Export Control SIEL End-User Undertaking Assistant

When completing the End User document, it is important to understand the difference between the Consignee, an End User, an Intermediate User and an Ultimate End User.

These terms describe what happens to the goods after they leave the UK and help establish who will receive, use, process or ultimately receive the goods.

Consignee

The consignee is the person, company or organisation that receives the goods being exported from the UK.

The consignee may be the end user, but this is not always the case. For example, a distributor, agent or stockist may receive the goods before they are supplied to the end user.

The consignee is therefore identified by the point at which the goods are delivered from the UK. The end user is identified by what happens to the goods after they are received.

End User

The end user is the organisation that will use the exported goods, or incorporate them into another product or system.

For example, you export a controlled vehicle or component to a company in France. The French company uses that vehicle or installs that component into equipment that it manufactures and uses.

The French company is the end user.

Intermediate User

An intermediate user is an organisation further along the supply chain that uses, processes or incorporates the exported goods, but then passes the resulting goods on to another organisation.

For example:

ABC Components Ltd receives your component and incorporates it into a larger assembly. It then supplies that assembly to XYZ Defence Ltd.

ABC Components Ltd may therefore be an intermediate user.

There can be more than one intermediate user in a supply chain.

Ultimate End User

The ultimate end user is the organisation at the end of the supply chain that ultimately receives the final item.

The item received by the ultimate end user may no longer be the same item that was originally exported from the UK. The exported goods may have been installed, incorporated or processed into another product.

For example:

If the original component is incorporated into equipment that is eventually supplied to the French Ministry of Defence, the French Ministry of Defence may be the ultimate end user.

These terms can overlap

The end user and ultimate end user are not always different organisations.

For example:

French Defence Ltd receives the goods, incorporates them into its own equipment and then uses the finished equipment itself.

In this situation, French Defence Ltd can be both the end user and the ultimate end user.

Stockist with No Confirmed Orders

A UK exporter is supplying a vehicle or component to a stockist overseas. The stockist has not yet received a confirmed order from a specific customer and therefore cannot identify the ultimate end user at the time the EUU is completed.

Example Scenario

A UK company exports a replacement engine component to ABC Defence Supplies Ltd in Germany. ABC Defence Supplies Ltd is a stockist and has no confirmed customer order for the component.

Section	Information to enter
Section 1. Exporter	Complete with the UK exporter's company details and contact information.
Section 2. Items	Complete with details of the vehicle, equipment, parts or other controlled goods being exported.
Section 3. Consignee	Complete with the overseas stockist's full company name, address and contact details.
Section 4. End User	Do not complete with a specific end user because the stockist has no confirmed order.
Section 5. Intended End Use	Explain that the goods will be held in stock for onward sale to customers and, where appropriate, describe the intended market or customer type.
Section 6. Incorporation / Intermediate Users	Complete where applicable. If there are no intermediate users, indicate this as required by the form.
Section 7. Ultimate End User	Do not complete because no ultimate end user has been identified.
Section 8. End User Declaration	Not applicable where the stockist has no confirmed order.
Section 9. Stockist Declaration	Complete. The stockist should confirm that the goods will be held as stock and that no specific end user or confirmed order exists at the time of the declaration.

Example Details

UK exporter	UK Exporter Ltd
Consignee	ABC Defence Supplies Ltd, Germany
Goods	Replacement engine component, including the relevant part number and description.
End user	Not identified.
Intended end use	Goods will be held in stock by the consignee for onward sale to customers requiring replacement components.
Ultimate end user	Not identified.
Stockist declaration	Completed by the authorised representative of ABC Defence Supplies Ltd.

Key point: The stockist is the consignee, but is not being declared as the ultimate end user. Where there is no confirmed order, the specific customer or ultimate end user cannot yet be identified.

Stockist with Confirmed Orders

A UK exporter is supplying goods to an overseas stockist who has received a confirmed order from a specific customer. The ultimate end user can therefore be identified when the EUU is completed.

Example Scenario

A UK company exports a replacement engine component to ABC Defence Supplies Ltd in Germany. ABC Defence Supplies Ltd is a stockist and has received a confirmed order from XYZ Defence Services GmbH for the component. XYZ Defence Services GmbH is therefore the identified ultimate end user.

Section	Information to enter
Section 1. Exporter	Complete with the UK exporter's company details and contact information.
Section 2. Items	Complete with details of the vehicle, equipment, parts or other controlled goods being exported.
Section 3. Consignee	Complete with the overseas stockist's full company name, address and contact details.
Section 4. End User	Complete with the identified ultimate end user's full company name, address and contact details.
Section 5. Intended End Use	Complete with a clear description of how the goods will be used by the identified ultimate end user.
Section 6. Incorporation / Intermediate Users	Complete where applicable. If the goods will not be incorporated into another product and there are no intermediate users, indicate this as required by the form.
Section 7. Ultimate End User	Complete with the details of the identified ultimate end user and the confirmed order, where requested.
Section 8. End User Declaration	Complete. The identified ultimate end user should complete and sign the declaration as required.
Section 9. Stockist Declaration	Complete where the stockist is required to provide its own declaration in addition to the identified end user's declaration.

Example Details

UK exporter	UK Exporter Ltd
Consignee	ABC Defence Supplies Ltd, Germany
Confirmed customer	XYZ Defence Services GmbH, Germany
Goods	Replacement engine component, including the relevant part number and description.
End user	XYZ Defence Services GmbH, Germany.
Intended end use	The component will be installed in and used as a replacement component for equipment operated by XYZ Defence Services GmbH.
Ultimate end user	XYZ Defence Services GmbH, Germany.
End user declaration	Completed and signed by an authorised representative of XYZ Defence Services GmbH.
Stockist declaration	Completed by an authorised representative of ABC Defence Supplies Ltd.

Key point: The stockist remains the consignee, but because a confirmed order exists, the ultimate end user can be identified. The EUU should therefore contain the details of the confirmed ultimate end user and the relevant declarations and signatures.

The key point

When completing the End User document, provide enough information to identify the organisations involved in the supply chain and explain what will happen to the exported goods.

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Which sections should be completed?

The sections that need to be completed depend on whether the goods are being exported directly to the end user, or to a stockist and whether that stockist has a confirmed order for the goods.

Section	End User	Stockist No confirmed orders	Stockist Confirmed order
Sections 1 to 8	Complete as applicable	Complete as applicable	Complete as applicable
Section 9	Do not complete	Complete	Do not complete

How the three situations work

1. End User

The goods are exported to the organisation that will use them, or will incorporate them into another product.

XYZ Defence Ltd is the end user and completes the EUSU. Section 9 is not completed.

The same principle applies where the exported item is a component. For example, the UK exporter sends a controlled vehicle component to XYZ Defence Ltd, which incorporates the component into a military vehicle. XYZ Defence Ltd is the end user because it incorporates or processes the exported item.

2. Stockist with no confirmed orders

The goods are exported to a stockist that will hold them as stock for future resale, but there are no confirmed orders and the future customers are not currently known.

ABC Trading Ltd is the stockist and completes the EUSU. Section 9 must be completed because the goods are being exported to a stockist with no confirmed order.

The same applies to a component. For example, ABC Trading Ltd receives a controlled vehicle component and holds it as stock for future resale. There is no confirmed order and no specific customer is currently known. Section 9 must be completed.

3. Stockist with a confirmed order

The goods are exported to a stockist, but the stockist already has a confirmed order from a specific customer.

In this situation, XYZ Defence Ltd is the end user. ABC Trading Ltd is the consignee. XYZ Defence Ltd must complete the EUSU itself. Section 9 is not completed.

For a component, the same principle applies. For example, ABC Trading Ltd receives a controlled vehicle component from the UK against a confirmed order from XYZ Defence Ltd. XYZ Defence Ltd will incorporate the component into a military vehicle. XYZ Defence Ltd is the end user and must complete the EUSU. ABC Trading Ltd is the consignee.

Quick reference

Scenario	Who completes the EUSU?	Who is the consignee?	Section 9?
End User	The end user	Usually the end user, if they receive the goods directly	No
Stockist with no confirmed orders	The stockist	The stockist	Yes
Stockist with confirmed order	The confirmed customer, as the end user	The stockist	No

Important: For a stockist with a confirmed order, the confirmed customer is not simply an additional party identified by the stockist. GOV.UK specifically states that the customer is the end user and must complete the EUSU themselves. The stockist must be listed as the consignee. A separate EUSU and SIEL application is required for each confirmed order involving a different customer.

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Examples: Which sections should be completed?

The following examples show which sections of the EUSU should be completed for different types of export. The examples cover complete products, such as a cargo truck, and components that will be incorporated into another product.

A consignee is the initial recipient of the goods outside the UK. The consignee can be different from the end user. An end user is the entity that uses, incorporates or processes the exported items. A stockist is a retailer that resells the goods in their existing state.

Examples

1. Cargo truck or parts supplied directly to the end user

The overseas customer purchases the goods for its own use and is also the consignee. There is no separate consignee, stockist or intermediary.

Section 8 must be completed.

If the exported item is a complete cargo truck, ABC Defence Forces receives and operates the truck.

If the exported item is a component, ABC Defence Forces may incorporate the component into one of its own vehicles or use it as a replacement part. It remains the end user because it uses or incorporates the exported item itself.

2. Cargo truck or parts supplied to an end user through a third-party consignee

The overseas end user is known and will use the goods itself, but the goods are initially delivered to a separate consignee or agent.

Section 8 must be completed by ABC Defence Forces.

ABC Logistics Ltd is the consignee because it is the initial recipient of the goods outside the UK. It is not the end user. The fact that the goods pass through a consignee does not change who completes the end-user undertaking.

If the goods are parts, ABC Defence Forces remains the end user if it incorporates or uses those parts itself.

3. Cargo truck or parts supplied to a stockist with no confirmed orders

The overseas company receives the goods as stock for future resale. It has no confirmed orders and does not currently know who will purchase the goods.

Section 9 must be completed by ABC Trading Ltd.

Section 8 is not completed because there is no confirmed end user. ECJU states that Section 9 is specifically for exports to stockists where there are no confirmed orders, or where the goods will be resold to customers who are not currently known.

This applies equally to a complete cargo truck and to components being held by the stockist for future resale.

4. Cargo truck or parts supplied to a stockist with a confirmed order

The stockist receives the goods, but already has a confirmed order from a specific customer.

Section 8 must be completed by XYZ Defence Ltd.

ABC Trading Ltd is the consignee and stockist. XYZ Defence Ltd is the end user because it is the confirmed customer that will use the goods. Section 9 must not be completed.

The current ECJU guidance specifically states that, for a stockist with confirmed orders, the customer is the end user and must complete the EUSU themselves. The stockist must be listed as the consignee.

5. Parts incorporated into a product for a known ultimate end user

The exported parts are not used by the company receiving them in their original form. The company incorporates or processes them into another product, which is then supplied to a known ultimate end user.

Section 8 must be completed by XYZ Engine Ltd.

XYZ Engine Ltd is the end user for the exported engine parts because it incorporates the exported items into another product. The Ministry of Defence is the ultimate end user if it receives and uses the completed engines or vehicles.

If a particular military division or combat unit is already known as the organisation that will ultimately use the completed vehicles, that organisation should also be identified as part of the ultimate end-user information and the export journey should be described clearly in the application.

The company incorporating the parts should not be described as a stockist merely because the completed product is subsequently supplied to another organisation. ECJU defines an intermediate user as an entity that uses the items after incorporation or processing but is not the final known ultimate end user. Intermediate users should be identified as third parties on the licence application.

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Last updated 10/08/2026