CCPG26220 - Warning letter: considering whether to issue a warning letter: Customs Penalty Action Checklist

You must complete a Customs Penalty Action Checklist (CPAC) to consider whether a Civil Penalty Warning Letter (CPWL) is the appropriate course of action.

The template is on SEES.

There is further guidance at CCPG26230 - CCPG26290 about the questions within the CPAC.