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Customs Civil Penalties Guidance
Publication Date:
2024
Publisher:
Bloomsbury Professional
Copyright:
2024 Crown
Customs Civil Penalties Guidance
Customs Civil Penalties Guidance
Last update
: 28th November 2024
GO
Contents
Contents
Expand All
Collapse All
Close section
Introduction
Close section
CCPG10100: Introduction: contents
CCPG10110: About this guidance
CCPG10120: Overview of Customs Civil Penalties (CCP)
CCPG10150: Examples of wording for Civil Penalty Warning Letters and Civil Penalty Notices
CCPG10500: Glossary
Close section
Technical Guidance
Close section
CCPG11000: Customs law and HMRC compliance strategy: contents
CCPG11010: Legal provisions that apply to Customs penalties
CCPG11020: HMRC compliance strategy
Close section
CCPG11100: Persons who must comply with Customs law: contents
CCPG11110: Traders
CCPG11120: Agents
CCPG11130: Authorised Economic Operators (AEO)
CCPG11200: Establishing a contravention of Customs law
CCPG11300: Discretion to take penalty action
CCPG11400: Penalties
CCPG11500: Right to be heard
CCPG11600: Time limits for issuing a warning letter or penalty notice
CCPG11700: Reasonable excuse: contents
Close section
CCPG11800: Mitigation: contents
CCPG11810: What is mitigation
CCPG11820: Use of discretion to mitigate
CCPG11900: Reviews and appeals against warning letter and penalty decisions
CCPG12000: Further contraventions after the issue of a warning letter or penalty notice
Close section
Operational Guidance
CCPG20000: Operational overview
Close section
CCPG21000: HMRC roles: contents
CCPG21100: Role of Compliance Officer
CCPG21300: Role of Customs Civil Penalty (CCP) Network
CCPG21400: Role of Customs Civil Penalties Officer (CPO)
CCPG21500: Role of Customer Compliance Manager
CCPG21600: Role of other teams
Close section
CCPG22000: Classifying the category of contravention: contents
CCPG22100: Introduction
CCPG22200: Poor compliance
CCPG22300: Serious errors
CCPG22400: Deficiencies in systems, records, security of premises etc
CCPG22500: Failure to produce records or information
Close section
CCPG23000: Options for addressing a contravention: contents
CCPG23100: Introduction
CCPG23200: No action necessary
CCPG23400: Issue a warning letter
CCPG23500: Issue a penalty
CCPG23550: Direct to penalty
CCPG23600: Amendment or revoking an authorisation
CCPG23650: Provide education confirmed by written instruction
CCPG24000: No action necessary
Close section
CCPG25000: Providing education: contents
CCPG25100: Types of education available
CCPG25200: Examples of where to provide education
Close section
CCPG26000: Warning letter: contents
CCPG26100: Introduction
CCPG26200: Considering whether to issue a warning letter
CCPG26400: Completing a warning letter
CCPG26700: Record-keeping and reporting
Close section
CCPG27000: Penalty notice: contents
CCPG27100: Introduction
CCPG27200: Considering whether to issue a penalty notice
CCPG27300: Deciding the amount of a penalty
CCPG27700: Debt management
Close section
CCPG28000: Amending or revoking an authorisation: contents
CCPG28100: Recommending the amendment or revoking of an authorisation
CCPG28200: Example
Close section
CCPG29000: Reviews and appeals: contents
CCPG29010: Reviews and appeals against warning letter and penalty decisions
CCPG29020: New information provided
Close section
Operational Process for CITEX Officers
Close section
CCPG30000: Customs and International Trade and Excise officers operational process: contents
CCPG30010: Introduction
Close section
CCPG30100: Warning letter: contents
CCPG30110: Action to take once you have arrived at a decision
CCPG30120: Flowchart of actions to take
CCPG30130: Sending a request for authorisation
CCPG30140: Who an Authorising Officer might be and what actions they should take
CCPG30150: Issuing a warning letter
Close section
CCPG30300: Penalty Notice: contents
CCPG30310: Action to take once you have arrived at a decision
CCPG30320: Flowchart of actions to take
CCPG30400: Considering mitigation: contents
CCPG30500: Authorisation of penalties: contents
CCPG30600: Issuing the notice: contents
Close section
Non-CITEX Operational Process
Close section
CCPG40000: Non-Customs and International Trade and Excise officers operational process: contents
CCPG40001: Introduction
Close section
CCPG40010: Warning letter: contents
CCPG40100: Action to take once you have arrived at a decision
CCPG40200: Flowchart of action to take
CCPG40300: Sending a request for authorisation
CCPG40400: Who an authorising officer might be and what actions they should take
CCPG40500: Issuing a warning letter
Close section
CCPG50000: Penalty notice: contents
CCPG50100: Action to take once you have arrived at a decision
CCPG50200: Flowchart of actions to take
Close section
CCPG50000: Penalty notice: contents
CCPG50100: Action to take once you have arrived at a decision
CCPG50200: Flowchart of actions to take
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18.97.9.172