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HMRC internal manual

Strategic Goods and Services: Assessment of risk and offence action

Assessment of risk and offence action - Pro-forma letters

Exporter or Agent: Goods detained and not seized

Dear Sirs

I refer to a consignment of which was detained at on because no valid export licence was produced, and which was subsequently released for exportation 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. 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