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Temporary Export of Technology by Laptop, Relaxation of HM Customs’ Requirement

Guidance on HM Revenue and Customs’ relaxation of the requirement that travellers from the UK should make a special export declaration on the temporary export of controlled technology at the time it is taken abroad, provided it is personally carried on what is known as tangible media, most often a laptop.  This relaxation will only apply if the temporary export of this technology has already been authorised by one of the Export Control Organisation’s export licences.

Where the temporary export of controlled technology is authorised either by an open licence (an Open Individual Export Licence [OIEL], an Open General Export Licence [OGEL] or Community General Export Authorisation [CGEA]), or by a Standard Individual Export Licence (SIEL)  - but only where it is not a specific line item on that licence -  HM Revenue and Customs and Excise (HMRC) have decided to relax the requirement to make an export declaration. This relaxation will only take effect when engineers, technicians and others personally carry it on tangible media, for example a laptop as a ‘tool of trade’. 

Where controlled technology is exported on tangible media (eg a laptop) and it is specifically itemised on a SIEL, a customs declaration will continue to be required unless the export is covered by an ATA.

Passengers taking advantage of this relaxation must be able to provide evidence, to the satisfaction of a Customs officer, on demand, that the export of the technology was authorised by a licence. The easiest way to comply with this is for them to have a copy of the licence with them. 

Background information
A customs declaration is needed for goods exported to a destination outside the European Community.  However, a declaration is not needed for temporary exportations of professional equipment (for example, contractor's plant, film and radio equipment, tools of trade, theatrical effects and scenery, musical instruments and the like) carried by passengers, provided that the goods are not dutiable or restricted. 

The export of technology on tangible media such as laptop computers, disks and paper has long been subject to export control as an export of goods.  However, the introduction of controls on intangible exports has introduced an anomaly whereby licensed technology may be exported electronically without the need for a customs declaration while the same technology exported in tangible form needs to be declared.  HMRC consider this to be an unnecessary burden on business where the technology is hand-carried by a passenger who is in a position to satisfy an officer, if challenged, as to the existence of a licence, and where no Customs endorsement is required on a licence.

NB: It is an offence to export goods or transfer technology in contravention of an export prohibition or restriction.  It is the exporter’s responsibility to ensure that any such export or transfer is authorised by a DTI or Community licence. 

November 2004