Regulation 3 Function to establish and operate the single trade window

(1)

For the purposes of implementing Article 118 of the Trade and Cooperation Agreement^f1, 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.

Annotations

Footnotes

f1: “The Trade and Cooperation Agreement” is defined in section 37(1) of the 2020 Act. See 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, done at Brussels and London on 30 December 2020 and published on 30 April 2021, ISBN 978-1-5286-2546-3, CP 426, available at https://www.gov.uk/government/publications/ukeu-and-eaec-trade-and-cooperation-agreement-ts-no82021.