Administrative Monetary Penalty System
C244

Contravention

The Customs Self Assessment (CSA) approved importer failed to account for goods in the prescribed manner or within the prescribed time limit.

This is a warning notice used to establish the compliance level of the importer. If your annual compliance falls below the established level, a penalty may be assessed under C246.

Penalty

Occurrence Penalty
Flat rate $0.00
Penalty basis
Per Transactional B3
Retention period
12 months

Guidelines

Applied against the importer.

This is a system generated warning.

There may be multiple contraventions listed on the Notice of Penalty Assessment (NPA).

Applied when the date in the Release Date field falls outside the established accounting time frame.

For situations where the CSA importer fails to make the accounting of goods in accordance with the terms and regulatory delays more than 5% during a calendar year, see C246.

Apply a penalty per transaction.

References

Legislation

Customs Act, subsection 32(3)

D-Memo

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

Other

CSA Participants' Requirements Document

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