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HMRC internal manual

Customs Civil Penalties Guidance

From
HM Revenue & Customs
Updated
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CITEX officers operational process: penalty notice: issuing a penalty notice: completing a penalty notice (C31)

THIS GUIDANCE IS FOR CITEX OFFICERS ONLY

You should only prepare a penalty notice once you have completed the CPAC, see CCPG27220.

You should record the following details on the first page of the notice

  • The trader details
  • Senior person within the Company, Company Secretary or Managing Director
  • The Postal Address where the contravention occurred if part of a larger business or the company has various offices. Remember to also send a copy to the principal place of business
  • Their EORI Number
  • Date of Issue
  • CCP Ref No
  • Reason Code
  • Type of Contravention, for example, poor compliance.

Within the Descriptions box record

  • the date of your intervention
  • the period of the contravention
  • a brief overview of the contravention (s) identified and
  • the detail of the legislation contravened (remember to provide the full detail of the legislation as opposed to the abbreviations - for example, Articles 62 and 77 of Council Regulation 2913/92/EEC as opposed to Articles 62 and 77 of the Code). See Appendix 1 for example wording

On the second page fill in

  • the CCP Ref
  • Date of Issue
  • Issuing Officer
  • Company Name
  • Eori Number
  • full detail of the contraventions identified
  • the explanation offered by the trader for these contraventions
  • the recommended corrective steps they need to take to improve compliance.