Chapter SGSELSG5010
| Published date | 12 April 2016 |
| Record Number | SGSELSG5010 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The Channel Islands form part of the customs territory of the Community and are treated as part of the UK for Community customs law. Therefore licences are not required for:
- dual-use goods listed in Annexes I and IV of the Community Regulation;
- dual-use goods listed in Schedule 3of the Export Control Order 2008 where the control is to any destination not in a Member State.
But licences are required for:
- military goods;
- dual-use goods listed in Schedule 3...
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