IDG51370 - Information disclosure Gateways with other government departments: Environment Agency: Waste Imports and Exports
Which part of HMRC can disclose this information?
Parts of HMRC performing customs functions may disclose this information to the four environmental authorities in the UK.
In practical terms, this would normally be customs officers who have obtained information in connection with imports or exports under customs powers.
Furthermore, a Memorandum of Understanding (MoU) is in place with the Environment Agency, which governs the regular exchange of certain customs information between the two authorities with respect to waste movements.
The purpose for which information may be disclosed
Regulation 49A of The Transfrontier Shipment of Waste Regulations 2007 permits HMRC officers to disclose information to the following ‘competent authorities’ for the purposes of the enforcement of Regulation (EC) No 1013/2006 or The Transfrontier Shipment of Waste Regulations 2007 by those authorities:
(a) the Environment Agency;
(b) the Natural Resources Body for Wales;
(c) the Scottish Environment Protection Agency (SEPA); and
(d) the Department of Agriculture, Environment and Rural Affairs in Northern Ireland
Information which can be disclosed
All relevant information that the environmental authority requires in the performance of any of its enforcement duties under the applicable regulations.
This includes, but is not limited to, any information declared on a customs declaration, including any document accompanying such a declaration.
Procedure to follow
Disclosures may be made by only those staff who work in the teams involved in the administration and enforcement of Customs and International Trade.
Disclosures must be made in compliance with the other provisions of this guidance. Please ask your manager if you are unsure whether you work in the relevant business area.
A Memorandum of Understanding (MoU) is in place with the Environment Agency which governs the regular exchange of certain customs information between the two authorities with respect to waste movements.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Legislation which allows disclosure
For waste imports and exports, Regulation 49A of The Transfrontier Shipment of Waste Regulations 2007.
Devolved administrations
This guidance applies to the whole of the United Kingdom.
Further guidance
For further guidance and assistance generally on confidentiality, please contact your Security & Information Business Partner (SIBP)