CCPG27220 - Penalty notice: considering whether to issue a penalty notice: »Ê¹ÚÌåÓýapp Customs Penalty Action Checklist

You must use the Customs Penalty Action Checklist (CPAC) to decide whether to issue a penalty notice.

»Ê¹ÚÌåÓýapp template is on SEES.

»Ê¹ÚÌåÓýappre is further guidance at CCPG27230 - CCPG27280 about the questions within the CPAC.