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HMRC internal manual

Strategic Goods and Services: Assessment of risk and offence action

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HM Revenue & Customs
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Pro-forma letters: Assessment of risk and offence action - Pro-forma letters

Exporter - No further action

Dear Sirs

I refer to a consignment of which was seized as liable to forfeiture under section 68(1) of the Customs and Excise Management Act 1979 at ………………………..on because no valid export licence was produced. The goods were subsequently restored to you without charge on production of a valid export licence.

In presenting the goods for export without the necessary licence you may have become liable to proceedings under Section 68(1) of the Customs and Excise Management Act 1979. In this instance however, after full consideration of the facts, we have decided to take no further action against you.

I must however warn you that we take a very serious view of this type of offence and that we are unlikely to show similar leniency if you repeat it. You should therefore ensure that the export licensing requirements are fully complied with in future.

Yours faithfully