Administrative Monetary Penalty System
C298

Contravention

Person who imports commercial goods or causes commercial goods to be imported failed to provide records in respect of those goods to an officer when requested, within the time specified by the officer.

Penalty

Occurrence Penalty
1st $100
2nd $450
3rd and subsequent $900
Penalty basis
Per written request
Retention period
36 months

Guidelines

Non-compliance occurs when a person or company fails to produce records of imported goods or other documents as specified by the Minister and as requested by the officer to enable the officer or verification team to conduct a detailed verification.

This penalty is normally applied by a Senior Officer Trade Compliance or investigations officer and approved by the regional Manager, Trade Compliance or regional Manager, Investigations.

The records must be produced in a manner that allows the officer to review, understand and make determinations about the company's compliance with CBSA administered legislation and regulations.

SOTCs must use discretion when deciding how much time to allow the company to produce the document or records at issue. Thirty days may be considered reasonable.

This contravention is subject to graduated penalties and is applied on a per request basis, which will be made in writing and may involve more than one record.

Typically, only one written request for records would be made per audit, verification or examination.

The first contravention is subject to a $300 penalty.

For failure to keep records in respect of commercial goods imported, see C299.

For failure to make records available, see C157.

References

Legislation

Customs Act, subsection 43(2)

D-Memo

D17-1-21, Maintenance of Records in Canada by Importers

Other

Imported Goods Records Regulations, section 2

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