SGSAROA1020 - Foreward: Law and Regulations
Note: This manual is under review following Brexit and is likely to be withdrawn.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.
Customs and Excise Management Act
The main legislation enabling HMRC and UKBF to enforce controls on goods subject to export prohibitions and restrictions is Section 68 of CEMA which provides that if goods are exported, shipped as stores or brought to any place in the UK for the purpose of being exported or shipped as stores and the exportation is or would be contrary to any prohibition or restriction for the time being in force, the goods shall be liable to forfeiture (so can be seized under CEMA s139) and the exporter or agent shall be guilty of an offence. Section 68(2) of CEMA provides the power of arrest for export offences of any person knowingly concerned in the exportation.
An offence will have been committed if the goods have been brought to a place of export (or for export, transit or transhipment) and either there is no valid licence for the goods or there is a valid licence and one of the conditions of the licence has not been complied with.
Export Licensing Legislation
See SGSELSG1030
Trafficking and Brokering Legislation
See SGSELSPC4070