Notice

Notice 301: civil penalties for contraventions of customs law

This notice explains how HMRC calculate and notify customs civil penalties for contraventions of EU and national legal requirements.

Documents

Details

This notice cancels and replaces Notice 301 (April 2018).

Published 5 November 2012
Last updated 25 July 2018 + show all updates
  1. Section 6.1 has been updated to give more information about what to do if you do not agree with a decision given by either HMRC or Border Force.
  2. Section 6.1 has been updated with a change of address for appeal applications.
  3. Postal address to send form C285 changed.
  4. Address at 6.1 has been updated.
  5. Minor amendments including the address for suggestions.
  6. First published.