18.
Explanatory notes have been issued to guide exporters on
the exemptions and on the procedures which they should follow.
Exporters wishing to ship foodstuffs or medical products within the first list attached to the Orders may continue to do so under the existing procedures. The goods should be entered
with Customs and Excise in the normal way.
19.
Exporters wishing to ship any other goods to Iran (eg goods
which may qualify under the exemptions for existing contracts) must sign a declaration to Customs that the goods are not pro- hibited under either of the Orders. When the declaration has
been made, the goods may be exported. Exporters are warned that they may be required by the Department of Trade to furnish full documentary evidence to support their declarations. The Department of Trade will require exporters in a proportion of cases to furnish copies of contracts entered into before 30 May 1980 or adequate documentary evidence to satisfy the require- ments for an established course of business dealing. Where it is found on investigation that exporters have made a false declaration they may be prosecuted. The Orders prescribe the penalties for those found guilty of an offence.
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