CCPG23550 - Options for addressing a contravention: direct to penalty

Normally you would issue a warning letter for a contravention before issuing a penalty. However, you can go direct to a penalty where:

• the contravention amounts to one or more serious errors, or
• the customer does not comply with written instructions we have given them, provided the instruction is relevant to the error
• they breach the conditions of an authorisation we have given them causing a serious detrimental effect on revenue or physical control of goods
• goods are removed from Customs Control at either point of import or export without the goods having been cleared or given permission to progress causing a detrimental effect on revenue control or physical control of the goods potentially creating a safety or security issue.
• For operational guidance on penalty notices, see CCPG27000.

You must complete a Customs Penalty Action Checklist (CPAC) for any decision you make about a contravention. Your decision must agreed by your manager.