Customs Civil Penalties Guidance

Introduction

1. CCPG10100

   Introduction: contents
2. CCPG10500

   Glossary

Technical Guidance

1. CCPG11000

   Customs law and HMRC compliance strategy: contents
2. CCPG11100

   Persons who must comply with Customs law: contents
3. CCPG11200

   Establishing a contravention of Customs law
4. CCPG11300

   Discretion to take penalty action
5. CCPG11400

   Penalties
6. CCPG11500

   Right to be heard
7. CCPG11600

   Time limits for issuing a warning letter or penalty notice
8. CCPG11700

   Reasonable excuse: contents
9. CCPG11800

   Mitigation: contents
10. CCPG11900

    Reviews and appeals against warning letter and penalty decisions
11. CCPG12000

    Further contraventions after the issue of a warning letter or penalty notice

Operational Guidance

1. CCPG20000

   Operational overview
2. CCPG21000

   HMRC roles: contents
3. CCPG22000

   Classifying the category of contravention: contents
4. CCPG23000

   Options for addressing a contravention: contents
5. CCPG24000

   No action necessary
6. CCPG25000

   Providing education: contents
7. CCPG26000

   Warning letter: contents
8. CCPG27000

   Penalty notice: contents
9. CCPG28000

   Amending or revoking an authorisation: contents
10. CCPG29000

    Reviews and appeals: contents

Operational Process for Customs and International Trade and Excise Officers

1. CCPG30000

   Customs and International Trade and Excise officers operational process: contents

Non-Customs and International Trade and Excise Operational Process

1. CCPG40000

   Non-Customs and International Trade and Excise officers operational process: contents
2. CCPG50000

   Penalty notice: contents