SGSELSG2020 - Background to Control: Goods and Technology Covered

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

  1. Military goods
  • Equipment and technology for the production, testing and development of military goods;
  • Military equipment such as arms, ammunition, bombs, tanks, thermal imaging equipment, military aircraft, warships and goods specially designed for military purposes;
  • Chemical weapons (the ban on chemical weapons is implemented via the licensing system).
  • Components of the above
  1. Dual-use items
  • nuclear materials, nuclear reactors and nuclear processing plant;
  • Goods of civil design which may be used for military purposes such as:
  • computers;
  • electronic and instrumentation equipment;
  • machine tools;
  • communications equipment;
  • chemicals;
  • high tensile metals;
  • radar; and
  • civil aircraft (in certain circumstances)
  • Any goods capable of being used in relation to chemical, biological or nuclear weapons and related missiles.
  • Software and technology relating to above in tangible or intangible form.
  1. Goods subject to sanctions