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HMRC internal manual

Strategic Goods and Services - BIS Export Licensing and Sanctions - General

HM Revenue & Customs
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Issuing and presentation of licences: requests to release goods without presentation of a licence

There have been a number of instances where BIS have ruled that a specific licence was required but then either they or the MOD have requested that we release the goods without presentation of a valid licence. They do not have the authority to request this and you should not release the goods unless the request is made by BIS in writing because the law states that the licence must be in writing; a written request should be accepted as a valid licence. You should not release the goods until you have taken any offence action as set out in SGSAROA.