Dual use products are those that while made for a civilian purpose can also be used for military purposes. Many Chartered Accountants will work in these sectors or provide services to them. It is the exporters duty to correctly classify their goods but they may discuss such matters with their professional advisors and auditors.
In 2008 the Department of Enterprise, Trade and Innovation updated national legislation covering the requirement to obtain export licences for such goods. The legislation can be downloaded from:http://www.entemp.ie/trade/export/control_exports_act_2008.pdf
Further information and details of where you can get assistance is in the attached letter from the Department of Enterprise, Trade and Innovation.