Administrative Monetary Penalty System
C001
Contravention
Person failed to keep electronic records in an electronically readable format for the prescribed period.
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $150 |
| 2nd | $225 |
| 3rd and subsequent | $450 |
- Penalty basis
- Per verification
- Retention period
- 36 months
Guidelines
Non-compliance occurs when any importer, exporter, person who causes goods to be imported or exported, or any other designated person on behalf of said individuals fails to keep electronic records in an electronically readable format for the prescribed period.
The penalty is applied as a result of an audit, verification or examination.
The system on which data is stored must have capability of producing accessible and readable electronic records.
Any person who chooses to keep records electronically must also maintain the system requirements (including any equipment, hardware and software) that are necessary to access the information contained in those records, and must be willing to provide access to the equipment to CBSA officials for the purpose of reviewing the records.
The readable format must provide a link to relevant supporting documents.
References
Legislation
Customs Act, subsection 2(1.3)
D-Memo
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