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HMRC internal manual

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

HM Revenue & Customs
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Particular Goods: Goods for military end-use

Under Articles 4.2 and 4.3 of Council Regulation (EC) No 428/2009 goods not listed in Annex 1 will require an export licence if the exporter has been informed that they are or may be intended in their entirety or in part:

For a military end-use and the purchasing country or country of destination is subject to an arms embargo decided by a Common Position or Joint Action adopted by the European Union, or a decision of the Organisation for Security and Co-operation in Europe (OSCE), or imposed by a binding resolution of the Security Council of the United Nations. For the purpose of this control “military end-use” is defined as:

  1. incorporation into military items listed in the military list of Member States;
  2. use of production, test or analytical equipment and components therefore, for the development, production or maintenance of military items listed in (a); and
  3. use of any unfinished products in a plant for the production of military items listed in (a).

for use as parts or components of military items listed in the national military list that have been exported from the territory of the Member State concerned, to any destination, without authorisation or in violation of an authorisation proscribed by national legislation of that Member State.

When goods for a military end-use are presented without a valid licence and BIS have confirmed that they are caught under the end-use control, officers should take action described SGSAROA11000

The EU Regulation and UK Order place exporters under a legal obligation to inform the competent authorities if they are aware that their export may be caught by the WMD or military end-use controls. Failure to do so is a criminal offence under article 34(4) of the Export Control Order 2008 (see section 35.3) punishable by up to two years imprisonment.