CCPG11400 - Customs Civil Penalties Guidance: penalties

There are maximum amounts for penalties. The maximum penalty amounts are given in the Schedules of contraventions.

Generally we do not set the amount of a first penalty at the maximum, although there may be circumstances where this is appropriate.

Where we have set a penalty below the maximum, if a further penalty is needed, we may increase the amount of the further penalty.

In the case of a contravention which is a failure to produce records or information, we set progressively higher penalties the longer the failure continues, subject to a limit. If the failure continues, we will consider alternative action.

We also consider mitigation of a penalty amount.

For more detailed guidance on

  • setting the amount of a first or subsequent penalty, see CCPG27320
  • setting the amount of penalties for a failure to produce records or information, see CCPG22500
  • mitigation, see CCPG11800
  • considering mitigation, see CCPG27330.