Administrative Monetary Penalty System
C317

Contravention

Exporter submitted written summary report for goods that do not qualify for summary reporting.

Penalty

Occurrence Penalty
1st $1,000
2nd $2,000
3rd and subsequent $4,000
Penalty basis
Per shipment
Retention period
12 months

Guidelines

Non-compliance occurs when the exporter reports exported shipments that do not qualify for summary reporting on a summary declaration. To qualify for summary reporting, the shipment must meet all of the following conditions:

  • all goods included in the shipment have been approved by the CBSA in writing to be reported on a summary report
  • the consignee country to which the goods were exported was approved by the CBSA in writing in advance of the exportation of the goods
  • the shipment being reported was bulk or homogenous in nature, per the definition in the Reporting of Exported Goods Regulations

The approvals noted above usually take the form of an application to the Summary Reporting Program which is signed by a CBSA officer. These applications are maintained by the Importer/Exporter Compliance Unit. Copies can be requested by the e-mailing CBSA-ASFC_IE Compliance-IE Conformité.

Applied against the exporter.

One C317 penalty will apply regardless of the number of commodities that do not qualify for summary reporting.

In a post export verification situation, each shipment found in contravention within the verification period should be assessed a penalty at first level to a maximum amount of $50,000.

For example, in cases where

  • ten shipments of goods not qualified for Summary Reporting were exported without prior approval from CBSA, a penalty of $10,000 ($1,000 x 10) would be assessed, or
  • 100 shipments of goods not qualified for Summary Reporting were exported without prior approval from CBSA, a penalty of $50,000 ($1,000 x 100 = $100,000) would be assessed.

For summary reports containing untrue, inaccurate and incomplete information, see C005.

For false information provided on a permit, licence or certificate, see C348.

References

Legislation

Customs Act, subsection 95(1)

D-Memo

D20-1-1, Export Reporting

Other

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