26Co-operation with other customs servicesU.K.
(1)HMRC may co-operate with other customs services on matters of mutual concern with a view to securing (by the exchange of information or otherwise)—
(a)the administration of the import duty system,
(b)the prevention or detection of evasion or other fraud relating to import duty, and
(c)the prevention, reduction or elimination of avoidance of a liability to import duty.
(2)Section 25(3) to (7) apply in relation to information disclosed as a result of this section.
Commencement Information
I1S. 26 in force for specified purposes at 13.9.2018, see s. 57(1)(a)