Updates: Customs Civil Penalties Guidance
2024
Updated link to ARTG3000
2023
amend 'must' to 'should' with regards to time limits for issuing CPWL
amend 'must' to 'should' with regards to time limits for issuing CPWL
2022
Introduction: about this guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Introduction: overview of Customs Civil Penalties (CCP)
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Introduction: Example of wording for Civil Penalty Warning Letters and Penalty Notices
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Customs law and HMRC compliance strategy: legal provisions that apply to Customs penalties
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Customs law and HMRC compliance strategy: HMRC compliance strategy
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Persons who must comply with Customs law: Traders
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Persons who must comply with Customs law: Agents
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Persons who must comply with Customs law: Authorised Economic Operators (AEO)
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Customs Civil Penalties Guidance: establishing a contravention of Customs law
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Customs Civil Penalties Guidance: discretion to take penalty action
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Customs Civil Penalties Guidance: penalties
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Customs Civil Penalties Guidance: right to be heard
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Customs Civil Penalties Guidance: time limits for issuing a warning letter or penalty notice
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Mitigation: what is mitigation
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Mitigation: use of discretion to mitigate
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Customs Civil Penalties Guidance: reviews and appeals against warning letters and penalty decisions
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Non International Trade officers operational process: introduction
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Non International Trade officer operational process: warning letter: issuing a warning letter
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
International Trade officers operational process: introduction
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
International Trade officers operation process: warning letter: flowchart of action to take
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
International Trade officers operational process: warning letter: issuing a warning letter
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Brexit Banner message removed
Brexit Banner message removed
International Trade officers operational process: penalty notice: flowchart of action to take
Brexit Banner message removed
Brexit Banner message removed
Brexit Banner message removed
Brexit Banner message removed
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Review of CITEX civil penalties guidance
Customs Civil Penalties Guidance: operational overview
Brexit Banner message removed and review of CITEX civil penalties guidance
Brexit Banner message removed and review of CITEX civil penalties guidance
HMRC roles: role of Compliance Officer
Brexit Banner message removed and link to CCPG21500 added
Brexit Banner message removed and link to CCPG21500 added
HMRC roles: role of PN301 Team
Brexit Banner message removed and review of CITEX civil penalties guidance
Brexit Banner message removed and review of CITEX civil penalties guidance
HMRC roles: role of Customs Civil Penalties Officer (CPO)
Brexit Banner message removed and review of CITEX civil penalties guidance
Brexit Banner message removed and review of CITEX civil penalties guidance
HMRC roles: role of Customer Compliance Manager
Brexit Banner message removed and review of CITEX civil penalties guidance completed
Brexit Banner message removed and review of CITEX civil penalties guidance completed
HMRC roles: role of other teams
Brexit Banner message removed and review of CITEX civil penalties guidance completed
Brexit Banner message removed and review of CITEX civil penalties guidance completed
Classifying the category of contravention: introduction
Brexit Banner message removed
Brexit Banner message removed
Classifying the category of contravention: poor compliance
Brexit Banner message removed and CITEX civil penalty guidance reviewed
Brexit Banner message removed and CITEX civil penalty guidance reviewed
Classifying the category of contravention: serious errors
Brexit Banner message removed
Brexit Banner message removed
Page archived
Page archived
Classifying the category of contraventions: failure to produce records or information
Brexit Banner message removed and review of CITEX civil penalties guidance completed
Brexit Banner message removed and review of CITEX civil penalties guidance completed
Options for addressing a contravention: introduction
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Brexit Banner message removed
Options for addressing a contravention: no action necessary
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Brexit Banner message removed
Options for addressing a contravention: issue a warning letter
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Brexit Banner message removed
Options for addressing a contravention: issue a penalty
Brexit Banner message removed and CITEX civil penalties guidance reviewed.
Brexit Banner message removed and CITEX civil penalties guidance reviewed.
Options for addressing a contravention: direct to penalty
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed and review of guidance completed
Options for addressing a contravention: amendment or revoking an authorisation
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed and review of guidance completed
Options for addressing a contravention: provide education confirmed by written instruction
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed and review of guidance completed
Customs Civil Penalties Guidance: no action necessary
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed and review of guidance completed
Providing education: types of education available
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed and review of guidance completed
Providing education: examples of where to provide education
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed and guidance review completed
Brexit Banner message removed and guidance review completed
Warning letter: considering whether to issue a warning letter: what is a warning letter
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Brexit Banner message removed
Warning letter: considering whether to issue a warning letter: Customs Penalty Action Checklist
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Brexit Banner message removed
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Brexit Banner message removed
Warning letter: considering whether to issue a warning letter: establishing who is to be warned
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed
Brexit Banner message removed
Warning letter: considering whether to issue a warning letter: considering any previous action taken
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed and review of guidance completed
Warning letter: considering whether to issue a warning notice: considering reasonable excuse
Brexit Banner message removed
Brexit Banner message removed
Brexit Banner message removed and review of guidance completed.
Brexit Banner message removed and review of guidance completed.
Warning letter: completing a warning letter
Brexit Banner message removed and guidance updated
Brexit Banner message removed and guidance updated
Customs Civil Penalties Guidance: COVID-19 Guidance
Page archived
Page archived
Warning letter: Record-keeping and reporting
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Brexit Banner message removed
Brexit Banner message removed and review of guidance completed
Brexit Banner message removed and review of guidance completed
Penalty notice: considering whether to issue a penalty notice: what is a penalty notice
Brexit Banner message removed
Brexit Banner message removed
Penalty notice: considering whether to issue a penalty notice: The Customs Penalty Action Checklist
Brexit Banner message removed
Brexit Banner message removed
Brexit Banner message removed and guidance updated
Brexit Banner message removed and guidance updated
Penalty notice: considering whether to issue a penalty notice: establishing who is to be penalised
Brexit Banner message removed and guidance reviewed.
Brexit Banner message removed and guidance reviewed.
Penalty notice: considering whether to issue a penalty notice: considering any previous action taken
Brexit Banner message removed and guidance reviewed
Brexit Banner message removed and guidance reviewed
Penalty notice: considering whether to issue a penalty notice: considering reasonable excuse
Brexit Banner message removed
Brexit Banner message removed
Brexit Banner message removed and guidance reviewed and updated
Brexit Banner message removed and guidance reviewed and updated
Brexit Banner message removed and guidance updated
Brexit Banner message removed and guidance updated
Penalty notice: considering whether to issue a penalty notice: seeking advice from the PN301 Team
Brexit Banner message removed and reference to CITEX CCP Network changed to PN301 Team
Brexit Banner message removed and reference to CITEX CCP Network changed to PN301 Team
Penalty notice: deciding on the amount of a penalty: introduction
Brexit Banner message removed
Brexit Banner message removed
Penalty notice: deciding the amount of a penalty: setting penalty amounts
Brexit banner message removed and update to guidance
Brexit banner message removed and update to guidance
Penalty notice: deciding the amount of a penalty: considering mitigation
Brexit Banner message removed. Local Compliance changed to WMBC. CRM changed to CCM.
Brexit Banner message removed. Local Compliance changed to WMBC. CRM changed to CCM.
Penalty notice: Debt management
Brexit Banner message removed. Reference to CITEX CCP Network changed to PN301 team.
Brexit Banner message removed. Reference to CITEX CCP Network changed to PN301 team.
Amending or revoking and authorisation: recommending the amendment or revoking of an authorisation
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Brexit Banner message removed
Amending or revoking an authorisation: example
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Brexit Banner message removed
Reviews and appeals: reviews and appeals against warning letter and penalty decisions
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Brexit Banner message removed
Reviews and appeals: new information provided
Brexit Banner message removed and reference to CCP Network updated to PN301 Team
Brexit Banner message removed and reference to CCP Network updated to PN301 Team
2021
Reasonable excuse: reliance on a third party
Page archived
Page archived
Reasonable excuse: shortage of funds
Page archived
Page archived
Reasonable excuse: what is not a reasonable excuse
Page archived
Page archived
Reasonable excuse: how will HMRC be satisfied that there is a reasonable excuse
Page archived
Page archived
Reasonable excuse: what is reasonable excuse
Page archived
Page archived
Reasonable excuse: introduction
Archiving reason text added
Archiving reason text added
Page archived
Page archived
Links to pages CCPG11710 to CCPG11760 archived
Links to pages CCPG11710 to CCPG11760 archived
Customs law and HMRC compliance strategy: legal provisions that apply to Customs penalties
Removed plural from tables of contraventions paragraph, removed "EC and" from civil penalty provisions paragraph.
Removed Community Transit and Common Agriculture paragraphs, removed references to Channel islands being EU Customs territory.
Removed plural from tables of contraventions paragraph, removed "EC and" from civil penalty provisions paragraph.
Removed Community Transit and Common Agriculture paragraphs, removed references to Channel islands being EU Customs territory.
format change
format change
Updated wording to include references to education letter and imposing penalties.
Replaced old paragraph with new one on making visits after letter of instruction.
Replaced "Further contravention" paragraph with newer version.
Updated wording to include references to education letter and imposing penalties.
Replaced old paragraph with new one on making visits after letter of instruction.
Replaced "Further contravention" paragraph with newer version.
2020
Reasonable excuse: what is reasonable excuse
Updated to make definition of reasonable excuse consistent with Compliance Handbook CH71500 which is the approved definition.
Updated to make definition of reasonable excuse consistent with Compliance Handbook CH71500 which is the approved definition.
2018
Update to guidance to reflect change to the process
Update to guidance to reflect change to the process
Options for addressing a contravention: direct to penalty
Long title corrected
Long title corrected
2017
Classifying the category of contraventions: failure to produce records or information
First 3 bullets updated per change control request.
First 3 bullets updated per change control request.
2016
Options for addressing a contravention: direct to penalty
update to the guidance to reflect change to the process
update to the guidance to reflect change to the process
Removal of example letters - they are now in SEES
Removal of example letters - they are now in SEES