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HMRC internal manual

Customs Civil Penalties Guidance

Warning letter: considering whether to issue a warning letter: considering any previous action taken

When completing the Customs Penalty Action Checklist (CPAC), it is important that the compliance officer considers the trader’s

  • level of experience (for example, is this their first intervention?) and
  • compliance history (for example, have they previously received education and advice).

This is important because

  • if we have not taken any previous action as it is the first time a trader has encountered this process, then providing education may be more appropriate than issuing a Civil Penalty Warning Letter (CPWL),
  • if the previous action was more than two years ago we will treat this as a new contravention or
  • if we have already issued a CPWL about a broadly similar contravention within the last two years then we should issue a penalty, rather than considering a further warning letter.

To check the traders CCP history, review previous intervention reports to establish whether any non-compliance issues were found. To check CCP history, open attached link in google and follow instructions(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Once we have checked for previous action, then - dependent on what has been done previously-  we may either

  • complete and issue CPWL, CITEX officers see CCPG30100, Non CITEX CCPG40010 or
  • complete a penalty notice and issue it.