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HMRC internal manual

Strategic Goods and Services: Assessment of risk and offence action

Action to be taken once you have ruling goods are licensable


You should offer restoration whenever possible. However you must contact FIS Customs A/B or Customs Enforcement Policy Teams 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 and the restoration sum determined as follows:Top of pageRestoration - Stage 1 - Nature of error/Irregularity Unwitting error of a minor nature or the exporter possessed a valid licence and made all reasonable attempts to present it but failed or the exporter made all reasonable checks but a breach still occurred0 pointsThe exporter exercised reasonable care but failed to do all that could be expected (eg Presentation of an incorrect licence when a correct licence is held)1 pointThe exporter’s judgement was not unreasonable but inadequate checks were made.2 pointsLittle or no effort was made to consider licensing (eg the goods are significantly in excess of the licensed quantity).3 pointsEvident carelessness by the exporter5 pointsA second or subsequent similar error by the exporter.7 pointsDeliberate/fraudulent evasion of the prohibition/restriction.10 pointsNote: A score of zero at this stage indicates that the goods should be restored at no cost and that Stages 2 and 3 should be ignored.