Administrative Monetary Penalty System
C170

Contravention

Exporter failed to report the export of goods on an export declaration at the time, place and/or in the manner prescribed.

Penalty

Occurrence Penalty
1st $500 Footnote *
2nd $750
3rd and subsequent $1,500
Footnote *

A 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment (NPA) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.

Return to footnote * referrer

Penalty basis
Per shipment
Retention period
12 months

Guidelines

Non-compliance occurs when the exporter fails to provide an export declaration (Form B13A, CAED, or G7 EDI Export Reporting) for goods that are not controlled, regulated or prohibited within the following legislative time frames prior to export:

  • if the goods are exported by mail, not less than two hours before the goods are delivered to the post office where the goods are mailed;
  • if the goods are exported by vessel, not less than 48 hours before the goods are loaded onto the vessel;
  • if the goods are exported by aircraft, not less than two hours before the goods are loaded on board the aircraft;
  • if the goods are exported by rail, not less than two hours before the railcar on which the goods have been loaded is assembled to form part of a train for export; and
  • if the goods are exported by highway or any other mode of transportation, they must be reported immediately before being exported, i.e. before the conveyance transporting the goods crosses the border or leaves Canada.

Applied against the exporter.

Note: live animals or time-sensitive goods may, unless they are prohibited, controlled or regulated goods, be reported immediately before they are exported, regardless of mode.

Apply a penalty per shipment.

One C170 will apply to exporters who fail to submit a monthly export summary report within the legislative time frame as per Section 4(2) of the Reporting of Exported Goods Regulations, regardless of the number of shipments contained on the summary reports.

An export declaration must be presented for goods moving in transit through the U.S. en route to a non-U.S. destination within the legislated time frames.

Note: an export declaration is not required when goods are destined for final consumption in the United States, Puerto Rico, or the U.S. Virgin Islands.

However, if the goods are prohibited, controlled or regulated, any required permits, licences and/or certificates must be presented to the CBSA according to the legislative time frames prior to export.

In a post-export verification situation, each shipment found in contravention within the verification period should be assessed a penalty at first level to a maximum amount of $25,000.

For example, in cases where

  • the export of ten shipments were not reported, a penalty of $5,000 ($500 x 10) would be assessed, or
  • the export of 100 shipments were not reported, a penalty of $25, 000 ($500 x 100 = $50,000) would be assessed.

For failure to provide export permit, licence or certificate, see C315.

For failure to report goods subject to export control, see C345.

For exporters who use summary reporting for goods that have not been approved by the CBSA, see C317.

For failure to provide true, accurate and complete information on an export report, see C005.

References

Legislation

Customs Act, subsection 95(1)

D-Memo

D20-1-1, Export Reporting

Other

Reporting of Exported Goods Regulations, sections 3 and 4

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