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HMRC internal manual

Customs Civil Penalties Guidance

Warning letter: considering whether to issue a warning letter: considering the category of contravention

In order to decide whether CCP action is appropriate the compliance officer must complete the Customs Penalty Action Checklist (CPAC). This checklist allows you to establish whether CCP action is the best course to take, with a view to improving compliance.

Having identified

  • that there has been a contravention of Customs law, and
  • the relevant legislation and
  • the Reason Code

you need to decide which category your contravention falls into.

The categories are

  • poor compliance
  • serious errors
  • deficiencies in systems, records, security of premises etc.
  • failure to produce records or information.

These are described at CCPG23100.

Understanding the category of contravention helps you decide what action you should take. The pages in CCPG23000 give guidance on how to treat a contravention in each category.