Administrative Monetary Penalty System
C004

Contravention

Person provided information to an officer that is not true, accurate and complete. When a Special Import Measures Act (SIMA) code was not completed correctly for goods imported seven days or more after a preliminary determination was made and after the importer was notified in writing, and ending when the SIMA action is terminated by Canada Border Services Agency (CBSA) or the Canadian International Trade Tribunal (CITT).

Penalty

Occurrence Penalty
1st $150 Footnote *
2nd $225
3rd and subsequent $450
Footnote *

A 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment (NPA) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.

Return to footnote * referrer

Penalty basis
Per document
Retention period
36 months

Guidelines

Non-compliance occurs when a person failed to meet the requirements for goods subject to the Special Import Measures Act (SIMA) by providing information to an officer that was not true, accurate and complete.

Anti-dumping and Countervailing Directorate will notify importers of preliminary and final determinations of dumping or subsidizing concerning specific imported goods. Importers will also be notified of SIMA enforcement activities while an injury finding by the Canadian International Trade Tribunal is in effect.

Applied against the importer.

Officer must be an authorized user of the SIMA Compliance Web site to be able to apply this penalty.

Seven days after the notification is issued the applicable SIMA code must be used on import transactions (i.e. B3).

In instances where an officer finds an importer in contravention for the first time, the officer must forward this information to Headquarters (HQ). HQ will issue the notification to the importer.

Refer to the Measures in Force in the Anti-dumping section of the CBSA Web site and the relevant D15 Memorandum to verify the goods are subject to the SIMA action.

Verify that the importer has been notified regarding the SIMA codes by referring to the case information on the SIMA Compliance Web site.

The obligation to code the B3 or B2 ends when the SIMA action is terminated by the CBSA or the CITT or the surtax expires, unless the importer has been given written notice that the coding of transactions is to continue.

The penalty will be applied per document, i.e. per B3 or B2.

References

Legislation

Customs Act, section 7.1

D-Memo

D17-1-10, Coding of Customs Accounting Documents

Other

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