{
  "url": "https://openlegislation.uk/draft-disclosure-of-exporter-information-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/draft-disclosure-of-exporter-information-regulations-2015/regulation-2.json",
  "legislation": "ukdsi/2015/9780111141045",
  "legislation_title": "The Disclosure of Exporter Information Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-disclosure-of-exporter-information-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Authority to disclose exporter information",
  "text": "An officer of Revenue and Customs may disclose the following information—\n(a) the commodity code of goods that have been exported from the United Kingdom (a “prescribed code”);\n(b) a description of the category of goods covered by a prescribed code;\n(c) the names and addresses of persons who have exported goods covered by a prescribed code;\n(d) the years and months in which a particular person has exported goods covered by a prescribed code.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 10(5) of the Small Business, Enterprise and Employment Act 2015."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111141045/regulation/2",
    "retrieved_at": "2026-10-30T15:09:00.619748+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}