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HMRC internal manual

Strategic Goods and Services: Assessment of risk and offence action

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 restoration sum required

Dear Sirs

I refer to a consignment of which was seized as liable to forfeiture under 68(1) of the Customs and Excise Management Act 1979 at on because no valid export licence was produced.

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. After full consideration of all the facts, we have decided to exercise our powers under Section 152(b) of the above-mentioned Act and restore the goods to you on production of a valid export licence and payment of a restoration sum of £ ( pounds).

If you wish to settle this matter in this way you should send payment, made payable to [ ] to [name and address of office to which payment should be made] within 21 days from the date of this letter, quoting the above reference. If payment is not received within the time stated. This offer may be withdrawn and the goods disposed of as [the Commissioners] see fit.

If you do not agree with the decision in this letter, you can ask for a formal Departmental review. Your request should be in writing and set out the reasons that you do not agree with the decision. It should be sent within 45 days of the date of this letter. Please write to:

[name and address of local reviewing officer].

If you are not satisfied with the outcome of this internal review you can then appeal to an independent tribunal. Notice 990 gives further details about your rights and about the appeals procedures.

I must 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