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HMRC internal manual

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

From
HM Revenue & Customs
Updated
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Particular Destinations: Goods being exported under particular regimes:

Temporary Exportations under Carnets

Licensable goods being temporarily exported under ATA carnets must also be covered by a valid export licence.

Exportations from Customs Warehouses

BIS licensable goods being exported from Customs warehouses require a valid export licence even if they were deposited there:

  • for exportation only; or
  • under an import licence endorsed as valid for goods for re-exportation.

Free Zones

Licensable goods exported from a free zone must be covered by a valid export licence.