Section 30 — Supply of customs information by HMRC

(1) HMRC, or anyone acting on HMRC’s behalf, may supply information held by them in connection with HMRC’s customs functions to a person listed in subsection (3) for use for the purposes of that person’s 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 in that capacity relating to—

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

(b) the imposition, enforcement or other regulation of any tax or duty relating to such movement of goods.

(3) The persons mentioned in subsection (1) are—

(a) a Minister of the Crown or a government department,

(b) an immigration officer,

(c) a designated customs official,

(d) the Director of Border Revenue,

(e) the Border Security Commander,

(f) a UK authorised person,

(g) the government of a country or territory outside the United Kingdom,

(h) a person in a country or territory outside the United Kingdom with public functions relating to—

(i) the movement of goods or cash into or out of that country or territory, or

(ii) the imposition, enforcement or other regulation of any tax or duty relating to such movement of goods, and

(i) an international organisation to which this subsection applies.

(4) Subsection (3) applies to an international organisation if—

(a) it has functions relating to the movement of goods or cash across international borders, or

(b) an international arrangement makes provision for cooperation between HMRC and the international organisation.

(5) In this section— “cash” means— (a) notes and coins in any currency, and (b) any bearer-negotiable or other monetary instrument; “goods” has the same meaning as in the Customs and Excise Management Act 1979 (see section 1 of that Act); “government department” includes— (a) a part of the Scottish Administration, (b) a Northern Ireland department, (c) the Welsh Government, and (d) a body or authority exercising statutory functions on behalf of the Crown; “international arrangement” means an international agreement or arrangement to which any of the following is a party— (a) the United Kingdom; (b) His Majesty’s Government; (c) HMRC; (d) the Commissioners for His Majesty’s Revenue and Customs; “international organisation” has the same meaning as in the Data Protection Act 2018 (see section 205(1) of that Act); “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975 (see section 8(1) of that Act).