Under EU export control regulations, items such as goods, software, and technology that can be used for both civilian and military are called dual-use goods which can contribute to the proliferation of weapons of mass destruction and are subject to export restrictions. The European Union has developed numerous regulations to govern the export, transfer, brokering, and transit of dual-use products in order to prevent the spread of weapons of mass destruction. This report will present what companies should do in the case of exporting dual-use goods, what is internal compliance program (ICP) and its core elements. During the analysis of core elements of ICP, a framework will be developed and proposed along with some practical examples for some core elements.