SGSELSG3020 - Control of Licensable Goods: General: System Objectives

Note: This manual is under review following Brexit and is likely to be withdrawn.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

To enforce DBT export and transhipment licensing requirements (including export sanctions and restrictions) with particular reference to the export of military and sensitive goods to sensitive destinations and enforcement of UN and EU sanctions.

The control of traders subject to Local Clearance Procedure (LCP) is exercised inland by Local Compliance International Trade and Large Business Service staff.

Exports from Great Britain to a destination outside the United Kingdom, the licensee must submit a customs declaration prior to export, quoting the number of this licence to the proper officer of HM Revenue and Customs when the listed items are presented to that officer for export or must comply with such alternative arrangements as are agreed with that officer.

Exports from Northern Ireland, for goods on the UK Military List, or dual-use items listed in Annex IV to Council Regulation (EC) No 428/2009, or civilian firearms exported under Directive 91/477/EEC or goods that could be used for torture or capital punishment listed in Regulation (EU) 2019/125, where no pre export customs declaration is required, the licensee must quote the number of this licence to the proper officer of HM Revenue and Customs* at least three working days before the date of the proposed export identifying a location where the listed items will be capable of inspection at any time during those three days, or shall comply with such alternative arrangements as are agreed with an officer of HM Revenue and Customs. * notifications should be sent to it.audit.south.district@hmrc.gov.uk.