Administrative Monetary Penalty System
C223

Contravention

Non Customs Self Assessment (CSA) importer failed to provide a detailed product description in respect of goods liable for review under the Special Import Measures Act (SIMA), after the importer has been notified in writing.

Penalty

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

Guidelines

Non-compliance occurs when non-CSA importer fails to provide a detailed product description in respect of goods liable for review under the Special Import Measures Act (SIMA) after the importer has been notified in writing.

Applied against the importer.

Officer must be an authorized user of the SIMA Compliance Web site to be able to apply this penalty.

The penalty cannot be issued unless the importer had been notified in writing by the Anti-dumping and Countervailing Directorate that detailed product description is required.

The importer will have seven days after issuance of the letter, to provide the subsequent import documents requested by the SIMA officer.

More time can be negotiated, depending on the circumstances.

In instances where an officer finds an importer in contravention for the first time, the officer must forward this information to HQ. HQ will issue the notification to the importer.

The Anti-dumping and Countervailing Directorate will identify the information required in the notice letter to the importer and it may vary by case.

Verify that the importer has been notified regarding the product description requirements by referring to the case information on the SIMA Compliance Web site.

For the first B3, apply the first level penalty; for the second B3, apply the second level penalty; for the third and subsequent B3, apply the third level penalty.

Apply a penalty per document, i.e. per B3 or B2.

For CSA importer, see C224.

References

Legislation

Customs Act, section 7.1

D-Memo

D17-1-10, Coding of Customs Accounting Documents

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