188ÌåÓý

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email [email protected] to let us know. Please check the other guidance available on 188ÌåÓý from HMRC.

The law covering Special Procedures is laid down in Schedule 2 - and

The rules for implementing the UK laws are laid down in:

GDPR

Any processing of personal data will be carried out under Article 6(e) of the General Data Protection Regulation (GDPR)

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

Retention of personal data will be in line with the

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

• within the HMRC Privacy Notice
• published on the ICO website
• available on Gov.UK

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.