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HMRC internal manual

Customs Civil Penalties Guidance

HM Revenue & Customs
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Penalty notice: considering whether to issue a penalty notice: what is a penalty notice

A Customs Civil penalty (CCP) notice tells the person who has contravened customs law

  • the date the contravention was identified, the detail of the contravention(s) the date the contravention occurred, the category of contravention (for example, poor compliance, serious error) and the amount of the penalty.
  • that should broadly similar contraventions occur within a 2 year period we may issue a further penalty notice.
  • the specific detail of the corrective steps that we expect them to take so that they comply with the requirements of the law in future.

After 2 years from the date of the penalty notice, its effect as a warning lapses. So if they make a broadly similar contravention after this time, we consider that contravention and our approach to it without reference to the earlier CCP action.