SGSAROA14110 - Pro-forma letters: Assessment of risk and offence action - Pro-forma letters

Letter confirming an offer of urgent restoration of seized goods

Dear Sirs

I refer to a consignment of which was seized as liable to forfeiture under section 68(1) of the Customs and Excise Management Act 1979

at……………………… on……………………… because no valid licence was produced.

In presenting the goods for export without the necessary licence you may have become liable to proceedings under section 68(1) of the Customs and Excise Management Act 1979.

Unfortunately we have not yet received the full report of the matter and cannot therefore decide what action to take. However, we are prepared to exercise our powers under section 152(b) of the Customs and Excise Management Act 1979 and allow urgent restoration of the seized goods to you on the following conditions:

• that you pay a restoration sum of £ (pounds); and
• if you wish to export the goods then you will obtain the appropriate export licence and present it in accordance with normal requirements.

If you wish to accept this offer, which is purely to enable you to regain possession of the seized goods and is without prejudice to any other action which we may wish to take, you should make payment within 21 days of the date of this letter. Please send your payment, made payable to [ ] to [address where payment is to be sent] quoting our reference.

If you do not agree with the decision in this letter, you can ask for a formal Departmental review. Your request should be in writing and set out the reasons that you do not agree with the decision. It should be sent within 45 days of the date of this letter. Please write to: [name and address of the local reviewing officer].

If you are not satisfied with the outcome of this internal review you can then appeal to an independent tribunal. Notice 990 gives further details about your rights and about the appeals procedures.

Yours faithfully