1. What is a SIEL?
A Standard Individual Export Licence, or SIEL, is a UK export licence used for specified quantities of controlled military or dual-use goods going to a specified destination, consignee and/or end-user.
The UK exporter applies for the SIEL. The overseas end-user or stockist normally completes the EUSU, which the exporter submits with the licence application.
The information in the EUSU should match the information in the exporter's SIEL application. Differences can cause delays.
2. The five questions you need to answer
Think about the export as a journey. The UK Government needs to understand:
- What is being exported?
- Who receives it first?
- Who will use it?
- What will it be used for?
- Will it be incorporated into something else, and if so, who will ultimately use the finished product?
3. Important terms explained
Consignee
The consignee is the first recipient of the goods outside the UK and is normally the importer of record.
The consignee may also be the end-user.
A freight forwarder is not the consignee simply because it transports the goods.
End-user
The end-user is the organisation that uses the exported item, or incorporates or processes it.
Intermediate user
An intermediate user is an organisation that uses the item after incorporation or processing but is not the final known ultimate end-user.
Ultimate end-user
The ultimate end-user is the organisation that ultimately receives and uses the completed item or system.
Stockist
A stockist holds exported goods for future sale or transfer.
If there is no confirmed customer, the stockist completes the stockist declaration in Section 9.
If there is already a confirmed customer, the confirmed customer is the end-user. The stockist is normally the consignee if it receives the goods first.
4. Which sections do I complete?
The current EUSU contains nine sections. The sections you complete depend on what you are doing with the goods.
| Section | What it covers | Scenario 1 | Scenario 2 | Scenario 3 | Scenario 4 |
|---|---|---|---|---|---|
| 1 | UK exporter | Yes | Yes | Yes | Yes |
| 2 | Items | Yes | Yes | Yes | Yes |
| 3 | Consignee | Yes | Yes | Yes | Yes |
| 4 | End-user | Yes | No | Yes | Yes |
| 5 | Intended end-use | Yes | No | Yes | Yes |
| 6 | Intermediate user | No | No | Normally no | Only if applicable |
| 7 | Ultimate end-user | Normally no | No | Normally no | Yes, where applicable |
| 8 | End-user declaration and signature | Yes | No | Yes | Yes |
| 9 | Stockist declaration and signature | No | Yes | No | No |
Important: Section 9 is for a stockist where there are no confirmed orders, or where the future customers are not currently known.
5. Scenario 1, buying for your own use
If the goods are delivered directly to you and you are the importer of record, you are both the consignee and the end-user.
UK exporter → Your organisation
- Consignee: Yes, if you are the first recipient and importer of record.
- End-user: Yes.
- Stockist: No.
Sections to complete
Complete Sections 1, 2, 3, 4, 5 and 8.
Do not complete Sections 6, 7 or 9 unless the facts of the export make one of those sections applicable.
What goes in the consignee section?
Enter the organisation that will first receive the goods outside the UK and act as the importer of record.
Do not automatically enter the name of a freight forwarder. A freight forwarder is not the consignee merely because it handles transport.
6. Scenario 2, stockist with no confirmed order
You are acting as a stockist.
If you receive the goods as the importer of record, you are also the consignee.
The future customer is not yet known.
Sections to complete
Complete Sections 1, 2, 3 and 9.
Do not complete Sections 4, 5, 6, 7 or 8 merely because you intend to sell the goods in the future.
Section 9 is the stockist declaration.
7. Scenario 3, stockist with a confirmed order
This is different from Scenario 2.
The confirmed customer is the end-user.
The stockist is normally the consignee if the stockist receives the goods first.
UK exporter → Stockist → Confirmed customer
Who completes the EUSU?
The confirmed customer completes the EUSU as the end-user.
The stockist is identified as the consignee.
A separate EUSU should be completed for each confirmed order involving a different customer. The UK exporter will normally need a separate SIEL application for each EUSU.
Sections to complete
The confirmed customer completes Sections 1, 2, 3, 4, 5 and 8.
Section 3 identifies the stockist as the consignee.
Section 9 is not completed because there is already a confirmed customer.
8. Scenario 4, component incorporated into a military system
This scenario requires more information because the exported component does not remain as a separate item.
UK exporter → Component installer → Engine → Military vehicle → Ministry of Defence → Military unit
The organisation that receives the exported component and incorporates it into the engine is an end-user for EUSU purposes because it uses or incorporates the exported item.
If another organisation subsequently uses the incorporated product before the final known user, that organisation may be an intermediate user.
The organisation that ultimately receives and uses the completed vehicle may be the ultimate end-user.
Sections to complete
Complete Sections 1, 2, 3, 4, 5, 7 and 8 where the ultimate end-user information is applicable.
Complete Section 6 only where there is a separate intermediate user that meets the Government definition.
Do not automatically select Section 6 simply because the component is installed into another product.
How to describe the end-use
Give a clear description of what happens to the component.
The exported engine component will be installed into a military engine by [organisation]. The completed engine will subsequently be installed into a military vehicle operated by [Ministry of Defence]. The vehicle is intended for military service and deployment by [named military organisation or unit, where applicable].
The wording must reflect the customer's real circumstances. Do not use a generic description if more precise information exists.
What about a battalion or division?
A battalion, division or other military unit does not automatically become the ultimate end-user simply because it will operate the vehicle.
The form should identify the organisation that ultimately receives and uses the completed item.
If a military unit is a subordinate part of the Ministry of Defence, the Ministry of Defence may remain the ultimate end-user. The military unit can be identified in the intended end-use information where relevant.
9. Simple decision guide
-
Will you use the goods yourself?
If yes, you are normally the end-user. Complete the end-user sections. -
Will you hold the goods and sell them later?
If yes, you are a stockist. -
Do you have a confirmed customer already?
If no, use the stockist route and complete Section 9.
If yes, the confirmed customer is the end-user. The stockist is normally the consignee. -
Will you install, incorporate or process the exported
item?
If yes, explain exactly what you will do with it in the end-use information. -
Will another organisation ultimately use the completed
product or system?
If yes, identify the ultimate end-user where applicable. -
Will another organisation use the incorporated item
before it reaches the final known user?
If yes, consider whether that organisation is an intermediate user.
10. Information you should have ready
- Full legal name of your organisation.
- Full overseas address.
- Country.
- Website, where available.
- Contact details.
- Name and position of the authorised signatory.
- Exact description of each item.
- Model, type or part number, where applicable.
- Quantity.
- Intended end-use.
- Whether the item will be incorporated into another product or system.
- Identity of the first recipient and importer of record.
- Identity of the end-user.
- Identity of any known ultimate end-user.
- Identity of any applicable intermediate user.
- Details of the confirmed customer, where a stockist already has an order.
11. Completing the form correctly
Use full names rather than unexplained abbreviations or acronyms.
Provide information wherever it exists.
The EUSU must be completed, signed and dated by a person authorised to sign on behalf of the end-user or stockist.
Digital signatures are accepted.
If the customer cannot provide a company logo, an official company stamp should be provided instead.
If the EUSU is completed in a language other than English, an English translation is required.
The completed EUSU and translation should be submitted as non-editable PDF documents.
The UK exporter must submit the SIEL application within six months of the date the EUSU was signed.
12. SIEL and EUSU are different things
The EUSU does not give permission to export.
The EUSU provides supporting information for the SIEL application.
The UK exporter applies for the SIEL.
ECJU assesses the application and decides whether the licence can be granted.
Controlled goods must not be exported without the appropriate authorisation.
13. Important point about ex-military goods
The fact that a truck or component is second-hand or ex-military does not by itself determine whether a licence is required.
The exporter must establish whether the item is controlled under the UK Strategic Export Control Lists. End-use controls, sanctions, embargoes and other restrictions may also apply.
An item that is not specifically listed can still require an export licence in certain circumstances under end-use controls.
14. Official UK Government sources
GOV.UK, Standard Individual Export Licences, SIELs
GOV.UK, End-user and Stockist Undertaking, EUSU
GOV.UK, Notice to Exporters 2025/20, Updated EUSU and guidance