SGSELSG5020 - Particular Destinations: Countries subject to Arms Embargoes

This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Licensing exemptions do not apply to countries which are subject to arms embargoes, the current list of these countries can be found at https://www.gov.uk/guidance/current-arms-embargoes-and-other-restrictions