Administrative Monetary Penalty System
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.
|3rd and subsequent||$450|
- Penalty basis
- Per report
- Retention period
- 12 months
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.
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