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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 - Category A goods

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 perhaps aware, [details of the goods in question] are ‘category A goods’ 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 and such acts constitute an offence if the person who commits them ‘knows or has reason to believe that’ they may result in the removal of such goods from one third country to another.

The Commissioners accept, however, that you had no reason to believe that your actions would have such consequences and are satisfied that you therefore committed no offence on this occasion.

I am nevertheless to warn you that the Commissioners take such matters very seriously and that they may take a very different view if a similar situation arises in future.

Yours faithfully