Administrative Monetary Penalty System
C061

Contravention

Licensee of a duty free shop failed to provide a summary of monthly sales in the prescribed form, not later than 15 days after the last day of the month in which the sales described on the form were made.

Penalty

Occurrence Penalty
1st $150
2nd $225
3rd and subsequent $450
Penalty basis
Per report
Retention period
12 months

Guidelines

Non-compliance occurs when the duty free shop operator fails to provide a summary of the monthly sales in the prescribed form, Form B117, not later than 15 days after the last day of the month in which the sales described on the form were made.

Chief of operations means the manager of the CBSA office or offices that serve the area in which the duty free shop is located.

References

Regulation

Duty Free Shop Regulations, subsection 17(a)

D-Memo

D4-3-5, Duty Free Shop – Inventory Control and Sales Requirements

Other

D4-3-7, Duty Free Shop – Contraventions and Penalties

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