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Contents

Official guidance

Customs Civil Penalties Guidance

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CCPG10100 · Introduction
CCPG10500 · Glossary
CCPG11000 · Customs law and HMRC compliance strategy
CCPG11100 · Persons who must comply with Customs law
CCPG11200 · Customs Civil Penalties Guidance: establishing a contravention of Customs law
CCPG11300 · Customs Civil Penalties Guidance: discretion to take penalty action
CCPG11400 · Customs Civil Penalties Guidance: penalties
CCPG11500 · Customs Civil Penalties Guidance: right to be heard
CCPG11600 · Customs Civil Penalties Guidance: time limits for issuing a warning letter or penalty notice
CCPG11700 · Reasonable excuse
CCPG11800 · Mitigation
CCPG11900 · Customs Civil Penalties Guidance: reviews and appeals against warning letters and penalty decisions
CCPG12000 · Customs Civil Penalties Guidance: further contraventions after the issue of a warning letter or penalty notice
CCPG20000 · Customs Civil Penalties Guidance: operational overview
CCPG21000 · HMRC roles
CCPG22000 · Classifying the category of contravention
CCPG23000 · Options for addressing a contravention
CCPG24000 · Customs Civil Penalties Guidance: no action necessary
CCPG25000 · Providing education
CCPG26000 · Warning letter
CCPG27000 · Penalty notice
CCPG28000 · Amending or revoking an authorisation
CCPG29000 · Reviews and appeals
CCPG30000 · Customs and International Trade and Excise officers operational process
CCPG40000 · Non-Customs and International Trade and Excise officers operational process
CCPG10140 · Introduction: Example of a completed Penalty Notice
CCPG29500 · Customs Civil Penalties Guidance: COVID-19 Guidance

Official guidance
Customs Civil Penalties Guidance

Customs Civil Penalties Guidance

From HM Revenue & Customs

Begin readingIntroduction: about this guidance