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HMRC internal manual

Customs Civil Penalties Guidance

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
  • details and calculation of the penalty to be issued see CCPG27320
  • details and calculation of any mitigation given see CCPG30420, CCPG30430, CCPG30440. Ensure the penalty is fair and proportionate, see CCPG11810
  • the date the RTBH was issued CCPG11500
  • details of the trader’s response, if any, to the RTBH CCPG27310
  • details of any further mitigation given CCPG30450
  • the recommended steps they need to improve compliance.