27. Application for import certificate

An application for an import certificate in respect of any goods which are subject to foreign export control and which are to be imported must —

be made by the importer of the goods, whether or not the importer is the end‑user; and

be accompanied by —

all of the following information:

the quantity and value, and a description, of the goods, including the HS Code of the goods;

the name and address of the end‑user of the goods; and

a declaration by the foreign exporter of the goods that the goods are subject to the foreign export control of the foreign country from which the goods are to be imported.