To ask the Chancellor of the Exchequer, whether his Department is taking steps to monitor the end destination of vehicle exports to ensure compliance with international sanctions.

HMRC is responsible for the civil and criminal enforcement of export controls and trade sanctions which fall within its customs remit. In addition, for certain trade sanctions outside its customs, HMRC enforces under criminal law on referral from a civil enforcement body.

At UK ports and airports, HMRC in partnership with Border Force carries out targeted risk and intelligence-based checks to ensure traders are compliant with sanction measures and identify breaches.

HMRC takes breaches of sanctions seriously and undertakes a preliminary investigation into all credible allegations of Trade Sanctions offences.

Options for tackling breaches of export controls or sanctions range from the issuing of written warnings, through to compound settlements and, in the most serious cases, referral to the UK Prosecution Authorities for consideration of criminal prosecution.