Administrative Monetary Penalty System
C359

Contravention

Person generated or used false Release Notification System (RNS) notice to remove goods from a customs office or sufferance warehouse.

Penalty

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

Guidelines

Non-compliance occurs when it is discovered during a sufferance warehouse check or examination that goods believed to be on site have been removed by the use of a false RNS.

For example, a Border Services Officer (BSO) goes to a sufferance warehouse to examine a shipment but finds that the goods have already been delivered to the importer and therefore is unable to examine the shipment. The officer determines that there had been a false RNS message presented to customs as a release. Therefore, C359 is issued.

Assessed against a sufferance warehouse operator or person who generated a false message (i.e. importer).

For specified goods, ascertained forfeiture to be applied in addition to AMPS penalty.

For use of a false RNS message for removal of goods from a customs bonded warehouse or duty free shop, see C069

References

Legislation

Customs Act, section 31

D-Memo

D17-1-5, Registration, Accounting and Payment for Commercial Goods

Other

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