Customs Civil Penalties (CCPs) apply to the contraventions of customs rules relating to certain specified taxes and duties. The regime provides for a maximum penalty of up to £2,500 per contravention for the more significant irregularities and £1,000 per
contravention for other irregularities. There is a minimum penalty of £250 which will usually be the first amount levied. The penalties will usually increase to £500 and then £1,000, with additional steps of £2,000 and £2,500 for the higher maximum. In most
cases a warning letter will be issued before any penalty is levied. HMRC will not levy a penalty if a taxpayer discovers and discloses a contravention voluntarily.

There are also Customs Civil Evasion Penalties (CCEPs) that apply to breaches of European Community and UK customs law relating to the import, export and holding or processing of imported goods under customs supervision. A penalty will be levied where HMRC
has reasonable grounds to believe that customs duties or import VAT has been evaded or sought to be evaded and that the conduct involved dishonesty. This is unlike the CCPs where the penalties do not imply any dishonesty or intention to evade duty.

Source: New feed