Penalty notice: deciding the amount of a penalty: considering mitigation
When we have set the amount of a penalty in accordance with CCPG27320, we must then consider whether any mitigation of that penalty is due and, if so, how much.
Where the trader is dealt with by the Large Business (LB) or in Local Compliance, Mid-Size Business (MSB), we must also discuss your decisions on mitigation with the Customer Relationship Manager (CRM) and obtain their agreement. This should be recorded on the Customs Penalty Action Checklist (CPAC).
See CCPG30400 for detailed guidance on mitigation.