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Chapter SGSELSG1030

Cited authorities 2 Cited in Related
Vincent
Published date12 April 2016
Record NumberSGSELSG1030
CourtHM Revenue & Customs
Customs and Excise Management Act (CEMA)

The main legislation enabling HMRC and UKBA 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 for export 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.

Council Regulation (EC) No 428/2009

Council Regulation (EC) No 428/2009 of 27 August 2009 sets up a Community regime restricting the export of dual-use items and technology. The Regulation is directly applicable, attracting the penalties in CEMA section 68.

The Export Control Act 2002

This Act provides the basis for national prohibitions and restrictions on:

  • the export and transhipment of military goods and technology
  • the intangible export of military technology
  • trafficking and...

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