CCPG27260 | Penalty notice: considering whether to issue a penalty notice: considering reasonable excuse

The Customs Penalty Action Checklist (CPAC), see CCPG27220, asks you to consider reasonable excuse.

If there is a reasonable excuse for the contravention we should not issue a penalty. You should therefore consider whether there is a reasonable excuse in any case where you are considering issuing a penalty.

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 your considerations on the CPAC

• obtain authorisation of your decision on the CPAC

• notify the trader of your decision about their excuse in writing

• put a copy of your CPAC in Caseflow.

If you decide that there is not a reasonable excuse, you should continue with the CPAC, explaining the reasons for your decision. Although you do not consider the representations made by the trader to be a reasonable excuse, they may constitute mitigating factors which need to be considered in determining the level of the penalty, see CCPG27330.