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
- Date modified: