Chapter CCPG11020

CourtHM Revenue & Customs
Record NumberCCPG11020
Published date09 March 2016

HMRC’s strategy is to encourage voluntary compliance.

HMRC is there to help and support those who want to be compliant in their International Trade activity and we will offer support, education and advice to those who have made an error through lack of knowledge or understanding. However, we will consider taking Customs Civil Penalty (CCP) action when there is evidence that a trader has failed to address areas of non-compliance or is continuing to be consistently non-compliant.

If individuals and businesses make mistakes when they first use a customs procedure we may help them to comply by providing education and advice, which we subsequently confirm in a letter of written instruction. If there is a repeat of the same error once a written instruction has been issued, a...

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