5. After Article 29 there shall be inserted the following Article—
“Information communicated by the Commissioners of Customs and Excise
29A.—(1) If they think it appropriate to do so for the purpose of facilitating the exercise or performance by any person to whom paragraph (2) applies of any of that person’s powers or duties under any of the relevant statutory provisions, the Commissioners of Customs and Excise may authorise the disclosure to that person of any information obtained for the purposes of the exercise by the Commissioners of their functions in relation to imports.
(2) This paragraph applies to an enforcing authority and to an inspector.
(3) A disclosure of information made to any person under paragraph (1) shall be made in such manner as may be directed by the Commissioners of Customs and Excise and may be made through such persons acting on behalf of that person as may be so directed.
(4) Information may be disclosed to a person under paragraph (1) whether or not the disclosure of the information has been requested by or on behalf of that person.”.