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HMRC internal manual

Strategic Goods and Services: Assessment of risk and offence action

Pro-forma letters: Assessment of risk and offence action - Pro-forma letters

Agent

Dear Sirs

I refer to a consignment of being exported by you on behalf of your principals 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. You should therefore ensure that the export licensing requirements are fully complied with in future.

Yours faithfully