SolvedCCPG10500 | Glossary
From HM Revenue & Customs · Customs Civil Penalties Guidance
| Term | Meaning |
|---|---|
| Authorisation | An agreement from HMRC which allows a trader to operate a Customs facility or to use a particular regime. |
| Authorised trader | A trader who has an authorisation from HMRC to perform a task etc. |
| Broadly similar contravention | A contravention that breaches similar provisions to that covered by the original warning letter. |
| Civil penalty | Penalty for a contravention of Customs law that is not a criminal sanction. |
| Contravention | A breach of Customs law. |
| Customs Penalty Action Checklist (CPAC) | The form used as the decision making tool for all CCP action. |
| Deficiencies in systems, records, security of premises etc | Type of contravention involving these subjects. |
| Direct agent | Agent who acts in the name of and on behalf of the trader. |
| Direct penalty / direct to penalty | We charge a penalty without first issuing a warning letter. |
| Education | Help that we can provide to a trader to improve their understanding of what is required of them. |
| Failure to produce records or information | Type of contravention involving these subjects. |
| Indirect agent | Agent who acts in their own name but on behalf of another person. |
| Mitigation | Reduction of the amount of a civil penalty |
| Penalty notice | Notice that charges a civil penalty on a trader or agent. |
| Poor compliance | Type of contravention including failures, inaccuracies, inappropriate use etc. but not serious errors. |
| Reasonable excuse | An excuse for making the contravention which is reasonable when all the facts of the situation are considered. |
| Serious error | Type of contravention involving errors potentially resulting in non-payment of significant amounts of Customs duty and import VAT or where the contravention has a detrimental effect on the physical control of the goods. |
| Unauthorised trader | A trader who does not have an authorisation from HMRC to perform a task etc. |
| Warning letter | Letter that warns the trader or agent that if there is a further broadly similar contravention within a set period we may charge a penalty without further notice. |