Updates: Customs Civil Penalties Guidance

2023

2 August 2023 published amendments

2022

31 May 2022 published amendments

Reviews and appeals: new information provided

Brexit Banner message removed and reference to CCP Network updated to PN301 Team

Reviews and appeals: reviews and appeals against warning letter and penalty decisions

Brexit Banner message removed

Amending or revoking an authorisation: example

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Amending or revoking and authorisation: recommending the amendment or revoking of an authorisation

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Penalty notice: Debt management

Brexit Banner message removed. Reference to CITEX CCP Network changed to PN301 team.

Penalty notice: deciding the amount of a penalty: considering mitigation

Brexit Banner message removed. Local Compliance changed to WMBC. CRM changed to CCM.

Penalty notice: deciding the amount of a penalty: setting penalty amounts

Brexit banner message removed and update to guidance

Penalty notice: deciding on the amount of a penalty: introduction

Brexit Banner message removed

Penalty notice: considering whether to issue a penalty notice: seeking advice from the PN301 Team

Brexit Banner message removed and reference to CITEX CCP Network changed to PN301 Team

Penalty notice: considering whether to issue a penalty notice: example of a decision to charge a penalty

Brexit Banner message removed and guidance updated

Penalty notice: considering whether to issue a penalty notice: considering overall whether a penalty is the best way of achieving compliance

Brexit Banner message removed and guidance reviewed and updated

Penalty notice: considering whether to issue a penalty notice: considering reasonable excuse

Brexit Banner message removed

Penalty notice: considering whether to issue a penalty notice: considering any previous action taken

Brexit Banner message removed and guidance reviewed

Penalty notice: considering whether to issue a penalty notice: establishing who is to be penalised

Brexit Banner message removed and guidance reviewed.

Penalty notice: considering whether to issue a penalty notice: checking whether we are within time limits for a penalty

Brexit Banner message removed and guidance updated

Penalty notice: considering whether to issue a penalty notice: The Customs Penalty Action Checklist

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Penalty notice: considering whether to issue a penalty notice: what is a penalty notice

Brexit Banner message removed

Penalty notice: introduction

Brexit Banner message removed and review of guidance completed

Warning letter: Record-keeping and reporting

Brexit Banner message removed

Warning letter: completing a warning letter

Brexit Banner message removed and guidance updated

Warning letter: considering whether to issue a warning letter: example of a decision to use a warning letter

Brexit Banner message removed and review of guidance completed.

Warning letter: considering whether to issue a warning notice: considering reasonable excuse

Brexit Banner message removed

Warning letter: considering whether to issue a warning letter: considering any previous action taken

Brexit Banner message removed and review of guidance completed

Warning letter: considering whether to issue a warning letter: considering the category of contravention

Brexit Banner message removed

Warning letter: considering whether to issue a warning letter: establishing who is to be warned

Brexit Banner message removed and review of guidance completed

Warning letter: considering whether to issue a warning letter: checking whether we are within time limits for a warning letter

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Warning letter: considering whether to issue a warning letter: Customs Penalty Action Checklist

Brexit Banner message removed

Warning letter: considering whether to issue a warning letter: what is a warning letter

Brexit Banner message removed

Warning letter: introduction

Brexit Banner message removed and guidance review completed

Providing education: examples of where to provide education

Brexit Banner message removed and review of guidance completed

Providing education: types of education available

Brexit Banner message removed and review of guidance completed

Customs Civil Penalties Guidance: no action necessary

Brexit Banner message removed and review of guidance completed

Options for addressing a contravention: provide education confirmed by written instruction

Brexit Banner message removed and review of guidance completed

Options for addressing a contravention: amendment or revoking an authorisation

Brexit Banner message removed and review of guidance completed

Options for addressing a contravention: direct to penalty

Brexit Banner message removed and review of guidance completed

Options for addressing a contravention: issue a penalty

Brexit Banner message removed and CITEX civil penalties guidance reviewed.

Options for addressing a contravention: issue a warning letter

Brexit Banner message removed

Options for addressing a contravention: no action necessary

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Options for addressing a contravention: introduction

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Classifying the category of contraventions: failure to produce records or information

Brexit Banner message removed and review of CITEX civil penalties guidance completed

Classifying the category of contraventions: deficiencies in systems, records, security of premises etc

Page archived

Classifying the category of contravention: serious errors

Brexit Banner message removed

Classifying the category of contravention: poor compliance

Brexit Banner message removed and CITEX civil penalty guidance reviewed

Classifying the category of contravention: introduction

Brexit Banner message removed

HMRC roles: role of other teams

Brexit Banner message removed and review of CITEX civil penalties guidance completed

HMRC roles: role of Customer Compliance Manager

Brexit Banner message removed and review of CITEX civil penalties guidance completed

HMRC roles: role of Customs Civil Penalties Officer (CPO)

Brexit Banner message removed and review of CITEX civil penalties guidance

HMRC roles: role of PN301 Team

Brexit Banner message removed and review of CITEX civil penalties guidance

HMRC roles: role of Compliance Officer

Brexit Banner message removed and link to CCPG21500 added

Customs Civil Penalties Guidance: operational overview

Brexit Banner message removed and review of CITEX civil penalties guidance

International Trade officers operational process: penalty notice: issuing a penalty notice: issuing the notice

Review of CITEX civil penalties guidance

International Trade officers operational process: penalty notice: issuing a penalty notice: further guidance for completing a penalty notice

Review of CITEX civil penalties guidance

International Trade officers operational process: penalty notice: issuing a penalty notice: completing a penalty notice (C31)

Review of CITEX civil penalties guidance

International Trade operational process: penalty notice: authorisation of penalties: sending a request for authorisation

Review of CITEX civil penalties guidance

International Trade officers operational process: penalty notice: considering mitigation: is mitigation due

Brexit Banner message removed

International Trade officers operational process: penalty notice: flowchart of action to take

Brexit Banner message removed

International Trade officers operational guidance: penalty notice: action to take once you have arrived at a decision

Brexit Banner message removed

International Trade officers operational process: warning letter: issuing a warning letter

Review of CITEX civil penalties guidance

International Trade officer operational process: warning letter: who an authorising officer might be and what actions they should take

Review of CITEX civil penalties guidance

International Trade officers operational process: warning letter: sending a request for authorisation

Review of CITEX civil penalties guidance

International Trade officers operation process: warning letter: flowchart of action to take

Review of CITEX civil penalties guidance

International Trade officer operational process: warning letter: action to take once you have arrived at a decision

Review of CITEX civil penalties guidance

International Trade officers operational process: introduction

Review of CITEX civil penalties guidance

Non International Trade officer operational process: warning letter: issuing a warning letter

Review of CITEX civil penalties guidance

Non International Trade officers operational process: warning letter: who an authorising officer might be and what actions they should take

Review of CITEX civil penalties guidance

Non International Trade officers operational process: warning letter: sending a request for authorisation

Review of CITEX civil penalties guidance

Non International Trade officers operational process: warning letter: action to take once you have arrived at a decision

Review of CITEX civil penalties guidance

Non International Trade officers operational process: introduction

Review of CITEX civil penalties guidance

Customs Civil Penalties Guidance: further contraventions after the issue of a warning letter or penalty notice

Review of CITEX civil penalties guidance

Customs Civil Penalties Guidance: reviews and appeals against warning letters and penalty decisions

Review of CITEX civil penalties guidance

Mitigation: use of discretion to mitigate

Review of CITEX civil penalties guidance

Mitigation: what is mitigation

Review of CITEX civil penalties guidance

Reasonable excuse: contents

Review of CITEX civil penalties guidance

Customs Civil Penalties Guidance: time limits for issuing a warning letter or penalty notice

Review of CITEX civil penalties guidance

Customs Civil Penalties Guidance: right to be heard

Review of CITEX civil penalties guidance

Customs Civil Penalties Guidance: penalties

Review of CITEX civil penalties guidance

Customs Civil Penalties Guidance: discretion to take penalty action

Review of CITEX civil penalties guidance

Customs Civil Penalties Guidance: establishing a contravention of Customs law

Review of CITEX civil penalties guidance

Persons who must comply with Customs law: Authorised Economic Operators (AEO)

Review of CITEX civil penalties guidance

Persons who must comply with Customs law: Agents

Review of CITEX civil penalties guidance

Persons who must comply with Customs law: Traders

Review of CITEX civil penalties guidance

Customs law and HMRC compliance strategy: HMRC compliance strategy

Review of CITEX civil penalties guidance

Customs law and HMRC compliance strategy: legal provisions that apply to Customs penalties

Review of CITEX civil penalties guidance

Glossary

Review of CITEX civil penalties guidance

Introduction: Example of wording for Civil Penalty Warning Letters and Penalty Notices

Review of CITEX civil penalties guidance

Introduction: overview of Customs Civil Penalties (CCP)

Review of CITEX civil penalties guidance

Introduction: about this guidance

Review of CITEX civil penalties guidance

2021

27 October 2021 published amendments

Reasonable excuse: contents

Links to pages CCPG11710 to CCPG11760 archived

Reasonable excuse: introduction

Archiving reason text added

19 January 2021 published amendments

Customs Civil Penalties Guidance: further contraventions after the issue of a warning letter or penalty notice

Updated wording to include references to education letter and imposing penalties.
Replaced old paragraph with new one on making visits after letter of instruction.
Replaced "Further contravention" paragraph with newer version.

Customs law and HMRC compliance strategy: legal provisions that apply to Customs penalties

Removed plural from tables of contraventions paragraph, removed "EC and" from civil penalty provisions paragraph.

Removed Community Transit and Common Agriculture paragraphs, removed references to Channel islands being EU Customs territory.

2020

28 April 2020 published amendments

Reasonable excuse: what is reasonable excuse

Updated to make definition of reasonable excuse consistent with Compliance Handbook CH71500 which is the approved definition.

2018

14 December 2018 published amendments

2017

7 August 2017 published amendments

2016

6 October 2016 published amendments

Introduction: contents

Removal of example letters - they are now in SEES

Options for addressing a contravention: direct to penalty

update to the guidance to reflect change to the process