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HMRC internal manual

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

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HM Revenue & Customs
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Particular Destinations: Channel Islands

The Channel Islands form part of the customs territory of the Community and are treated as part of the UK for Community customs law. Therefore licences are not required for:

  • dual-use goods listed in Annexes I and IV of the Community Regulation;
  • dual-use goods listed in Schedule 3of the Export Control Order 2008 where the control is to any destination not in a Member State.

But licences are required for:

  • military goods;
  • dual-use goods listed in Schedule 3 of the Export Control Order 2008 where the control is to any destination including a Member State;

Isle of Man

Export licences are not needed for any goods consigned to the Isle of Man.