Administrative Monetary Penalty System
C152

Contravention

Importer or owner of goods failed to furnish the proof of origin upon request.

Penalty

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

Guidelines

Non-compliance occurs when, subsequent to a written request, the importer or owner of the goods fails to furnish proof of origin or the proof of origin presented does not support the tariff treatment claimed in the original (final) accounting document. Specific proofs of origin required in support of a claim for a specific tariff treatment are set out in Departmental Memorandum D11-4-2, Proof of Origin.

Non-compliance occurs where a signature is required, but is not included in the proof of origin presented.

Applied against the importer.

Normally applied by a Senior Officer Trade Compliance (SOTC).

SOTCs must make a request and provide reasonable amount of time for the client to comply. Current policy is a minimum of five business days with one extension.

Apply a penalty per request, regardless of the number of transactions or documents pertaining to that request.

This penalty also applies when the blanket period field, with respect to free trade agreements where a certificate of origin is the required proof, is missing and there is no indication on the document of a reference number such as the invoice number, the purchase order number or any other unique reference indicator that could be used to identify that the goods covered by the certificate are the imported goods.

C152 does not apply when a certificate of origin is not properly completed or field information, other than a signature, is missing or omitted. In this situation, see C005.

Applicable to all tariff treatments.

References

Legislation

Customs Act, section 35.1

D-Memo

D11-4-2, Proof of Origin

Other

D11-4-4, Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff

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