Administrative Monetary Penalty System
C224

Contravention

Customs Self Assessment (CSA) importer failed to provide the detailed product description within the period specified in respect to goods liable to a Special Import Measures Act (SIMA) action.

Penalty

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

Guidelines

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

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

Applied against CSA importers.

Penalty cannot be issued unless the importer has been notified in writing that detailed product description is required.

The importer will have 21 days after issuance of the letter, to provide the records.

More time can be negotiated, depending on the circumstances.

The penalty will be applied if the information is not provided after this first request.

Type and extent of information required will be identified by the Anti-dumping and Countervailing Directorate in the notice letter to the importer.

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.

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 non-CSA importer, see C223.

References

Legislation

Customs Act, subsection 40(1)

D-Memo

D17-1-10, Coding of Customs Accounting Documents

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