IPR40700 - IPR Conditions and requirements: Prohibited and restricted goods

IPR does not remove the need to comply with any import or export prohibitions or restrictions, for example:

• if goods are prohibited they cannot be entered to IPR; or
• if goods are restricted, the normal requirements of Community and UK restrictions will still apply.

You should refer to the import prohibitions and restrictions guidance in the C4 series as appropriate, further information is also available in the Tariff Volume 1 Part 3 Section 1.