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HMRC internal manual

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

Issuing and presentation of licences: presentation of a licence after the goods have been exported

Where a licence is presented after the goods have been exported, it will not usually be possible to authenticate the attribution because there will be no means of verifying that the goods exported were those shown on the licence. There is therefore no alternative but to exhaust the licence, even if there seems to be still a balance left on it.

Licences are only held electronically on SPIRE, you should write to BIS and advise them of the details of the breach.

Return it to BIS - Licence Reception, Export Control Organisation, 3rd Floor, 1 Victoria Street, LONDON, SW1H 0ET with a covering note explaining what has occurred. You should also consider taking offence action as set out in SGSAROA.