When HM Revenue & Customs (HMRC) believes a trader has breached regulations, but not in a purposefully dishonest manner, they may send a warning letter.For some irregularities a direct customs civil penalty (CCP) may be considered appropriate. These are issued for serious errors or where HMRC has given clear written advice which has been ignored. Each case is looked at on its own merit and most cases would not result in a direct penalty being issued.
Customs warnings:Customs officers may issue warning letters - or in certain circumstances financial penalties to traders for the first breach of customs rules and regulations. HMRC will consider all the facts of the case and then select the most appropriate course of action.
HMRC encourages traders to comply with regulations. The HMRC website provides information about requirements and how to comply. Issuing warnings is part of HMRC procedure to support traders without having to issue financial penalties.Warning letters for a contravention of customs regulations give details of the alleged contravention. Traders alleged to have breached customs regulations will be warned that if they breach a further similar contravention within a two-year period a penalty demand may be issued.
Civil penalty warning letters stay on record for two years, after which they expire. If there is a further contravention after two years have passed, a new warning letter lasting another two years or a Penalty Demand may be issued.Warning letters for deficiencies in systems or records set out what must be done by traders to comply. Deadlines are set to allow traders time to rectify any deficiencies. If traders fail to comply, penalties may be issued.
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