Administrative Monetary Penalty System
C348

Contravention

Person provided false information in any permit, certificate, licence, document or declaration required to be provided for imported or exported goods under the Customs Act, the Customs Tariff or Special Import Measures Act (SIMA) or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods

Penalty

Occurrence Penalty
1st $2,000
2nd $4,000
3rd and subseqeuent $8,000
Penalty basis
Per instance
Retention period
12 months

Guidelines

Non-compliance occurs when an importer, carrier or an exporter, provides false written information in relation to the admissibility of goods, the report of goods, the release of goods, or the accounting for goods.

Normally applied by an officer as a result of an audit, examination or an investigation of company books and records.

Although a penalty may be applied under this contravention all OGD admissibility requirements must be met prior to release. It is also possible that the OGD may have their own administrative monetary penalties.

In cases where a person reporting goods under section 12 of the Customs Act fails to answer questions truthfully, see C025.

In cases where there has been an obvious or administrative error in the documentation, see C005.

For Export Summary Reporting, see C317.

For Certificate of Origin of Goods Exported to a Free-Trade Partner, see C194.

For CSA Application, see C234.

For B13A Export Declaration, see C170.

For Export Permit or Licence, see C315 and C345.

For Failure to account for imported goods at time of the release request, see C360.

Apply a penalty per document regardless of number of errors in a single document.

References

Legislation

Customs Act, section 7.1

D-Memo

D17-1-10, Coding of Customs Accounting Documents

Other

D20-1-1, Export Reporting

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