Warning letter: introduction
In most cases we will not issue a penalty notice without first sending the trader a warning letter.
A Compliance officer must complete a Customs Penalty Action Checklist (CPAC), see CCPG26220, to decide whether or not to issue a warning letter.
Where you have done this but remain uncertain about whether it is appropriate to issue a warning letter, seek advice from the CITEX CCP Network.
Your next action will depend on the decision you have reached and the Reason Code for the contravention.
If you decide to issue a warning letter, you must follow the guidance at CCPG26400 which explains how the letter should be completed.
All decisions, whether to issue a warning letter or not, must be agreed by an authorising officer on the CPAC. More information about this can be found in the operational process guidance chapters, CCPG30000 and CCPG40000.
Where the trader has a Customer Relationship Manager (CRM) we must also get their approval before issuing a warning letter.
Whether we decide to issue a warning letter or not, we must retain a copy of the CPAC. If we do issue a warning letter, it could be subject to the statutory appeal and review procedure. This record must contain enough detail to substantiate the decision.
Traders have a right of appeal and review against a warning letter.
For more detailed guidance about
- the role of the CITEX CCP Network, see CCPG21300
- the role of a CRM, see CCPG21500
- what a warning letter should contain, see CCPG26210
- points to consider in completing the CPAC, see CCPG26230 - CCPG26290
- possible decisions and next actions, CITEX officers see CCPG30110; Non CITEX CCPG40010
- completing a warning letter, see CCPG26400
- authorisation, CITEX officers see CCPG30130; Non CITEX CCPG40300
- issuing a warning letter, CITEX officers see CCPG30150; Non CITEX CCPG40500
- record-keeping, see CCPG29000
- reviews and appeals, see ARTG3000.