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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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Statement of Respective areas of responsibility between BIS TAU and HMRC/UKBA: In-Hours Enquiries

TAU will refer cases meeting certain criteria to the ECO’s Enforcement Unit (EU) for checks on the end-use/user, where the goods concerned do not normally need an export licence, to see if there are grounds sufficient to activate the end-use controls. If the case is circulated by EU to MoD or FCO for end-use scrutiny, HMRC/UKBA will be informed of this fact and the consequential delay in being able to provide advice. The advice will normally be given within five additional working days of circulation to other government departments of the rating request. If this is not possible, HMRC/UKBA will be informed of the reason for the further delay and asked whether they wish to continue with the enquiry.

If ECO find that there are grounds to inform that a licence is required under the end-use controls, the technical officer will notify HMRC/UKBA and inform the exporter (or shipper or carrier in some cases) that a licence is required. A copy of this letter will be shown on SPIRE. If ECO find that there are no grounds to inform that a licence is required under the end-use controls, the technical officer will notify HMRC/UKBA.

Where the goods, for which advice is given, are found to require an export licence because they are controlled by specific control entries, ECO will search databases, using the exporter’s details, to ascertain whether applications from them have been made in the past. In the case of advice resulting in an export licence being required on End-Use or Military End-Use grounds then the search will be restricted to the exporter’s details and the same destination. The results of these searches will be notified to HMRC/UKBA using the SPIRE system.