SGSELSG3030 - Control of Licensable Goods: General
Note: This manual is under review following Brexit and is likely to be withdrawn.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.
Anti-smuggling Controls
Our aim is to enforce the export licensing controls with the minimum of disruption to legitimate trade and apply any controls selectively according to assessed risks through the use of intelligence based anti-smuggling checks on passengers and freight (including postal exports) at the frontier.
Exports to countries outside Great Britain, regulatory controls for verification of export declarations and licences may also be applied.
Irregularities
Where you suspect that an attempt is being made to export controlled goods without a licence, refer to the guidance in SGSAROA.