Summary

Guidance on the civil penalties that can be charged for contravening a relevant rule in respect of the Customs Duty regime.

Contents

Introduction

  1. CCPG10100
    Introduction: contents
  2. CCPG10500
    Glossary

Technical Guidance

  1. CCPG11000
    Customs law and HMRC compliance strategy: contents
  2. CCPG11100
    Persons who must comply with Customs law: contents
  3. CCPG11200
    Establishing a contravention of Customs law
  4. CCPG11300
    Discretion to take penalty action
  5. CCPG11400
    Penalties
  6. CCPG11500
    Right to be heard
  7. CCPG11600
    Time limits for issuing a warning letter or penalty notice
  8. CCPG11700
    Reasonable excuse: contents
  9. CCPG11800
    Mitigation: contents
  10. CCPG11900
    Reviews and appeals against warning letter and penalty decisions
  11. CCPG12000
    Further contraventions after the issue of a warning letter or penalty notice

Operational Guidance

  1. CCPG20000
    Operational overview
  2. CCPG21000
    HMRC roles: contents
  3. CCPG22000
    Classifying the category of contravention: contents
  4. CCPG23000
    Options for addressing a contravention: contents
  5. CCPG24000
    No action necessary
  6. CCPG25000
    Providing education: contents
  7. CCPG26000
    Warning letter: contents
  8. CCPG27000
    Penalty notice: contents
  9. CCPG28000
    Amending or revoking an authorisation: contents
  10. CCPG29000
    Reviews and appeals: contents

Operational Process for Customs and International Trade and Excise Officers

  1. CCPG30000
    Customs and International Trade and Excise officers operational process: contents

Non-Customs and International Trade and Excise Operational Process

  1. CCPG40000
    Non-Customs and International Trade and Excise officers operational process: contents