Administrative Monetary Penalty System
C066

Contravention

Person removed goods from a bonded warehouse or duty free shop prior to release by an officer.

Penalty

Occurrence Penalty
1st $1,000
2nd $2,000
3rd and subsequent $4,000
Penalty basis
Per shipment
Retention period
36 months

Guidelines

Non-compliance occurs when goods are removed from a bonded warehouse or duty free shop prior to authorization.

For example, the BSO requests from the warehouse operator to examine a shipment, but the warehouse operator advises CBSA that the shipment is not available for examination and it is determined that the shipment had been delivered to the importer without customs release or authorization.

Or, the BSO conducts a warehouse examination. Documentation indicates that certain imported goods that are supposed to be in the warehouse are not there.

Or, the Regional CBSA Senior Officer Trade Compliance (SOTC) conducts a thorough Duty Deferral verification. The results indicate some imported goods were not available and are consequently considered to have been delivered without release or authorization.

For specified goods, ascertained forfeiture to be applied in addition to AMPS penalty.

For situations where goods are moved or removed from the customs office or sufferance warehouse, refer to C033.

References

Legislation

Customs Act, section 31

D-Memo

D7-4-4, Customs Bonded Warehouses

Other

D17-1-10, Coding of Customs Accounting Documents

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