SGSAROA5040 - Statement of Respective areas of responsibility between DBT TAU and HMRC: General

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Exporters should not be advised by HMRC that they must consult DBT for a rating. Everyone is entitled to interpret the export control legislation for themselves and there is no obligation to check with DBT. DBT does not provide clearance for given exports and exporters do not have to seek such from DBT. However, where an exporter voluntarily makes a request to HMRC for a rating, HMRC will advise the exporter to consult DBT. Under no circumstances must HMRC give exporters the telephone number reserved for HMRC‘s exclusive use. Initial enquiries may be directed to the ECJU Helpline for exporters on 020 7215 8070.

Exporters should also not be advised by HMRC that cases are pending with DBT where advice has been sought. This usually results in the exporter contacting DBT directly only to be informed that ECJU officials cannot advise on customs cases - as mentioned earlier, direct contact between ECJU technical officers and the exporter is likely to result in legal complications if a prosecution were to be brought. Exporters who do contact the ECJU, requesting information regarding HMRC cases, will always be advised to contact the HMRC official dealing with the case.

If ECJU is not able to determine licensability for any reason, either in- or out-of-hours, it is for HMRC to determine any further course of action. Normally, HMRC officers at the port would contact HMRC Customs Enforcement Policy Team for advice, as required, in such circumstances. Out-of-hours this will be via the HMRC Duty Officer. Advice from Fraud Investigation Service (Customs A/B) may be sought at any time and must be sought if the rating is requested in response to an NES profile or where there may have been a deliberate breach of controls.

Queries concerning the eligibility of goods to be exported under Open General Export Licences will be accepted by ECJU, but technical officers will not provide information on licences issued as part of this service, nor on legal exceptions or Crown Immunity issues. Questions in these areas should first be addressed to Customs Enforcement Policy Team. Out-of-hours this will be via the HMRC Duty Officer.