CCP04070 - Customs Civil Penalty Warning Letter process : reporting cases of evasion

In cases where you suspect dishonesty which has led to the evasion of customs duty and/or import VAT you must report the full facts to your line manager who will consider further action in respect of referral to Enforcement.

Cases that involve action by Enforcement

Cases that have been considered as possible evasion by Enforcement and returned after a decision not to pursue must be considered by following the Warning Letter decision making process.

Cases that involve action by UK Border Agency (formerly known as Detection)

When a contravention is found by UK Border Agency (Detection) Officers whilst performing examinations at the request of the National Clearance Hub (NCH), such as the goods have been moved prior to an examination, the contravention should be considered under Customs Civil Penalty (CCP) procedures.

The UK Border Agency (Detection) Officer will consult with their regional Civil Penalty Officer (CPO) in respect of action required. The UK Border Agency (Detection) Officer will be responsible for completion of a Civil Penalty Warning Letter, if considered appropriate.