Administrative Monetary Penalty System
C270

Contravention

A customs broker failed to keep copies of each customs accounting document and supporting documents made while transacting business as a customs broker.

Penalty

Occurrence Penalty
1st $300
2nd $450
3rd and subsequent $900
Penalty basis
Per audit
Retention period
36 months

Guidelines

Applied against the broker.

Non-compliance is discovered following a verification or audit.

One or more records not kept, (per client if applicable), will be considered to be a separate contravention.

All contraventions found within the same audit, verification or examination from the sample pool, will be assessed at the same level (e.g. first level, second level, etc.).

There will be one assessment per audit, verification or examination and a penalty will be applied as per the relevant level for the identified contravention.

Brokers who operate at more than one location may keep their records and books of account at a single location. Therefore, before applying the penalty, the officer should verify that the records are not kept at another location.

References

Regulation

Customs Brokers Licensing Regulations, paragraph 17(1)(b)

D-Memo

D1-8-1, Licensing of Customs Brokers

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