Administrative Monetary Penalty System
C246

Contravention

The Customs Self Assessment (CSA) approved importer failed to account for goods in the prescribed manner or within the prescribed time limit less than 95% of the time on a calendar year basis.

Penalty

Occurrence Penalty
Flat rate $100
Penalty basis
Per Transactional B3
Retention period
12 months

Guidelines

Applied against the importer.

Applied by CSA Compliance Manager.

Penalties will only be issued if importer's compliance level falls below 95% on a calendar year basis.

To establish the compliance level, the total number of B3s accepted by the system for each importer will be compared to the number of late accounted B3s.

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

For failure to account for goods, by an approved importer, in the prescribed manner or within the prescribed time limit, see C244.

Apply a penalty per transaction between 95% and the lower compliance level.

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

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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