Administrative Monetary Penalty System
C299

Contravention

Person who imports commercial goods or causes commercial goods to be imported failed to keep records in respect of those goods, for six years following importation, at their place of business in Canada or at a designated place in the prescribed manner.

Penalty

Occurrence Penalty
Flat rate $25,000
Penalty basis
Per audit
Retention period
36 months

Guidelines

Non-compliance occurs when an audit, verification or examination determines that a company has kept no records regarding the importation of commercial goods.

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

SOTCs should use discretion when deciding how much time to allow the company to prove that records exist. Thirty days may be considered reasonable.

This contravention is subject to a flat penalty amount of $25,000.

For failure to provide records in respect of commercial goods imported, see C298.

For failure to make records available, see C157.

References

Legislation

Customs Act, subsection 40(1)

D-Memo

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

Other

Imported Goods Records Regulations, section 2

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