Civil penalties for contraventions - "Post Clearance" Customs Audit in the UK

Dinesh Unadkat
Dinesh Unadkat
Director - Customs & Excise Compliance, J. D. Consultants Ltd, United Kingdom of Great Britain and Northern Ireland
Published 24 Jun 2020
Civil penalties for contraventions - "Post Clearance" Customs Audit in the UK
Adobe Stock
Topic spotlight
Procedures
Compliance
Civil Penalties for contraventions of Customs Law in the UK: background - why HMRC have civil penalties, maximum customs civil penalty limits, calculation and notification of penalties; the definition of what amounts to a serious error. Important points to remember: voluntary disclosure; record keeping and checking; internal reviews.

Related content

Roseline Logistics v HMRC: a warning on customs agent liability

Roseline Logistics v HMRC: a warning on customs agent liability

Holly Piggott
Holly Piggott
26 Aug 2025

The article below examines a recent ruling by the UK First-tier Tax Tribunal regarding liability for unpaid import VAT. The case clarifies whether customs agents are liable if they have…

Duties & taxes
Compliance
Case law
EU-UK trade 2021 - Top 5 customs compliance mistakes and how to avoid them

EU-UK trade 2021 - Top 5 customs compliance mistakes and how to avoid them

Jessica Yang
Jessica Yang
02 Sep 2021

For businesses trading between the EU and UK, 2021 has been a year of change. The various easements introduced by HMRC with the aim to phase in the changes caused…

Compliance
Explainer
Out of temperature, out of liability? A case on freight responsibility

Out of temperature, out of liability? A case on freight responsibility

Omer Wagner
Omer Wagner
16 Apr 2026

A shipment of industrial adhesive was stored at the wrong temperature resulting in damage (it was stored at minus 20 degrees instead of 20 degrees). The insurance company compensated the…

Compliance
Case law
Parallel food importers: compliance challenges

Parallel food importers: compliance challenges

Liat  Hessel
Liat Hessel
05 Mar 2026

Food importers must submit a number of documents as a prerequisite for importation, and state authorities continue to monitor the process even after the food has been imported. In recent…

Compliance
Country update
Customs Risk Register

Customs Risk Register

Anthony Buckley
Anthony Buckley
09 Jul 2023

Risk management is a must for every business, and this recorded presentation by Anthony Buckley sets out, in practical terms, what a customs risk register is and how to build…

Compliance
The most unexpected customs risk that businesses faced

The most unexpected customs risk that businesses faced

Muitinės praktikų asociacija
Muitinės praktikų asociacija
18 Nov 2021

Is it possible for the business to consider all the possible customs-related risks? The answer to the poll question was unambiguous. All participants of the 8th Authors' Meeting on 21.10.2021…

Compliance
Topic spotlight