Summary

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC. Risk assessment and offence action about the control of export and transhipment of goods that require licences issued by the Department for Business and Trade (DBT).

Contents

  1. SGSELSG-0000
    Data Protection Act
  2. SGSAROA1000
    Forward: contents
  3. SGSAROA2000
    Assessment of risk and priorities: contents
  4. SGSAROA3000
    Notes about examination of goods
  5. SGSAROA4000
    Contacting DBT ECJU for licensability rulings
  6. SGSAROA5000
    Statement of respective areas of responsibility between Technical Assessment Unit and HMRC: contents
  7. SGSAROA6000
    Offences: contents
  8. SGSAROA7000
    Action to be taken once you have a ruling that goods are licensable: contents
  9. SGSAROA8000
    Assessment of risk and offence action - Irregularities discovered during ECJU compliance visits
  10. SGSAROA9000
    Assessment of risk and offence action - Statement of respective areas of responsibility between Compliance Unit and HM Revenue and Customs
  11. SGSAROA10000
    Assessment of risk and offence action - Cases to be reported to CEP
  12. SGSAROA11000
    Assessment of risk and offence action - Goods subject to control by end-use
  13. SGSAROA12000
    Assessment of risk and offence action - CENTAUR
  14. SGSAROA13000
    Assessment of risk and offence action - Standard notice of seizure
  15. SGSAROA14000
    Pro-forma letters: contents