Administrative Monetary Penalty System
C250

Contravention

The Customs Self Assessment (CSA) approved importer failed to provide the Revenue Summary Form to customs in the prescribed manner or within the prescribed time.

Penalty

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

Guidelines

Non-compliance occurs when importer fails to provide a Revenue Summary Form (RSF) in accepted status by the last business day of the month.

Non-compliance also occurs when importer fails to provide a breakout of the RSF in accepted status as prescribed.

To attain accepted status, the system will validate both paper and electronic RSFs for such things as:

  • totals add up correctly;
  • valid line object codes are used;
  • mandatory fields are completed (e.g. header, period start and end dates).

Normally applied by CSA compliance managers.

Applied against the importer.

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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