for the purposes for which it was disclosed, and

(b)     may not further disclose it without the consent of the Commissioners (which may be general or specific).

(4)     If—

(a)     a person discloses information in contravention of subsection (3)(b), and

(b)     the information relates to a person whose identity is specified in, or can be deduced from, the disclosure,

section 19 of the Commissioners

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