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Note: This manual is under review following Brexit and is likely to be withdrawn.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).

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