SGSELSG3090 - 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 DBT and advise them of the details of the breach. You should also consider taking offence action as set out in SGSAROA.