[8A Disclosure of customs information]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[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)

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