CCPG27290 - Penalty notice: considering whether to issue a penalty notice: seeking advice from the PN301 Team
If you are unsure which CCP Action is appropriate or the case is complex, you should email the PN301 Team for advice. You should send them your Customs Penalty Action Checklist and an explanation of the contravention.
Your case will be allocated to a Civil Penalty Officer (CPO). They will review the information and provide you with advice on the best course of action to encourage compliance.