This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Civil Penalties Guidance

Warning letter: considering whether to issue a warning letter: considering overall whether a warning letter is the best way of achieving compliance

Compliance officers must satisfy themselves that when they have found a contravention, issuing a Civil Penalty Warning Letter (CPWL) is the best way to achieve compliance in future.

This includes considering

  • the circumstances of the contravention
  • the trader’s previous compliance history
  • whether education and advice may be sufficient to improve compliance
  • whether the matter is of such seriousness that it is appropriate to go direct to penalty
  • whether, given the nature of the contraventions, other sanctions should be considered, such as the amendment or revocation of their authorisation.

All decisions must be recorded on the Customs Penalty Action Checklist (CPAC) and authorised by a manager.