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HMRC internal manual

Customs Civil Penalties Guidance

Classifying the category of contravention: introduction

Customs law imposes a wide range of obligations on those moving goods into, out of and moving through the EU.

When you identify a contravention of those obligations you should consider which of the following categories that contravention falls into:

  • poor compliance, see CCPG22200 
  • serious errors, see CCPG22300 
  • deficiencies in systems, records, security of premises etc, see CCPG22400, and
  • failure to produce records or information, see CCPG22500.

The link for each of the categories above will show a page that explains what the category means and what action we might take to address a contravention that falls into that category.

For more detailed operational guidance on those actions, see CCPG24000 - CCPG28000.