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HMRC internal manual

Import and National Clearance Hub Procedures

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HM Revenue & Customs
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General: Customs Civil Penalties: Civil Penalties for Contravention of a Customs Law

Customs Civil Penalty (CCP) (regulatory) provisions came into force in December 2003 and cover all EU and UK Customs law except TIR and ATA Carnets, Prohibitions and Restrictions, Smuggled goods and Trade with the Channel Islands. They have replaced the criminal sanction of compound penalties, and the issue of a penalty does not imply dishonesty of the part of the trader.

The main objective of Customs Civil Penalties (CCPs) is to encourage trader compliance with customs law and procedures.

For more information see Customs Civil Penalties Guidance (CCPG).