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HMRC internal manual

Strategic Goods and Services: Assessment of risk and offence action

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

Traffic and Brokering Embargoed Destination

Dears Sirs

I refer to your letter of [date], in which you informed us that you recently [provided insurance services] [details of relevant act] in connection with a supply of [details of the goods in question] from [name of country] to [name of country]. As you are evidently aware, [details of the goods in question] are subject to trade controls and [name of destination] is an embargoed destination within the meaning of the Export Control Order 2008. It is the Commissioners’ view that the [provision of insurance in such circumstances] [details of relevant act] is ‘an act calculated to promote the supply or delivery’ of the goods in question to [name of destination] and therefore an offence under the Order.

In this instance however, after full consideration of all the facts, the Commissioners have decided to take no further action against you.

I am nevertheless to warn you that the Commissioners take a very serious view of this type of offence and that similar leniency is unlikely to be shown in the event of any repetition of it. You should therefore make sure that you comply with the Order in future.

Yours faithfully