Section 37(1)

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.

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