Administrative Monetary Penalty System
C318

Contravention

Person who exported goods failed to make such records available to an officer within the time specified.

Penalty

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

Guidelines

Non-compliance occurs when an exporter who exported goods fails to make such records available to an officer when requested in writing, within the time specified.

Officer must request export records in writing.

The exporter will be given a minimum of 30 days to fulfill the written request and provide the records.

Additional time may be negotiated between the officer and the exporter depending on the circumstances.

References

Legislation

Customs Act, subsection 97.2(1)

D-Memo

D20-1-5, Maintenance of Records in Canada by Exporters and Producers

Other

Exporters' and Producers' Records Regulations

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