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HMRC internal manual

Import and National Clearance Hub Procedures

From
HM Revenue & Customs
Updated
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Appendices: Appendix H: specimen letter to be used when cases are referred to Law Enforcement (LE)

(referred to in Procedures 22 & 23)

To Date Stamp

Trader…………………………………………………

Entry Number(s) ……………………………………..

Other refs ……………………………………………..

The attached papers were referred to you in accordance with INCHP11440 and INCHP11460 for you to consider whether Law Enforecement (LE) should investigate this case. You will see that we are now in a position to issue a C18 duty demand for £…………. Articles 218 to 221 of the Customs Code provide strict time-limits for the issue of duty demands. It is important that any decision to delay issue can be fully justified on operational grounds,

Please indicate below what action you are taking and return to me within 7 days.

Signed …………………………. Name …………………………………………..

……………………………………………………………………………………………

LE decided not to take this case.

LE may take this case but need not delay issue of the duty demand

The duty demand should not be issued as this may impede our investigation. I accept responsibility for the delay in issuing the demand.

Date Stamp

Signed ………………………………….

Name …………………………………..