United Kingdom · regulation
Ask the law about thisMore laws of United KingdomFor machines: Markdown
In force since 2024-05-01, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
sha256 bf84ae680d5505cdbbb3a4736e7cb25fdb9094bed6e74f159099e60d68741b47
No one has proposed a change to this act yet.
Solon does not know this law's official route yet. The proposal is recorded all the same, and the route appears here once its source is added.
2024 No. 285 Customs And Excise Trade Disclosure Of Information The Single Trade Window (Establishment, Operation and Information) Regulations 2024 Made 4th March 2024 Laid before Parliament 5th March 2024 Coming into force 1st May 2024 The Treasury make these Regulations in exercise of the powers conferred by section 31(1) and (2) of the European Union (Future Relationship) Act 2020.
Propose a changeThese Regulations may be cited as the Single Trade Window (Establishment, Operation and Information) Regulations 2024 and come into force on 1st May 2024.
Propose a change(1) In these Regulations— “the data protection legislation” has the meaning given by section 3 of the Data Protection Act 2018 (terms relating to the processing of personal data); “goods” includes stores and containers; “HMRC” means His Majesty’s Revenue and Customs; “the investigatory powers legislation” means Parts 1 to 7 and Chapter 1 of Part 9 of the Investigatory Powers Act 2016; “the single trade window” has the meaning given by regulation 3(1). (2) In these Regulations, a reference to “HMRC”, an “authority”, an “agency” or a “person”, includes any person acting on their behalf.
Propose a change(1) For the purposes of implementing Article 118 of the Trade and Cooperation Agreement, HMRC may establish and operate an electronic system (“the single trade window”) for processing information which— (a) is connected to, or arises from, the importation, exportation or transit of goods, and (b) is necessary for the exercise of a function, to which paragraph (2) applies, by an authority or agency specified in the Schedule. (2) This paragraph applies to— (a) functions conferred on a person by or under an enactment or rule of law, and (b) functions of the Crown, a Minister of the Crown, or a government department. (3) In operating the single trade window, HMRC may (among other things)— (a) request and receive information within paragraph (1); (b) communicate with any person where it is necessary or expedient to do so for the purpose of facilitating such requests or receipts; (c) receive information from an authority or agency specified in the Schedule which is intended for onward transmission to a particular person where the information is or is connected to— (i) information within paragraph (1), (ii) a request for or receipt of information within paragraph (1) or, (iii) the processing of information within paragraph (1); (d) generate information; (e) publish general or specific directions about the form and manner in which information must be provided.
Propose a change(1) HMRC may disclose information processed under regulation 3(1) to an authority or agency specified in the Schedule, provided that the information is necessary for the exercise by that authority or agency of a function to which regulation 3(2) applies. (2) An authority or agency which receives information as a result of this regulation is to treat that information as if it had been provided directly to it by the person who provided it to HMRC. (3) Nothing in this regulation— (a) authorises a disclosure of information which contravenes the data protection legislation or is prohibited by the investigatory powers legislation (but in determining whether a disclosure does either of those things, the power conferred by paragraph (1) is to be taken into account), (b) permits a disclosure of information where (disregarding these Regulations) the authority or agency would be unable to collect that information, or require that information to be provided directly to it, by exercising a function to which regulation 3(2) applies, or (c) limits the circumstances in which information may be disclosed under section 18(2) of the Commissioners for Revenue and Customs Act 2005 (confidentiality) or under any other enactment or rule of law.
Propose a changeWhere HMRC receives information within regulation 3(3)(c) from an authority or agency specified in the Schedule for onward transmission to a particular person, HMRC must disclose that information to that person.
Propose a changeRegulations 3, 4 and 5 Department for Environment, Food and Rural Affairs Food Standards Agency Forestry Commission Marine Management Organisation
Propose a change