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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: The Customs Penalty Action Checklist

You must use the Customs Penalty Action Checklist (CPAC) to decide whether to issue a penalty notice.

The template is on SEES.

There is further guidance at CCPG27230 - CCPG27280 about the questions within the CPAC.