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HMRC internal manual

Strategic Goods and Services: Assessment of risk and offence action

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HM Revenue & Customs
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LR-End Use - Letter of Undertaking

I understand that my goods have been detained under section 139(1) of the Customs and Excise Management Act 1979 as liable to forfeiture under section 68 of the same Act.

I understand we [COMPANY NAME] have been informed by the Department for Business Innovation & Skills that under Article 4.1. of Council Regulation (EC) No 428/2009* an authorisation shall be required for the export of certain goods in [ENTRY NUMBER] because the items in question are or may be intended, in their entirety or in part, for use in connection with the development, production, handling, operation, maintenance, storage, detection, identification or dissemination of chemical, biological or nuclear weapons or other nuclear explosive devices or the development, production, maintenance or storage of missiles capable of delivering such weapons.

I / we undertake that at no time will [COMPANY NAME] attempt to export any of these goods to any of the entities involved without the correct authorisation in place. I / we fully understand that should we export the goods contained in [ENTRY NUMBER] to the end user in [ENTRY NUMBER] this may constitute an offence under The Customs & Excise Management Act 1979.

If the ownership of these goods is transferred prior to export from the UK, we [COMPANY NAME] undertake to inform the new owner that an authorisation may be required to the export of the goods to [XXXXXX] under Article 4.1. of Council Regulation (EC) No 428/2009* because the items in question are or may be intended, in their entirety or in part, for use in connection with the development, production, handling, operation, maintenance, storage, detection, identification or dissemination of chemical, biological or nuclear weapons or other nuclear explosive devices or the development, production, maintenance or storage of missiles capable of delivering such weapons.

With regards to ex-works sales HMRC would draw your attention to Article 2 (3) of Council Regulation (EC) Reg no 428/2009* which states “Where the benefit of a right to dispose of the dual-use item belongs to a person established outside the Community pursuant to the contract on which the export is based, the exporter shall be considered to be the contracting party established in the Community”.

 

*as amended

 

Signed by:………………………………………………………

Print name:…………………………………………………….

Position in Company:……………………………………….

Company Name:……………………………………………..

 

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