CCPG22200 - Classifying the category of contravention: poor compliance

What is poor compliance

Examples of poor compliance include

  • a track record of failure to make declarations on time
  • the persistent inaccurate completion of declarations
  • inappropriate use of the terms Private or Unregistered
  • use of inappropriate Customs Procedure Codes (CPCs) to effect clearance of goods
  • non-arrival of goods for export.

We do not generally consider isolated errors which are not typical of a trader’s approach to compliance as poor compliance, for example, typographical errors or miscalculations. However, each instance depends on its own circumstances.

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How might we address poor compliance

The options for addressing a contravention are set out in CCPG23000.

It is not automatically the case that we issue a warning letter or a penalty for a contravention or contraventions that show poor compliance. We must consider whether, with a view to improving compliance, it is more appropriate to provide education and written instruction, see CCPG23650, or to take other action such as recommending that a trader’s authorisation be amended or revoked.

We must take into account the

  • circumstances,
  • number of declarations,
  • value of any under-declarations, or
  • statutory procedure which has been breached.

In some cases it may be appropriate to issue a warning letter for a first contravention. In other cases it may be appropriate to issue a civil penalty without a warning letter having been previously issued, see CCPG22300. If in doubt, seek advice about the circumstances of the contravention from the PN301 Team.

Where

  • taking no action may be appropriate, because the circumstances do not amount to poor compliance, follow the guidance at CCPG24000,
  • providing education may be appropriate, follow the guidance at CCPG25000,
  • issuing a warning letter may be appropriate, follow the guidance at CCPG26000,
  • issuing a penalty may be appropriate, follow the guidance at CCPG27000,
  • recommending that a trader’s authorisation be amended or revoked is appropriate follow the guidance at CCPG28000.