SGSAROA7050 - Action to be taken once you have ruling goods are licensable: Prosecution and Compounding
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If you consider that prosecution under CEMA section 68(1) applies, a compounding offer may be appropriate in addition to the restoration offer, report the matter to Customs Enforcement Policy 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.