CCP03020 - Types of contraventions and application of consistency: Serious errors
These are errors potentially resulting in the non-payment of significant amounts of Customs duty and import VAT.
| In the case of | It is regarded as a serious error where the amount of duty exceeds |
| Incorrect declarations, or a failure to provide declarations required by an authorisation.Unauthorised incorrect use of Customs Procedure & Economic Impact (CPEI), for example incorrect drawback claims, etc | £10,000(In the case of import VAT an error of this amount should only be regarded as serious where it is apparent that the tax will stick.Where a series of identical errors is discovered, perhaps through interrogation of spreadsheets, it is the aggregate total that should be used to determine whether the matter is serious.) |
| Declarations delayed so that payment falls in a later period. (This may occur with Customs Freight Simplified Procedure (CFSP) or Inward Processing Relief (IPR) diversions). | £25,000 |
Direct to Penalty
In the case of serious errors there will be occasions when the contravention is such that the best course of action, in the interests of increasing compliance, is to issue a Penalty Notice without a Warning Letter having been previously issued, see CCP02015+.
It is essential therefore, that officers ensure that contraventions involving serious errors are brought to the attention of a Civil Penalty Officer (CPO), for consideration of the most appropriate action.
