(P) The UK has published detailed guidance on civil penalties for contravening customs provisions. Access this FAQ, the key documents and guidance.
Who can issue customs civil penalties?
Customs Civil Penalties can be issued by compliance staff within Local Compliance, Large Business, the National Clearance Hub, Customs Directorate within Business Tax and Border Force
How much are the penalties?
Find out about the law and regulations for Customs Civil Penalties here:
What is the law?
The Customs (Contravention of a Relevant Rule) Regulations 2003
Customs: schedule of contraventions from 1 January 2021
Export: schedule of contraventions from 1 January 202
For other penalties, see here: https://www.gov.uk/government/publications/customs-civil-penalties
Customs Civil Penalties Manual by HMRC
The below guidance is split into
an introduction at CCPG10100,
technical guidance at CCPG11000 onwards, and
operational guidance at CCPG20000 onwards.
The technical guidance is written for compliance officers and Civil Penalty Officers (CPOs).
The operational guidance is for customs civil penalty work done by Compliance Officers.
The technical guidance is written for compliance officers and Civil Penalty Officers (CPOs).
The operational guidance is for customs civil penalty work done by Compliance Officers.
The link to the guidance is provided here: https://www.gov.uk/hmrc-internal-manuals/customs-civil-penalties-guidance/ccpg10110
CCPG10100 Introduction: contents
CCPG10500 Glossary
CCPG11000 Customs law and HMRC compliance strategy: contents
CCPG11100 Persons who must comply with Customs law: contents
CCPG11200 Establishing a contravention of Customs law
CCPG11300 Discretion to take penalty action
CCPG11400 Penalties
CCPG11500 Right to be heard
CCPG11600 Time limits for issuing a warning letter or penalty notice
CCPG11700 Reasonable excuse: contents
CCPG11800 Mitigation: contents
CCPG11900 Reviews and appeals against warning letter and penalty decisions
CCPG12000 Further contraventions after the issue of a warning letter or penalty notice
CCPG29500 COVID-19 Guidance
CCPG20000 Operational overview
CCPG21000 HMRC roles: contents
CCPG22000 Classifying the category of contravention: contents
CCPG23000 Options for addressing a contravention: contents
CCPG24000 No action necessary
CCPG25000 Providing education: contents
CCPG26000 Warning letter: contents
CCPG27000 Penalty notice: contents
CCPG28000 Amending or revoking an authorisation: contents
CCPG29000 Reviews and appeals: contents
CCPG30000 Customs and International Trade and Excise officers operational process: contents
CCPG40000 Non-Customs and International Trade and Excise officers operational process: contents
CCPG50000 Penalty notice: contents
Links
https://www.gov.uk/government/publications/customs-civil-penalties
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