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HMRC internal manual

Customs Civil Penalties Guidance

From
HM Revenue & Customs
Updated
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Warning letter: considering whether to issue a warning notice: considering reasonable excuse

The Customs Penalty Action Checklist (CPAC), see CCPG26220, asks the compliance officer to consider reasonable excuse.

If there is a reasonable excuse for the contravention we cannot take CCP action.

Reasonable excuse is discussed in detail at CCPG11700.

If you consider there is a reasonable excuse, you should

  • record a brief overview of the reasonable excuse provided and your decision on the CPAC,
  • make and keep a record of your consideration within your intervention report,
  • explain on the CPAC why you accept the trader’s excuse for the contravention as being reasonable, ,
  • set out the contraventions you have identified and the corrective steps the trader needs to take to improve compliance in the post visit letter.

If you do not consider there is a reasonable excuse, you should

  • record a brief overview of the reasonable excuse provided and your decision on the CPAC,
  • make and keep a record of your consideration within your intervention report
  • draft a warning letter following the guidance, CITEX officers see CCPG30100, Non CITEX CCPG40010.