Section 91

Where information relating to infringing goods, material or articles has been obtained or is held by the Commissioners for her Majesty’s Revenue and Customs for the purposes of, or in connection with, the exercise of functions of Her Majesty’s Revenue and Customs in relation to imported goods, the Commissioners may authorise the disclosure of that information for the purpose of facilitating the exercise by any person of any function in connection with the investigation or prosecution of an offence under— section 92 below (unauthorised use of trade mark, &c in relation to goods), the Trade Descriptions Act 1968, the Business Protection from Misleading Marketing Regulations 2008, or Chapter 1 of Part 4 of the Digital Markets, Competition and Consumers Act 2024.

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Source: legislation.gov.uk · retrieved 2026-09-04