CCPG10150 - Introduction: Example of wording for Civil Penalty Warning Letters and Penalty Notices

Examples of wording for Civil Penalty Warning Letters and Civil Penalty Notices

Note: If errors/contraventions identified exceed 3 years prior to date of issue of CP/CPWL then clarification of time period CP/CPWL refers to must be noted; it cannot exceed 3 years prior to date of issue for either.

Reason Code 051 - Failure to declare the correct particulars

Reason Code 230 - Failure to Produce

Reason Code 051 - Failure to declare the correct particulars

Address the letter to named senior person e.g. Managing Director

As part of an International Trade Assurance check on the 29 March 2021, I examined information and records in relation to your company’s Imports covering the period from July 2021 to January 2022.

My examination of your records identified that your company had failed to declare the correct particulars on your Import Customs Declarations. These errors/contraventions related to (insert brief summary of errors).

Details of contravention: - You should include:

  • full details of the errors/contraventions,
  • the number of each type of error/contravention
  • the explanation provided by the trader, if one was given
  • the detail of the remedial action that needs to be taken to improve Compliance

This is a contrvention of (ensure the correct legislation is quoted).

Up to 31 December 2020: Articles 162 and163 of EU Regulation 952/2013 and section 167(3) of the Customs and Excise Management Act 1979.

From 01 January 2021: Section 6(4)(a) of the Taxation (Cross-border Trade) Act 2018.

Then, for CPWL (suggested wording):

Please be advised that your company will be liable to further Customs Civil Penalty action and may be liable to the issue of a financial Penalty subject to the maximum of £2,500.00 per contravention, if within the next two years broadly similar contravention(s) are repeated.

Or, for Civil Penalty; include all the above listed under Details of contravention and -

  • ensure the RTBH letter date is recorded
  • if mitigation has been offered explain percentage of mitigation offered, the reason and the value mitigated from and to.

Reason Code 230 - Failure to Produce

You have failed to respond by the specified deadline, to requests and further reminders to provide information, documentation and records in relation to your International Trade compliance check.

YOU MUST NOW PRODUCE THE DOCUMENTS, INFORMATION REQUESTED ON OR BEFORE (insert date).

NOTE. This is the only CPWL where the RTBH paragraph is included in the CPWL 1st page, see CCPG11500 - the relevant paragraph is copied below.

If there is a reasonable explanation or further information or evidence you wish to provide, by way of an explanation as to why, you are unable to comply with this request for the provision of records, documents and or information, then please send this to me by (insert date 30 days from the date of letter). If I have not heard from you by then, I will conclude that you have no additional information you wish me to consider, and in the event of you failing to produce the information requested, I will progress Customs Civil Penalty action accordingly.

Details of contravention: - You should include:

  • date/s contact made and by method i.e. telephone, letter, visit etc
  • dates trader agreed to present records by (if relevant)
  • (or refer to) schedule of requested documents and import/export numbers
  • new deadline date
  • the explanation provided by the trader, if any have been given already

This is a contravention of (insert correct legislation).

Up to 31 December 2020 - Article 15 of EU Regulation 952/2013 and Section 23 of the Finance Act 1994.

From 1 January 2021 - Section 23 of the Finance Act 1994.

Then, for CPWL (suggested wording):

Please be advised that your company will be liable to further Customs Civil Penalty action and may be liable

to the issue of a financial Penalty subject to the maximum of £1,000.00 per contravention if in the future, your company again fails to produce information and documentation as requested by HMRC and by the specified deadline.