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CCPG11200 | Customs Civil Penalties Guidance: establishing a contravention of Customs law

From HM Revenue & Customs · Customs Civil Penalties Guidance

Before considering any Customs Civil Penalty (CCP) action, a compliance officer must be able to demonstrate that a particular legal provision has been contravened.

We can only take action where you find a contravention, if we can:

  • identify which legal provisions have been contravened (for example, in the Code, Implementing Provisions or other Customs Regulations) and then

  • find the contravention in one of the statutory schedules.

For example, if we identify misdeclarations on the trader’s customs declarations for import as a result of examination of the trader’s records, the legal provisions that have been breached are:

  • From 1 January 2021 - Section 6(4)(a) of Taxation (Cross-border Trade) Act 2018

This contravention is listed in the Schedule of Contraventions of a Relevant Rule under Reason Code 051. See the operational guidance from CCPG20000 onwards for what to do when we identify a contravention.

If the contravention identified is not included in a schedule then we may not be able to take CCP action. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The schedules of contraventions that can be penalised are shown under:

  • The Customs (Contravention of a Relevant Rule) Regulations 2003, as amended, and

  • The Export (Penalty) Regulations 2003, as amended. These apply to breaches on or before 31 December 2020 (Except for Northern Ireland)