Civil penalties for contraventions - "Post Clearance" Customs Audit in the UK
Dinesh Unadkat
Director - Customs & Excise Compliance, J. D. Consultants Ltd, United Kingdom of Great Britain and Northern Ireland
Published 24 Jun 2020
Adobe Stock
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.