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HMRC internal manual

Customs Civil Penalties Guidance

HMRC roles: role of Customs Civil Penalties Officer (CPO)

The CPO role includes advising compliance officers involved in complex Customs Civil Penalties (CCP) cases.

For cases coming from outside CITEX, the CPO role also includes

  • reviewing draft Customs Penalty Warning Letters (CPWLs) referred to them, obtaining a reference number and returning the CPWL to the officer for issuing, see CCPG40010
  • liaising with the Customer Relationship Manager (CRM), see CCPG30310, if there is one, for the trader where the need for CCP action has been identified,
  • deciding the amount of a penalty, see CCPG27300,
  • considering whether any mitigation of the penalty is appropriate, see CCPG30400,
  • issuing the penalty notice, see CCPG30600
  • recording actions taken and the reasons for them