Taxation (Cross-border Trade) Act 2018

25 Disclosure of information

(1) HMRC (or anyone acting on their behalf) may disclose information relating to import duty for customs duty purposes.

(2) In this section “customs duty purposes” means purposes in connection with, or otherwise incidental to, the imposition, enforcement or other regulation of import duty.

(3) A person who receives information as a result of this section may not further disclose the information except with the consent of the HMRC Commissioners (which may be general or specific).

(4) A person who receives information as a result of this section may use the information only for customs duty purposes.

(5) If a person discloses information in contravention of subsection (3) which relates to a person whose identity—

(a) is specified in the disclosure, or

(b) can be deduced from it,

section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure in contravention of section 20(9) of that Act.

(6) This section does not limit the circumstances in which information may be disclosed under section 18(2) of the Commissioners for Revenue and Customs Act 2005 or under any other enactment or rule of law.

(7) Nothing in this section authorises the making of a disclosure which—

(a) contravenes the data protection legislation, or

(b) is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.

(8) In this section “the data protection legislation” has the same meaning as in the Data Protection Act 2018.