SolvedCCPG26270 | Warning letter: considering whether to issue a warning notice: considering reasonable excuse
From HM Revenue & Customs · Customs Civil Penalties Guidance
The Customs Penalty Action Checklist (CPAC), see CCPG26220, asks the compliance officer to consider reasonable excuse.
If there is a reasonable excuse for the contravention we cannot take CCP action.
You should consult the Reasonable Excuse guidance in the CCG Guidance Hub and if needed, the technical guidance at CH160000.
If you consider there is a reasonable excuse, you should
record a brief overview of the reasonable excuse provided and your decision on the CPAC,
make and keep a record of your consideration within your intervention report,
explain on the CPAC why you accept the trader’s excuse for the contravention as being reasonable, ,
set out the contraventions you have identified and the corrective steps the trader needs to take to improve compliance in the post visit letter.
If you do not consider there is a reasonable excuse, you should