CCPG22300 - Classifying the category of contravention: serious errors
What is a serious error
A serious error is a contravention
- resulting in the non-payment of significant amounts of Customs duty and import VAT (see table below)
- where goods have been removed from Customs Control.
In the case of | It is regarded as a serious error where the amount of duty exceeds |
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Incorrect declarations, or a failure to provide declarations required by an authorisation.\nUnauthorised incorrect use of Customs Procedure & Economic Impact (CPEI), for example incorrect drawback claims, etc | £10,000\nWhere a series of identical errors is discovered, perhaps through interrogation of spreadsheets, it is the total that should be used to determine whether the matter is serious. |
Declarations delayed so that payment falls in a later period. (This may occur with Customs Freight Simplified Procedure (CFSP) or Inward Processing (IP) diversions). | £25,000 |
Errors which have detrimental effect on the physical control of the goods. | No monetary limit applies for this type of serious error |
How might we address a serious error
We may consider going direct to penalty, see CCPG23550.
If we decide not to go direct to penalty we may