CCPG26200 - Warning letter: considering whether to issue a warning letter: contents

1. CCPG26210

   What is a warning letter
2. CCPG26220

   Customs Penalty Action Checklist
3. CCPG26230

   Checking whether we are within time limits for a warning letter
4. CCPG26240

   Establishing who is to be warned
5. CCPG26250

   Considering the category of contravention
6. CCPG26260

   Considering any previous action taken
7. CCPG26270

   Considering reasonable excuse
8. CCPG26280

   Considering overall whether a warning letter is the best way of achieving compliance
9. CCPG26290

   Example of decision to use a warning letter