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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 re S.68 offence but retention of sum paid for urgent restoration

Dear Sirs

I refer to a consignment of which was seized by virtue of 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 under section 152(b) of the Customs and Excise Management Act 1979 on payment of the sum of £ [and 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.. We have decided to seek retention of the sum of £ to cover restoration of the seized goods.

I must however warn you that we take a very serious view of this type of offence. You should therefore ensure that the export licensing requirements are fully complied with in future.

Yours faithfully