Date: 2013-08-05

Regulatory Civil Penalties for Customs Contraventions

This page explains the penalties that HM Revenue & Customs (HMRC) officers can issue to traders for regulatory contraventions.

Customs civil penalties are designed to encourage compliance with legal obligations, and may be imposed when a trader has contravened statutory requirements relating to various types of customs duties and procedures.

Customs civil penalties

A customs civil penalty (CCP) may be imposed when a trader has contravened customs rules/regulations relating to various types of customs duty, import VAT and exports. Schedules containing details of the relevant rules and descriptions of who is liable as well as the maximum penalty amounts that may be imposed for a contravention are available on the HMRC website.

Traders may not receive a penalty if they discover and disclose a contravention voluntarily.

( linda )05 Dec,2011

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