Administrative Monetary Penalty System
C169

Contravention

Person failed to repay within 90 days duties and interest refunded under paragraph 74(1)(f) of the Customs Act after a failure to comply with a condition imposed under a tariff item in the List of Tariff Provisions in the schedule to the Customs Tariff.

Penalty

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

Guidelines

Non-compliance occurs when a refund has been paid under paragraph 74(1)(f) of the Customs Act and the goods subsequently fail to comply with conditions imposed under a tariff item.

Applied against the importer.

Penalty is applied as a result of a review or verification.

For errors discovered during a first visit, review or verification, a first level penalty will apply.

For errors discovered during a second visit, review or verification, a second level penalty will apply.

For errors discovered during a third and subsequent visits, reviews or verifications, the third level penalty will apply.

For failure to report a failure to comply with a condition imposed under a tariff item, see C168.

References

Legislation

Customs Act, paragraph 80.2(2)(b)

D-Memo

D6-2-3, Refund of Duties

Other

D11-6-5, Interest and Penalty Provisions – Determinations and Re-Determinations, Appraisals and Re-Appraisals, and Duty Relief

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