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HMRC internal manual

Strategic Goods and Services: Assessment of risk and offence action

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Assessment of Risk and offence action - Standard notice of seizure

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Under section 139(6) of the Customs and Excise Management Act 1979 and paragraph 1 of Schedule 3 thereto, the Commissioners for Her Majesty’s Revenue and Customs hereby give you notice that certain goods, namely:

presented for export/transhipment* to on have been seized on the grounds that they were brought to a place in the United Kingdom namely for export/transhipment* in contravention of the

[For seizures of military and explosive-related goods, and those dual-use goods subject to national control, including those in transit]

*prohibition imposed by the Export Control Act 2008, , and are liable to forfeiture under section 68 of the Customs and Excise Management Act 1979.

[For seizures of dual-use goods covered by annex 1 to the Council Regulation (Annex IV in the case of transfers to other member states) and goods where the exporter has previously been advised by the authorities of end-use concerns under Article 4.1 of the Council Regulation]

*restriction imposed by Council Regulation (EC) No. 428/2009 and are liable to forfeiture under section 68 of the Customs and Excise Management Act 1979.

[For seizures under sanctions refer to the specific sanctions legislation. This should be in the EAN but contact the profile holder if not.]

If you claim that the goods are not liable to forfeiture, you must within one month from the date of this notice of seizure give written notice of your claim in accordance with paragraph 3 of Schedule 3 to the Customs and Management Act 1979. If you make such a claim within that time, legal proceedings will be taken for the condemnation of the goods. These are civil proceedings which you should attend to explain to the court why you feel the goods should not be condemned as forfeit. You may be legally represented at these proceedings if you wish. It will be a matter for the Court to decide whether or not the goods should be condemned and forfeiture confirmed. If no such claim is made, the goods will be deemed to have been duty condemned as forfeit.

You may not want to contest the legality of the seizure but still wish to regain possession of the goods. The Commissioners may exercise their powers under section 152(b) of the Customs and Excise Management Act 1979 to return goods which have been lawfully seized. An application for the return of the goods should be sent in writing within one month of the date of this notice to the following address [insert appropriate address]. You will be advised whether the goods can be returned and if so the sum required for their release.

Office of Her Majesty’s Revenue and Customs *Delete as applicable