s 98 Powers of HMRC in relation to information
(1) The Commissioners for Her Majesty's Revenue and Customs may disclose information about imports to— (a) the ONR, (b) an inspector, or (c) a health and safety inspector, for the purpose of facilitating the ONR, inspector or health and safety inspector to carry out any function. (2) For this purpose, “ information about imports ” means information obtained or held by the Commissioners for the purposes of the exercise of their functions in relation to imports. (3) Information may be disclosed to the ONR, an inspector or a health and safety inspector under subsection (1) whether or not the disclosure of the information has been requested by or on behalf of the ONR, inspector or health and safety inspector.