Richard Tauwhare, MVO MIExCP

This Practice Note explains what happens during a compliance visit (compliance audit) by the Export Control Joint Unit (ECJU). It covers the purpose of ECJU compliance visits (compliance audits), who can be audited by the ECJU and the categories of audits which can be conducted. The Practice Note also offers guidance on what will happen before first time and routine export control audits, what to expect during an export control audit and the follow up to such audits.

This Practice Note explains the circumstances in which an exporter requires an export licence for controlled (or ‘strategic’) goods under the sanctions and export controls regime in the UK, overseen by the Export Control Joint Unit (ECJU). It explains what export controls are, what activities require an export licence, when an item is subject to export controls and explains the types of licence that are available. Finally, the enforcement of export controls is explained.

This Practice Note explains how export control breaches are investigated and prosecuted in the UK. It covers how breaches may be detected, the range of enforcement action available to HM Revenue and Customs (HMRC), the prosecution of export control breaches and the penalties which can be imposed on conviction.

This Practice Note explains what trade sanctions (also known as embargoes) are and to whom they apply. It explains how trade sanctions are administered and what a company should be advised to do to avoid breaching trade sanctions by obtaining export licences. This Practice Note explains how trade sanctions are enforced, what penalties may be imposed for breach (sometimes referred to as sanctions busting) following criminal investigation and conviction under section 68(3) of the Customs and Excise Management Act 1979 as well as what defences are potentially available.