Section 84 | Carbon border adjustment mechanism

(1)The Commissioners for His Majesty’s Revenue and Customs may prepare for the introduction of a new tax to be charged in respect of emissions embodied in imported goods.

(2)The Treasury or the Commissioners for His Majesty’s Revenue and Customs may request in writing information from the UK ETS authority or a national authority for any purpose connected with the tax.

(3)If a request is made to an authority under subsection (2), the authority must provide the requested information if the authority holds it.

(4)Subsection (3) does not require the disclosure of personal data (within the meaning of section 3(2) of the Data Protection Act 2018).

(5)In this section—

“national authority” has the meaning given by section 95 of the Climate Change Act 2008;

“UK ETS authority” has the meaning given by Article 14 of the Greenhouse Gas Emissions Trading Scheme Order 2020 (S.I. 2020/1265).