Guidance

Exporting controlled goods from Great Britain during HMRC system issues

Find out which controlled goods follow the normal export declaration rules if HMRC apply continuity plans due to system issues.

• From: HM Revenue & Customs, Department for Business and Trade, Department for Business, Innovation, Science and Trade and Department for Environment, Food & Rural Affairs
• Published: 6 November 2026

If HMRC apply business continuity plans due to system issues, you must follow normal export declaration rules if you export the following controlled goods from Great Britain:

• art, antiques and cultural goods
• controlled chemicals
• controlled drugs, medicines and medical devices
• ozone-depleting substances
• rough diamonds
• strategic military and dual-use items that require report authorisation
• waste shipments

Strategic military and dual-use items

You need an export licence before exporting controlled military goods, software and technology, or items on the UK dual-use list, from the UK to another country.

These items are listed in Schedules 2 and 3 to the Export Control Order 2008, as amended.

Exports to certain countries

Normal export declaration rules also apply to goods of any type exported from Great Britain to:

• Belarus
• Iran
• Libya
• Myanmar
• North Korea
• Russia
• Somalia
• Syria
• Venezuela
• Zimbabwe