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Breach of Export Control Legislation

What to do if you believe that you may have exported controlled goods without the correct export licence

From time to time exporters may discover that they have exported goods or made an intangible transfer of controlled technology without the correct export licence. It is also possible that during an ECO Compliance Visit the Compliance Officer may identify an irregularity.

It is important that such information is disclosed quickly. Indeed, failing to notify HMRC of a breach of the export licensing system could ultimately lead to a criminal prosecution, depending on the severity of the offence. Should you believe that an irregularity has occurred you should write immediately to:

Her Majesty’s Revenue and Customs
Prohibitions and Restrictions Group
Customs and International
LG/69
100 Parliament Street
London SW1A 2BQ

The information supplied should include a full report of the export (including dates) together with any relevant documentation (such as export documentation, invoices, etc).

HMRC will then consider the matter and contact you directly.

Reporting suspicious customs activity 

Alternatively, if you have seen or are aware of any suspicious export (or import) of goods such as military products - then contact HMRC's free, confidential Customs Hotline.

Other Guidance on Compliance Issues

• Compliance Visits Explained
  Document which demystifies the compliance visit process.

• Compliance Code of Practice
  This document aims to promote effective compliance with export control legislation among exporters. It includes various illustrative case studies, compliance and audit checklists, information on the compliance visits and handling of suspicious enquiries.

• Guidance on suspending or revoking a company's ability to use Open General Licences
  Outlines some of the circumstances in which the Secretary of State may consider suspension or revocation of open general licences for individual exporters has been produced.

Guidance

Detailed information and guidance documents about specific aspects of export control are available in the Licensing Advice and Resources area.

Export Control Organisation

Updated: 29 October 2008