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HMRC internal manual

Strategic Goods and Services: Assessment of risk and offence action

HM Revenue & Customs
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Action to be taken once you have ruling goods are licensable


You should offer restoration whenever possible. However you must contact Criminal Investigation or Strategic Export and Sanctions Team to confirm restoration is appropriate before hand. where goods are rated LR end, make it a condition of the restoration that the goods will not be exported in future without the necessary licence having been presented. Where there is evidence to suggest that restoring the goods would result in the exporter’s attempting to evade the controls for a second time, you should refuse to restore the goods.

The decision to offer restoration of the goods should be made at the same level as seizure (This content has been withheld because of exemptions in the Freedom of Information Act 2000)