Commentary Use and disclosure of information Section 14: Use and disclosure of customs information
60.Section 14 sets out the broad circumstances under which customs information may be used or disclosed and by whom, and defines customs information. It provides that this provision does not supersede any other legislation prohibiting the use or disclosure of information.
61.Subsection (1) of section 14 states the general principle that:
	where a person to whom this section relates acquires customs information in connection with one function, they may use that information for the purpose of any of their functions; and
	that person may also disclose customs information to any other person to whom the section relates for the purpose of that other person’s functions.
62.Subsection (2) sets out to whom this section applies: a designated customs official, an immigration officer, the Secretary of State by whom general customs functions are exercisable, any other Minister of the Crown in that Secretary of State’s department, the Director and a person acting on behalf of any of the above.
63.Subsection (3) makes the general principle in subsection (1) subject to certain exceptions. These exceptions are any restriction or prohibition which limits the use of information, as imposed by:
	this Part of the Act, such as section 15, which prohibits certain disclosures of personal customs information;
	any other enactment; or
	any international or other agreement to which the UK or Her Majesty’s Government is party. An example of an international agreement would be the Naples II convention on mutual assistance and cooperation between customs administrations. An example of an “other” agreement would be the UK and Isle of Man Revenue Sharing Agreement of 15 October 1979, as amended, containing a limitation on use of information obtained from the Isle of Man Customs and Excise Service. As the Isle of Man is not a state in international law, it does not have the capacity to conclude international agreements.
64.Subsection (7)(a) states that, for the purposes of the definitions in subsection (6), it is immaterial whether the information was acquired or is capable of being acquired by the person holding the information or another person. Subsection (7)(b) states it is immaterial whether the information was also acquired or is also capable of being acquired in the exercise of any other function. Therefore information which has been obtained relying on both a customs function and any other function of the person acquiring the information (or is capable of being acquired under that other function) will still fall within the definition of customs information.