UK publishes notice to exporters on recent HMRC criminal enforcement

23 February 2026

The UK has published NTE 2026/03 to alert UK exporters to the recent conviction of a UK person who unlawfully exported thermal imaging rifle sights to Hong Kong. Steven Gates was convicted of fraudulently evading a prohibition or restriction on the export of goods contrary to s68 of the Customs and Excise Management Act and knowingly making an untrue declaration to HMRC contrary to s167 of the same act.

HMRC said the UK operates strict export controls and a partial arms embargo on China and Hong Kong and that it has increased enforcement with 51 criminal investigations in 2024 to 2025, up from 5 in 2021 to 2022. It reminded exporters of its voluntary disclosure process for unlicensed exports of strategic or sanctioned goods.

See our UK enforcement page for details of HMRC enforcement procedures.