Richard Tauwhare Consulting Limited

This Practice Note explains the circumstances in which an exporter requires an export licence for controlled (or ‘strategic’) goods under the sanctions and export controls regime in the UK, overseen by the Export Control Joint Unit (ECJU). It explains what export controls are, what activities require an export licence, when an item is subject to export controls and explains the types of licence that are available. Finally, the enforcement of export controls is explained.

This Practice Note explains how export control breaches are investigated and prosecuted in the UK. It covers how breaches may be detected, the range of enforcement action available to HM Revenue and Customs (HMRC), the prosecution of export control breaches and the penalties which can be imposed on conviction.