This notice is presented for archival purposes only. It may contain information that is no longer correct or relevant in the current year. Information within this notice was correct on the date it was issued.
This notice was issued in 2020.
On 1 October 2020 a new Approved Information Sharing Agreement (AISA) which Customs and Inland Revenue are parties to came into force.
This agreement, known as the Serious Crime AISA, allows Inland Revenue to share confidential tax information with Customs, Police and the Serious Fraud Office for the purpose of prevention, detection, investigation or providing evidence of serious crimes (ie those punishable by 4 or more years in prison).
This agreement will assist with investigations into serious Customs offences, such as offences against sections 371 (defrauding Customs revenue) and 390 (knowingly importing or exporting objectionable publications) of the Customs and Excise Act 2018.