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Note: This manual is under review following Brexit and is likely to be withdrawn.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 ÌìÃÀÓ°Ôº from HMRC.

Licensing exemptions do not apply to countries which are subject to arms embargoes, the current list of these countries can be found at /guidance/current-arms-embargoes-and-other-restrictions