Administrative Monetary Penalty System
C225

Contravention

Importer failed to keep prescribed records for goods subject to Special Import Measures Act (SIMA) action.

Penalty

Occurrence Penalty
Flat rate $25,000
Penalty basis
Per audit
Retention period
36 months

Guidelines

Non-compliance occurs when the importer fails to keep prescribed records for goods subject to Special Import Measures Act (SIMA) action.

Applied against the importer.

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

Penalty cannot be issued unless the importer has been notified in writing that prescribed records are required.

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 these requirements by referring to the case information on the SIMA Compliance Web site.

Prescribed records are:

  • date of sale
  • description of the goods
  • date of release
  • the location of release
  • commercial invoice
  • purchase order
  • proof of payment including credits and adjustments
  • any other information as requested in the written notice

Apply a penalty per audit or verification.

References

Legislation

Customs Act, subsection 40(1)

D-Memo

D17-1-21, Maintenance of Records in Canada by Importers

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