Administrative Monetary Penalty System
C058

Contravention

Licensee of a sufferance warehouse failed to acknowledge receipt of goods as prescribed in the Customs Sufferance Warehouses Regulations section 14.

Penalty

Occurrence Penalty
1st $300 Footnote *
2nd $450
3rd and subsequent $900
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 CCD
Retention period
12 months

Guidelines

A zero-rated penalty will apply during the grace period, which is from to . Following the grace period, monetary penalty will be issued at level 1.

Non-compliance occurs when a licensee fails to acknowledge receipt of imported goods by electronic means or in the prescribed manner as prescribed in the Customs Sufferance Warehouses Regulations subsection 14(2).

Examples of non-compliance under C058:

  • A licensee failed to transmit a Warehouse Arrival Certification Message (WACM).
  • A licensee failed to endorse a bill of lading, for goods transported to Canada by a courier and to be released under subsection 32(4) of the Act.

For failure to acknowledge receipt of goods by a duty free shop licensee, see C055.

For failure to acknowledge receipt of goods by a customs bonded warehouse licensee, see C204.

References

Regulation

Customs Sufferance Warehouses Regulations, section 14

D-Memo

D4-1-4, Customs Sufferance Warehouses

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