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HMRC internal manual

Customs Civil Penalties Guidance

CITEX officers operational process: introduction

This chapter sets out the process which CITEX officers should follow in order to take Customs Civil Penalty action. However, in all cases where a monetary error is identified, officers must first consider if there is any reason to suspect conduct involving dishonesty.

Where evasion is suspected, Criminal Investigation and Civil Evasion Penalty (CEP) action must be ruled out before considering Customs Civil Penalty (CCP) action. You should refer to the PN300 Operational Framework for guidance on this process.

Once you have ruled out any evasion you should follow the guidance below.

For detailed guidance on