Administrative Monetary Penalty System
Person failed within 90 days or such other period as may have been prescribed to pay the amount of duties in respect of which relief or remission was granted unless the provisions of subparagraph 118(1)(b)(i) or (ii) of the Customs Tariff were met.
|3rd and subsequent||$900|
- Penalty basis
- Per audit
- Retention period
- 36 months
Non-compliance occurs when a person fails to pay the amount of duties in respect of which a relief or remission was granted within 90 days.
Non-compliance is discovered as a result of a verification or audit.
Applied against the importer or licensee.
For errors discovered during a first verification or audit, a 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 report failure to comply with a condition, see C214. In that case both penalties will apply.
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