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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: Prosecution and Compounding

If you consider that prosecution under CEMA section 68(1) a compounding offer may be appropriate in addition to the restoration offer, report the matter to Strategic Exports and Sanctions Team. Such cases would be where the goods involved were not on any OGEL/OIEL, the export was to a sensitive destination or there have been previous export licensing irregularities.