The Secretary of State may by order provide for an enactment (or a description of enactments) to apply in relation to—
relevant persons, or
the exercise of functions by relevant persons,
with such modifications as the Secretary of State considers necessary or expedient.
In this section—
"relevant persons" means—
the Secretary of State by whom general customs functions are exercisable,
the Director of Border Revenue, and
designated customs officials, immigration officers and officials in the department of that Secretary of State, and
a reference to relevant persons includes a reference to any description of relevant persons.
An order under this section may, in particular, include provision for or in connection with—
extending to relevant persons an exemption or protection afforded by an enactment to any other description of persons;
providing for the disclosure of information to, or the doing of other things in relation to, relevant persons.
The Secretary of State must consult the Commissioners for Her Majesty's Revenue and Customs before making an order under this section that—
makes provision in relation to a general customs matter or a customs revenue matter, or
makes provision in relation to the exercise of a customs function.