SPE01040 - Introduction: laws, regulations and GDPR

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

The law covering Special Procedures is laid down in Schedule 2 - Taxation (Cross-border Trade) Act 2018 and The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

The rules for implementing the UK laws are laid down in: Taxation (Cross-border Trade) Act 2018

GDPR

Any processing of personal data will be carried out under Article 6(e) of the General Data Protection Regulation (GDPR) HMRC (link is external)Privacy (link is external)Notice (link is external)

Any processing of special category data will be carried out under the Article 9 of the GDPR and Schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document (link is external)

Retention of personal data will be in line with the HMRC Records Management and Retention and Disposal Policy (link is external)

Any sharing of personal data outside of HMRC will follow the:

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.