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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: Appeals

Both the refusal to restore seized goods and the terms offered for restoration of seized goods are appealable under the excise and customs appeals system set out in G5-8 (Revenue and Customs appeals). Your decision either to refuse restoration or to offer it on payment of a restoration sum should therefore be made in writing and include the standard paragraph set out in G5-8. Suggested letters are given in SGSAROA14000.

You should ensure that your decision is well documented and that the reason for the decision has been explained to the exporter.

You should alert the Reviewing Officer if the decision is likely to be contested but only after the decision has been issued. You should not test your decisions out on the Reviewing Officer first.