(1) The export of luxury goods to Syria is prohibited.

(2) A person must not directly or indirectly supply or deliver luxury goods from a third country to a place in Syria.

(3) A person must not directly or indirectly make luxury goods available to a person connected with Syria.

(4) Paragraphs (1) to (3) are subject to Part 7 (Exceptions and licences).

(5) A person who contravenes a prohibition in paragraphs (2) or (3) commits an offence, but -

(a) it is a defence for a person charged with the offence of contravening paragraph (2) to show that the person did not know and had no reasonable cause to suspect that the goods were destined (or ultimately destined) for Syria;

(b) it is a defence for a person charged with the offence of contravening paragraph (3) ("P") to show that P did not know and had no reasonable cause to suspect that the person was connected with Syria.

(6) In this regulation, "third country" means a country that is not the United Kingdom, the Isle of Man or Syria.