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HMRC internal manual

Temporary Storage and Approved Depositories

Introduction: Customs Civil Penalties (CCP)

Customs Civil Penalties (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 the Customs Civil Penalties guidance Civil Penalties for Contraventions of Customs Law

Also see The Customs (Contravention of a Relevant Rule) Regulations 2003 (SI2003/3113) as amended.