CCPG26400 - Warning letter: completing a warning letter

A Compliance officer should only prepare a draft Civil Penalty Warning Letter (CPWL) letter once they have completed the Customs Penalty Action Checklist (CPAC), see CCPG26220. The template is on SEES.

Notes for completion of warning letter

  • Insert the name and address of the trader (Check the Trader details and legal entity for accuracy using appropriate sources such as: CaseFlow or DTR).
  • Ensure the letter is addressed to the appropriate level within the company, see CCPG26240. This should be a senior person within the company, Managing Director or Company Secretary.
  • Insert Caseflow reference.
  • Insert the date of issue.
  • Insert EORI.
  • At Warning Letter ref: insert XXXX whilst at draft completion. PN301 Team will provide this reference once content agreed and can be amended.
  • Insert Case Reference (this is normally Caseflow reference again, or equivalent).
  • Insert the Reason Code. See column 3 of Schedules of Contraventions.
  • Insert the date of issue (this date must match the actual date the notice is sent – and can be changed once the CP Team agree with issue of the letter).
  • Insert the Category of Contravention, see CCPG23100.

Inthe Description of Contravention box

  • Insert the date of the intervention, the period covered, a brief overview of the contravention(s) identified, and the detail of the legislation contravened (this is where you quote the full legislation that has been contravened, in line with the relevant Schedule of Contraventions).
  • From dropdown box select as appropriate - The Customs (Contravention of a Relevant Rule) Regulations 2003, as amended, or The Export (Penalty) Regulations 2003 as amended.
  • Insert the maximum monetary amount applicable to the contravention. This will be either £1,000 or £2,500. See column 3 of Schedules of Contraventions.
  • Insert an appropriate ‘further contraventions’ warning, see CCPG10150.
  • Insert your name, telephone number, and office address.
  • On the second page, in the Details of Contraventions box, fill in the trader details, your name and provide full details of the contraventions identified, any explanation offered by the trader, and the detail of the corrective action the trader needs to take to improve compliance.

NOTE: For companies, when completing the name and address details on your warning letter, on the bottom left hand corner of the address box record the name of the overall Managing Director of the company.

The warning letter itself is only valid if the contravention is correctly identified. If in doubt you can discuss the Reason Code you propose to use and your reasons for issuing a warning letter with your compliance manager. Alternatively you can contact the PN301 Team.