SGSELSG5040 - Particular Destinations: Delivery Verification Certificates (DVCs)
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
The COCOM agreement has been discontinued and replaced with the ‘Wassenaar Arrangement’. As yet no system of delivery verification has been agreed upon. We therefore no longer issue Delivery Verification Certificates.