Section 37

If they think it appropriate to do so for the purpose of facilitating the exercise by any person to whom subsection (2) below applies of any functions conferred on that person by or under Part II of this Act, or by or under Part IV of this Act in its application for the purposes of the safety provisions, the Commissioners for Her Majesty’s Revenue and Customs may authorise the disclosure to that person of any information obtained or held for the purposes of the exercise by Her Majesty’s Revenue and Customs of their functions in relation to imported goods. This subsection applies to an enforcement authority and to any officer of an enforcement authority. A disclosure of information made to any person under subsection (1) above shall be made in such manner as may be directed by the Commissioners for Her Majesty’s Revenue and Customs and may be made through such persons acting on behalf of that person as may be so directed. Information may be disclosed to a person under subsection (1) above whether or not the disclosure of the information has been requested by or on behalf of that person.

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Source: legislation.gov.uk · retrieved 2026-07-30