Administrative Monetary Penalty System
C251

Contravention

The Customs Self Assessment (CSA) approved importer did not remit duties, taxes, interest charges and penalties owing to Customs, directly to a financial institution, as provided in the Customs Act.

Penalty

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

Guidelines

Non-compliance occurs when a CSA approved importer has not remitted payments to an institution named in section 3.5 of the Customs Act.

Applied by a CSA compliance manager.

If the compliance manager has not received notification from another office the payment due was received, contact CSA importer to determine if and where payment was made.

A penalty does not apply if the importer paid at a CBSA office because of an emergency that prevented payment at a financial institution.

References

Legislation

Customs Act, section 3.5

D-Memo

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

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