Customs And Excise Citation and commencement 1 These Regulations may be cited as the Single Trade Window (Establishment, Operation and Information) Regulations 2024 and come into force on 1st May 2024. Interpretation 2 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. Function to establish and operate the single trade window 3 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. Disclosure of information to an authority or agency 4 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. Disclosure of information to a person 5 Where 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. Scott Mann Mike Wood Two of the Lords Commissioners of His Majesty’s Treasury 4th March 2024