Administrative Monetary Penalty System
C234

Contravention

The importer or transporter failed to provide true, accurate and complete information when applying to participate in the Customs Self Assessment (CSA) program.

Penalty

Occurrence Penalty
Flat rate $25,000
Penalty basis
Per instance
Retention period
12 months

Guidelines

Non-compliance occurs when the discovered errors or omissions relate to:

  • Information required on Part I of the CSA Application from importer or transporter which would have resulted in the application being denied, namely:
    • applicant identification
    • information on divisions of the company
    • additional information provided for the application process, when requested
  • Importer information required for Part II of the CSA Application, which would have resulted in the application being denied namely:
    • business date(s) that results in late or non-account
    • accounting trigger(s) that results in non-account
    • accounting option that results in late accounting (the importer is not using accounting option attested to in the CSA Undertaking)
    • descriptions provided in section B – Books and Records, that result in non-compliance
  • Transporter information required for Part II of the CSA Application which would have resulted in the application being denied namely:
    • descriptions provided in section B – Books and Records, that result in non-compliance

Normally applied by a CSA compliance manager.

Applied against the importer or transporter, at the legal entity level.

Applied at time of application or subsequent to CSA approval.

Apply a penalty regardless of number of errors on application.

Any information pertaining to this contravention discovered by a Senior Officer Trade Compliance should be communicated to the CSA compliance manager.

No penalty for obvious clerical or administrative errors.

References

Legislation

Customs Act, section 7.1

D-Memo

D23-3-1, Customs Self-Assessment Program for Importers

Other

D23-2-1, Customs Self-Assessment Program for Carriers

Date modified: