Administrative Monetary Penalty System
C201

Contravention

Customs bonded warehouse licensee or operator received imported tobacco products or imported packaged spirits or wine into the customs bonded warehouse or removed imported tobacco products or imported packaged spirits or wine from the warehouse facility in a manner that was not prescribed.

Penalty

Occurrence Penalty
1st $300
2nd $450
3rd and subsequent $900
Penalty basis
Per shipment
Retention period
36 months

Guidelines

Applied against the customs bonded warehouse licensee or operator.

The licensee or operator shall not remove imported tobacco products or imported packaged spirits or wine unless the products are to be removed from the warehouse for the following reasons:

  • sale to a foreign diplomat in Canada,
  • export from Canada,
  • sale to a duty free shop, or
  • use as ships' stores.

During a first verification or audit, for each instance where goods are received or removed, a first level penalty will be assessed.

During a second verification or audit, for each instance where goods are received or removed, a second level penalty will be assessed and the third level penalty will apply for a third or subsequent verifications or audits.

References

Regulation

Customs Bonded Warehouses Regulations, section 15

D-Memo

D7-4-4, Customs Bonded Warehouses

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