Glossary

In the context of US export controls, BIS is the abbreviation for the US government body Bureau of Industry and Security. The BIS is part of the US Department of Commerce. The Bureau of Industry and Security administers the Export Administration Regulations (EAR) – the US export control law for the export, reexport, and transit (in country) of US products (commodities, software, and technologies) that are subject to the jurisdiction of the US EAR.

It is the BIS’ mission to ensure an effective export control and treaty compliance system and promote continued US strategic technology leadership. In addition, the Bureau of Industry and Security is also tasked with enforcing anti-boycott laws and coordinating with US agencies and other countries on matters around export controls, non-proliferation of weapons of mass destruction, and strategic trade. 

Outside of the Bureau of Industry and Security, other US government agencies regulate more specialized exports such as defense articles and services, which are subject to the authority of the US Department of State’s Directorate of Defense Trade Controls. You can find a list of other agencies involved in US export controls on the BIS website or in Supplement No. 3 to Part 730 of the EAR. 

EAR99, CCL, CCC, ECCN: Expert tips and checklists for export controls under US EAR

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A Border Control Post (BCP) is a place where animals, plants, and their products coming into the UK from the EU and other third countries via seaports or airports are checked. These inspections are carried out to ensure that regulations are complied with and animal, plant, and public health are protected. It is the importer’s/exporter’s responsibility to make sure that their goods come into the country via the appropriate BCP as they are equipped and approved to process different commodities. Typically, the relevant BCP must be notified of the goods’ arrival by the importer. Until the end of June 2021, physical checks on all high-risk live animals and plants will be done at the point of destination or other approved premises. As from July 2021, checks will take place at UK BCPs. To find the BCP relevant for your commodities, refer here.

In the context of US export controls, the abbreviation CCC stands for Commerce Country Chart. The CCC is maintained by the US Department of Commerce’s Bureau of Industry and Security (BIS). The Commerce Country Chart is contained in Supplement No. 1 to Part 738 of the US Export Administration Regulations (EAR). Please review Part 732 of the EAR for additional information on how to use the EAR, including the Commerce Country Chart. 

In combination with a specific ECCN from the Commerce Control List, which contains corresponding information in the "Reasons for Control" section, the Commerce Country Chart helps to decide whether a license is required for shipping an item with that ECCN to a specific destination country.

EAR99, CCL, CCC, ECCN: Expert tips and checklists for export controls under US EAR

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In the context of US export controls, CCL is the abbreviation for the Commerce Control List. The CCL is maintained by the US Department of Commerce’s Bureau of Industry and Security (BIS). The Commerce Control List is contained in Supplement No. 1 to Part 774 of the US Export Administration Regulations (EAR). 

The Commerce Control List includes items (commodities, software, and technologies) that are subject to the EAR.

Items that are listed on the CCL are organized according to alpha-numeric designations called Export Control Classification Numbers (ECCNs). Items subject to the EAR that are not listed on the CCL are designated as EAR99. 

“Subject to the EAR” is a technical term that is defined in §734.2 of the EAR. It describes those items and activities over which BIS exercises regulatory jurisdiction under the EAR.

EAR99, CCL, CCC, ECCN: Expert tips and checklists for export controls under US EAR

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Customs Declaration Service (CDS) is the UK government’s new electronic system for handling customs declaration processes. CDS is replacing the Customs Handling of Import and Export Freight (CHIEF) system, which is closing down on March 31, 2023. 

HMRC is implementing the system transition from CHIEF to CDS in several stages – with final deadlines for import declarations in September 2022 and for export declarations in March 2023. 

You can learn more about it in this article or on the UK government website. 

The seller delivers the goods on board the vessel. The risk of loss of or damage to the goods passes when the goods are on board the vessel. The seller must contract for and pay the costs and freight necessary to bring the goods to the named port of destination.

Customs Handling of Import and Export Freight (CHIEF) is the UK government’s old electronic system to handle customs declaration processes. It has already been replaced by CDS for import declarations and the transition for export declarations is underway. CHIEF supports the National Export System (NES) by providing an electronic gateway for making customs declarations. Companies that wish to import or export to/from the UK should now register for CDS and contact HMRC accordingly. 

The seller delivers the goods on board the vessel. The risk of loss of or damage to the goods passes when the goods are on board the vessel. The seller must also obtain minimum insurance cover against the buyer’s risk of loss of or damage to the goods during the carriage.

CIP means that the seller delivers the goods – and transfers the risk – to the buyer by handing them over to the carrier or another person nominated by the seller at an agreed place. The seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination. It is similar to CPT with the exception that the seller is required to obtain minimum insurance for the goods while in transit. 

CIP requires the seller to declare for export. However, the seller has no obligation to clear the goods for import or transit.

Commodity codes classify goods for import and export. Knowing the correct commodity code for goods is required for filling in declarations and other paperwork. Commodity codes also define the duty and VAT rates you’ll be charged for your goods. Beside that they tell you if you can apply for preferential duty rating, or if your products are subject to any restrictions. The Trade Tariff Tool can be used to find commodity codes. As from January 1, 2021, the UK Global Tariff will apply to imports to the UK.

Community System Providers (CSP’s) operate inventory management systems which are directly connected with hundreds of carriers, transit sheds, and freight forwarders. They record and track the movement of goods within ports and airports. To submit customs declarations in the UK, companies need a badge of the relevant CSP. The data they specify in their declarations is verified with the help of the relevant CSP system and then forwarded to HMRC's electronic customs system. AEB works with the CSP badges from Pentant and MCP. The badge required will depend upon the ports where your goods will be imported. AEB will be happy to coordinate the setup of your Pentant badge. For MCP, you will need to provide your own badge details.

In the context of EU export controls, CFSP stands for the EU’s Common Foreign and Security Policy. In line with the CFSP, the EU applies restrictive measures (sanctions) to implement UN Security Council Resolutions or sanction decision of the EU, or to further the objectives of the CFSP. These objectives include promoting international peace and security, preventing conflicts, defending the principles of international law, and supporting democracy, the rule of law, and human rights. 

The term “CFSP list” is commonly used to refer to the EU’s Consolidated Financial Sanctions Party List. It is the consolidated list of persons, groups, and entities subject to EU financial sanctions. The CFSP list is managed by the EU’s Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA) and regularly updated. This consolidated list of persons, groups, and entities subject to EU financial sanctions (CFSP list) reflects the officially adopted texts of financial sanctions published in the Official Journal of the EU. 

CFSP list and more: Secure sanctions list screening with the AEB software Compliance Screening

Which sanctions lists are available in the AEB software Compliance Screening?

There are certain goods whose export is subject to a system of export licensing requirements. They are called controlled goods and they include:

• military items
• dual-use items (items with both civil and military uses)
• firearms
• items that can be used for torture or capital punishment

There is a limited range of goods that require import licences as their import is controlled. Import licensing requirements can be in place against imports from specific countries or from any country. The full list of goods classified as controlled by the UK Government can be found in the ANNEX C of this document.

CPT means that the seller delivers the goods to the carrier or another person nominated by the seller at an agreed place. The seller must contract for and pay the costs of carriage necessary to bring the goods to the named place of destination. 

CPT requires the seller to declare for export. However, the seller has no obligation to clear the goods for import or transit.

Customs brokers (or customs agents) are specialised in submitting export and import declarations and clearing goods through customs. They offer their services in dealing with customs to companies that do not want or cannot do this themselves. They can either act in the company’s name (direct representative) or for companies’ in their own name (indirect representative).

Customs clearance is the process of moving goods through customs. It will become mandatory for all goods entering or leaving the UK as from January 1, 2021 allowing the customs authorities to monitor the goods that are coming into (imports) or leaving the UK (exports). The payment of duties and correct documentation for the import/export are also part of the customs clearance process.

A customs declaration is an official document in which you specify details about the goods you export from the UK or import into the UK. As from January 1, 2021, you will also need to submit customs declarations for goods you export to (export declaration) or import from (import declaration) EU countries.

When importing goods into the UK after January 1, 2021, the importer will have to pay customs duties as laid out in the new UK Global Tariff. To find out the amount payable, the imported goods need to be classified correctly, their origin must be stated, and the customs value of the goods must be determined. If you are eligible and want to defer the payment of duties, you will need a duty deferment account.

Customs Freight Simplified Procedures (CFSP) is an electronic declaration method that can be used when importing goods from third countries (including EU member states as from January 1, 2021) to the UK. There are two CFSP procedures, Simplified Declaration Procedure (SDP) and Entry in the Declarant’s records, which can be combined. Submitting import declarations with either CFSP procedure consists of two stages starting with a message to customs which provides a minimum amount of data to release the goods. After this simplified declaration, the full fiscal and statistical data must be submitted in a supplementary declaration by a specified deadline. Find out more about CFSP and apply here.

When businesses declare goods for import, they must state the customs value of the goods in the customs declaration. The customs value is also needed to calculate customs duties. Determining the customs value can be challenging. For this reason, the WTO’s agreement on customs valuation, which is applicable to all WTO member states, defines rules for a fair, uniform, and neutral valuation of imported goods. For example, it sets out that the primary basis to determining the customs value is to be “the transaction value, that is the price actually paid or payable for the goods when sold for export to the country of importation“ (Article 1). Further criteria must be taken into account. This agreement will continue to apply to goods imported into the UK after January 1, 2021.

The seller is deemed to have delivered when the goods are placed at the disposal of the buyer on the arriving means of transport and ready for unloading at the named place of destination. Under DAP terms, the seller needs to manage all risks involved in bringing the goods in.

The seller is responsible for delivering the goods to the named place in the country of the buyer and pays all costs in bringing the goods to the destination including import duties and taxes. The seller is not responsible for unloading.

This Incoterm requires that the seller delivers the goods, unloaded, at the named place. The seller covers all the costs of transport (export fees, carriage, unloading from main carrier at destination port and destination port charges) and assumes all risk until arrival at the destination place.

Dual-use items are goods, software and technology that can be used for both civilian and military applications. The term “dual-use goods” is often incorrectly used in the common use of everyday language when actually “dual-use items” are meant. While the term “goods” typically refers to commodities in this context, the term “item” encompasses goods as well as software and technology.

Different export control regimes across the globe control the export, transit, brokering, and technical assistance of dual-use items as part of their mission to contribute to international peace and security and prevent the proliferation of Weapons of Mass Destruction (WMD). 

For this purpose, national and international lists of dual-use goods, software, and technology are issued by governing export control bodies, and companies are required to check such lists carefully in order to comply with any related trade prohibitions and restrictions as well as licensing requirements. 

Non-listed goods, software, and technology may also be subject to controls, prohibitions, and licensing requirements due to possible impact on public security or human rights considerations. In this context, the end-use of such items at the end-user as well as involved countries in the associated trade transaction play a vital role.  

Learn more about legal certainty for shipping dual-use items

Learn more about observing all embargoes with automated embargo checks

Learn more about securely checking critical end-use of your goods

Traders importing goods into the UK must normally pay their full customs duties and import VAT for each consignment at the time of import. In particular for traders importing goods on a regular basis, applying for a duty determent account (DDA) instead may be beneficial. This will allow them to defer paying their charges to the 15th of the next month, which they can then do using a Direct Debit system. Find details about how to apply for a duty deferment account here.

In the context of US export controls, ECCN is the abbreviation for Export Control Classification Number. The ECCN is an alphanumeric designation used in the US list of dual-use items (Commerce Control List or CCL) to classify dual-use items.

An ECCN categorizes items based on their nature and technical parameters. The US Export Control Classification Number serves as important criteria in US export controls to check license requirements for exports and reexports.

The contents listed in the ECCNs are mostly identical to descriptions of items in Annex I of the EU Dual-Use Regulation. The dual-use item control list both in the EU and the US are based on decisions taken by international export control regimes (e.g. Wassenaar Arrangement, etc.).

EAR99, CCL, CCC, ECCN: Expert tips and checklists for export controls under US EAR

Help for compliantly shipping items with ECCN numbers: AEB’s software Export Controls

If you are moving goods into or out of the UK and make a customs declaration, you need an EORI number (Economic Operators Registration and Identification number). From January 1, 2021, only EORI numbers starting with GB will be accepted when trading goods between the UK and non-EU as well as EU countries. A GB EORI number looks like this, for example: GB123456789000. You can validate your existing EORI number here. If you do not have an EORI number or your number isn't a GB EORI, find more information and apply for it here.

The Export Accompanying Document (EAD) is a document based on the data specified in the export declaration. It is required for third-country exports and accompanies the goods to the office of exit where information is received that the goods have left the UK. From the EAD, the Movement Reference Number (MRN) is generated.

An export declaration is an official document in which you specify details about the goods you export. If you are a company based in the UK and export goods on a permanent basis to customers outside the UK, you must complete and submit an electronic export declaration via the National Export System (NES). As from January 1, 2021, this will also apply to goods exported to EU countries.

An export licence is a document issued by the UK government which allows businesses to export certain goods to certain destinations. Businesses need to have a licence or certificate if they want to export the following types of goods from the UK:

• Animals, plants, food, and agricultural products
• Chemicals and waste
• Controlled goods
• Diamonds
• Sanctioned goods

“Ex Works” means that the seller delivers when it places the goods at the disposal of the buyer at the seller’s premises or at another named place (i.e., works, factory, warehouse, etc.). The seller does not need to load the goods on any collecting vehicle, nor does it need to clear the goods for export, where such clearance is applicable.

Tip: EXW is rather suitable for domestic trades where there is no intention to export. It imposes the least set of obligations to the seller. The buyer should use it with care.

The seller delivers when the goods are placed alongside the vessel (e.g., on a quay or a barge) nominated by the buyer at the named port of shipment. The risk of loss of or damage to the goods passes when the goods are alongside the ship, and the buyer takes on responsibility for all costs from that moment onwards.

“Free Carrier” means that the seller delivers the goods to the carrier in one of two ways with varying levels of risk and cost for the buyer and seller. Either it is used when the seller delivers the goods, cleared for export, at a named place which is their own premises., or FCA is used when the seller delivers the goods, cleared for export, at a named place which is not their premises. 

In both instances, the goods can be delivered to a carrier nominated by the buyer, or to another party nominated by the buyer. 

FCA requires the seller to declare for export. However, the seller has no obligation to clear the goods for import or transit.

BAFA is the abbreviation for the Federal Office for Economic Affairs and Export Control in the Federal Republic of Germany. BAFA is a superior federal authority subordinated to the Federal Ministry for Economic Affairs and Energy. The Federal Office of Economics and Export Control also performs tasks for other federal ministries and is based in Eschborn near Frankfurt am Main, Germany.

The broad range of tasks of the BAFA span across the sectors foreign trade, promotion of economic development and of SMEs, energy, and auditor’s oversight. In the relevant context here, BAFA performs important foreign trade tasks in the area of export controls. One of the focal points is checking whether the exports of goods are subject to license requirements and deciding on licensing applications. 

The Federal Office of Economics and Export Control also monitors and implements embargoes and coordinates supra-regional export control bodies, such as, for example, the Chemical Weapons Convention or the Nuclear Suppliers Group. On behalf of the EU, the BAFA is also helping third countries to develop their own export control systems. 

You can find more information and tasks of the BAFA across all areas directly on the website of the Federal Office for Economic Affairs and Export Control. 

Observing foreign trade prohibitions and license requirements efficiently with software from AEB for export controls

The seller delivers the goods on board the vessel nominated by the buyer at the named port of shipment or procures the goods already so delivered. The risk of loss of or damage to the goods passes when the goods are on board the vessel, and the buyer takes on responsibility for all costs from that moment onwards.

Foreign trade law comprises all legal provisions of a country that affect foreign trade. This relates both to the movement of goods and to the movement of services, capital, and payments. Foreign trade laws in the various jurisdictions across the globe typically consider their own security, foreign, economic and trade policy concerns on a national level. 

The area of foreign trade is generally highly dynamic. As a result, constant changes in the global political landscape are leading to adjustments in foreign trade policy and in return also to frequent changes in the foreign trade law of a respective state. Restrictions governed by foreign trade laws are usually reflected in prohibitions and license requirements. 

In the member states of the European Union (EU), foreign trade restrictions are based on both national and EU law. Export control laws restrict the fundamental freedom of foreign trade that applies in the EU with the aim of preventing the proliferation and development of conventional arms and weapons of mass destruction and to protect human rights. 

The EU Dual-Use Regulation, which applies in all member states of the EU, provides the legal framework for dealing with civilian goods, so-called dual-use items. Trading military equipment is regulated at national level of the EU member states.

Efficiently observing foreign trade laws, prohibitions, and license requirements with the AEB software Export Controls

HMRC is the UK’s tax, payments, and customs authority. Among other responsibilities, HMRC facilitates legitimate international trade, protects the UK’s fiscal, economic, social, and physical security before and at the border, and collects UK trade statistics. CHIEF is the computer system used by HMRC to manage customs and related processes.

An import declaration is an official document in which you specify details about the goods you import. If you are a company based in the UK and want to bring goods into the UK, you must complete and submit an electronic import declaration. This needs to be done via HMRC's Customs Declaration Service (CDS). 

Low-risk goods are all types of goods that are not dangerous, hazardous, prohibited, or require export licences of any kind. More specifically, goods that are not included in the following list can be seen as “low-risk goods”: List of goods imported into Great Britain from the EU that are controlled from January 2021

The National Export System (NES) is a computer-based system which enables export declarations to be submitted electronically. The use of the National Export System (NES) is mandatory for businesses. NES operates within CHIEF. 

To get access to NES, businesses need to have:

• An EORI number
• A CHIEF badge role (if using a freight forwarder, businesses do not need to apply)
• Export declarations can be sent via:
• web (requires a Government Gateway user ID and password)
• email (requires a CHIEF-compatible software package (EDIFACT) and an SMTP (standard) email connection)
• XML (requires a CHIEF-compatible software package (EDIFACT), including an XML wrapper, an HTTPS internet connection and a Government Gateway user ID)
• Community Systems Providers

Transit procedures are used when goods are transported within the same customs territory (EU) or between the customs territories of different contracting parties (Common Transit). Using the Common Transit procedure means that customs clearance formalities that are applicable at import are temporarily suspended at the point of entry into the customs territory. Duties, taxes, and commercial policy measures are only applied when the goods reach their destination.

The New Computerised Transit System (NCTS) has replaced the paper-based procedure with an exchange of electronic messages. Within the context of NCTS, the external Union transit procedure (T1) is particularly relevant for UK traders as it applies mainly to the movement of non-Union goods. Since the UK is no longer part of the European Union and Customs Union, goods traded from the UK are now most likely to fall under this category.

Learn more about how to use the NCTS (UK.gov).

NCTS is available from the AEB “Basic” price plan. Additional setup costs apply. NCTS is not available with the Easy Mode in the “Starter” price plan.

In the context of US export controls, the abbreviation OFAC stands for US Office of Foreign Assets Control. The OFAC is a US government body that forms part of the US Department of the Treasury. The US Office of Foreign Assets Control administers and enforces economic and trade sanctions based on US foreign policy and national security goals. Restrictive measures issued by the OFAC target foreign countries and regimes, terrorists, international narcotics traffickers, those engaged in activities related to the proliferation of weapons of mass destruction, and any other threats to the national security, foreign policy, or economy of the US.

The Office of Foreign Assets Control administers different sanctions programs. OFAC sanctions can be either comprehensive or selective, using the blocking of assets, indirect or direct bans on provisions, as well as other trade restrictions to accomplish foreign policy and national security goals. It is to note that the OFAC does not maintain a specific list of countries that US persons cannot do business with because the different US sanctions programs vary in scope. Some are broad-based and oriented geographically and others are targeted (i.e. counter-terrorism, counter-narcotics) and focus on specific individuals and entities. 

OFAC sanctions programs may encompass broad prohibitions at the country level as well as targeted financial sanctions against individuals. OFAC sanctions lists include the Specially Designated Nationals List and the Consolidated non-SDN Sanctions List. 

Screening business partners against global sanctions lists with Compliance Screening software from AEB

OFAC sanctions lists and many more: All available lists in the AEB software Compliance Screening

Goods derived in some form from animals are referred to as products of animal origin (POAO). POAO include certain live animals for human consumption, foodstuffs such as meat, milk, and eggs, and further by-products. When importing POAO from third countries, which will include EU countries as from January 2021, you must generally notify the competent Border Control Post (BCP) at the port or airport ahead of the arrival of your goods. For imports from EU countries, the requirement for pre-notification and health documentation for POAO will apply as from April 2021.

ROW refers to UK transports to and from countries that are not EU member states. When exporting to and importing from EU member states, the RoRo transport type is used for most transports. RoRo transports are not possible for exporting to and importing from the rest of the world. Customs formalities for ROW are more complex.

RoRo implies a specific type of transport. For the UK, RoRo relates to any kind of transport from the UK to the mainland EU (or the other way round), which is either done by ferry (east coast, Dover,…) or via the Euro Tunnel (by train). Furthermore, RoRo may relate to goods transported on trucks (with a driver) or unaccompanied trailers (without a driver). The customs clearance location is most likely to be located near a port. In the UK, not all customs clearance locations can be used for the RoRo use case; only the ones listed on the following page: Roll on Roll off location codes.

The transition period (also called implementation period) started on February 1, 2020 and will end on December 31, 2020. During the transition period, the United Kingdom is not a Member State of the European Union anymore, however, it is still part of the EU customs union and single market. This means that many things will stay the same as before until the end of the transition period. During the transition period negotiations take place between the UK and the EU to determine their future relationship, for example regarding a free trade agreement.

As from January 1, 2021, the UK Global Tariff will apply to all goods imported to the UK unless an exception applies. It will replace the EU’s Comment External Tariff which applies until December 31, 2020.

• UK tariffs from 1 January 2021
• Check UK trade tariffs from January 1, 2021

In the context of US export controls, the abbreviation US EAR refers to the US Export Administration Regulations. The US EAR are a set of regulations that can be found in the US Code of Federal Regulations (CFR) – namely within Title 15 CFR § 730-774. These Export Administration Regulations are administered by the US Commerce Department’s Bureau of Industry and Security (BIS). 

The US EAR govern the export, reexport, and transfer (in-country) of dual-use items (commodities, software, and technology). §734.3(b) of the EAR defines which items or activities do not fall under the jurisdiction of the Export Administration Regulations. 

US EAR-regulated items are either listed on the Commerce Control List and have an ECCN due to their technical characteristics or they can be classified as EAR99. 

EAR99, CCL, CCC, ECCN: Expert tips and checklists for export controls under US EAR

Covering all jurisdictions efficiently with Export Controls software from AEB

In the context of US export controls, US ITAR stands for the US International Traffic in Arms Regulations. These International Traffic in Arms Regulations are primarily administered by the Department of State’s Directorate of Defense Trade Controls (DDTC). The ITAR are a set of US regulations on the export and import of defense-related articles and services. The International Traffic in Arms Regulations implement the US Arms Export Control Act (AECA) and can be found in the US Code of Federal Regulations (CFR) – in Title 22 CFR § 120-130. 

Items subject to control under the International Traffic in Arms Regulations are listed on the US Munitions List (USML) and include articles, services, and related technical data. The ITAR also include a specific section for space-related products, services, and technologies.

All manufacturers, exporters, and distributors of defense articles, related technical data, and defense services as defined by the ITAR are required to register with the DDTC. Anyone intending to export or temporarily import a defense article must obtain prior approval of the DDTCC unless they qualify for an exemption in line with the US ITAR. 

Shipping controlled items securely and compliantly with Export Controls software from AEB

In the context of US export controls, the abbreviation USML stands for United States Munitions List. The USML is found in the US Code of Federal Regulations (CFR) in Title 22 CFR § 121 and is administered by the Department of State’s Directorate of Defense Trade Controls (DDTC). Amendments of the United States Munitions List are published in the Federal Register.

The USML lists articles, services, and related technical data that are designated as defense articles or defense services in line with sections 38 and 47(7) of the Arms Export Control Act (AECA). Categories of the United States Munitions List are organized by alphanumerical paragraphs and subparagraphs that usually start by enumerating or otherwise describing end-items, followed by major systems and equipment; parts, components, accessories, and attachments; and technical data and defense services directly related to the defense articles of each USML category.

It is to note that if articles are not controlled on the USML, they may be subject to control by another US government regulatory agency – such as the US Commerce Department’s Bureau of Industry and Security (BIS), which administers the Export Administration Regulations (EAR).

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In the context of export controls, WA is the abbreviation for “Wassenaar Arrangement”. It is the short name for the Wassenaar Arrangement on Export Controls for Conventional Arms and Dual-Use Goods and Technologies and stands for the control of international trade in strategically important dual-use goods and weapons.

It is one of four multilateral export control regimes (MECR) and has 42 participating states around the world (status July 2020). The WA was established on July 12, 1996, in Wassenaar, the Netherlands. 

The WA was established to contribute to regional and international security and stability. With this goal, the WA is by promoting transparency and greater responsibility in transfers of conventional arms and dual-use goods and technologies. Measures under the Wassenaar Arrangement aim to ensure that transfers of such items do not contribute to the development or enhancement of military capabilities (directly or indirectly).

Complying with export restrictions and shipping goods efficiently with the Export Controls software from AEB

Goods and services consumed in the UK are subject to VAT. When businesses export goods (including to EU countries after January 1, 2021) and therefore the goods are “consumed” outside the UK, the VAT can be zero-rated if certain conditions are fulfilled. These conditions are as follows: 

• Businesses must hold evidence to prove that they are entitled to zero rating. 
• Businesses must adhere to defined time limits in which the goods must be physically exported from the UK. 
• Businesses must obtain evidence of export within defined time limits to support zero rating. 
• For more detailed information on the conditions and how to apply zero VAT rate, refer to VAT Notice 703.