Administrative Monetary Penalty System
C059

Contravention

Person altered or manipulated goods in a sufferance warehouse in a manner not prescribed in the Customs Sufferance Warehouses Regulations section 17.

Penalty

Occurrence Penalty
1st $300
2nd $450
3rd and subsequent $900
Penalty basis
Per warehouse check
Retention period
12 months

Guidelines

Non-compliance occurs when it is discovered that goods located in a sufferance warehouse were altered or manipulated in a manner not prescribed in the regulations.

Goods may be manipulated, unpacked, packed, altered or combined with other goods only for the purpose of:

Stamping or marking of manufactured tobacco and cigars or marking goods to indicate their country or geographic area of origin.

For failure to prevent the manipulation, combination or altering of goods in a customs bonded warehouse, see C210.

References

Legislation

Customs Sufferance Warehouses Regulations, section 17

D-Memo

D4-1-4, Customs Sufferance Warehouses

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