Administrative Monetary Penalty System
C214

Contravention

Person failed within 90 days or such other period as may be prescribed to report a failure to comply with a condition of a duties relief provision or remission order.

Penalty

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

Guidelines

Non-compliance occurs when a person fails to report a failure to comply with a condition.

Non-compliance is discovered as a result of a verification or audit.

Applied against the importer or licensee.

This penalty is applied whether or not there was an amount, which was repayable.

For errors discovered during a first verification or audit, the first level penalty will apply per verification or audit.

For errors discovered during a second verification or audit, a second level penalty will apply per verification or audit.

Third level penalty applies for errors discovered during a third or subsequent verifications or audits.

When person fails to pay the amount of duties, see C215.

References

Legislation

Customs Tariff, paragraph 118(1)(a)

D-Memo

D7-4-1, Duties Relief Program

Other

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