# The Single Trade Window (Establishment, Operation and Information) Regulations 2024, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations are made in exercise of the powers conferred by section 31(1) and (2) of the European Union (Future Relationship) Act 2020 (c. 29), in order to implement the obligations of the United Kingdom under Article 118 of the Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the European Union and the European Atomic Energy Community, of the other part (“the Trade and Cooperation Agreement”). Article 118 of the Trade and Cooperation Agreement relates to establishment of a single window (“single trade window”) that enables traders to submit documentation or data required for importation, exportation or transit of goods through a single entry point to participating authorities or agencies.
The Single Trade Window (Preparation) Regulations 2023 (S.I. 2023/431) authorised the Commissioners for His Majesty’s Revenue and Customs (“HMRC”) to incur expenditure to pave the way for the establishment of a single trade window.
Regulation 1 of these Regulations relates to citation and commencement. Regulation 2 defines certain key terms for the purposes of these Regulations, and provides that references to “HMRC”, an “authority”, an “agency” or a “person” in these Regulations include any person acting on their behalf.
Regulation 3 confers a function on HMRC to operate an electronic system (“the single trade window”) to process information which is connected to, or arises from, the importation, exportation or transit of goods, and which is necessary for the exercise of a function, to which regulation 3(2) applies, by an authority or agency specified in the Schedule. Regulation 3 also contains a non-exhaustive list of various things which HMRC may do while operating the single trade window.
Regulation 4 provides for an information gateway for HMRC to disclose information to an authority or agency specified in the Schedule, provided that the information is necessary for the exercise of a function, to which regulation 3(2) applies, by that authority or agency. Regulation 4(2) specifies that any authority or agency which receives information under that provision is to treat the information as if it were provided directly to that authority or agency. Regulation 4(3) provides that nothing in that regulation—
authorises a disclosure of information which contravenes the data protection legislation or is prohibited by the investigatory powers legislation (those terms are defined in regulation 2);
permits a disclosure of information where (disregarding these Regulations) the authority or agency in question 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
limits the circumstances in which information may be disclosed under section 18(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) or under any other enactment or rule of law.
Regulation 5 places a duty on HMRC to transmit information within regulation 3(3)(c) to a particular person where that information has been received from an authority or agency in the Schedule and is intended for onward transmission to that person.
The Schedule to the Regulations specifies a number of authorities and agencies for the purposes of regulations 3, 4 and 5.
An Impact Assessment has not been prepared for this instrument because the instrument will not impose new legal obligations on business and other persons involved in the import, export, and transit of goods. Therefore, no significant costs or administrative burden should be incurred as a result of this instrument, which only confers powers on HMRC to establish and operate the STW, and to disclose information.

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Source: https://www.legislation.gov.uk/uksi/2024/285/note (the official version)
Page: https://openlegislation.uk/single-trade-window-establishment-operation-and-information-regulations-2024/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.