If your Product handles any user data, then you must post an accurate and up to date privacy policy.
The privacy policy must, together with any in-Product disclosures, comprehensively disclose:
How your Product collects, uses and shares user data
All parties the user data will be shared with.
You must make the policy accessible by providing a link in the designated Chrome Web Store Developer Dashboard field.
For more information on this policy, see the Developer FAQ.