Administrative Monetary Penalty System
C004

Contravention

Person provided information to an officer that is not true, accurate and complete. When a Special Import Measures Act (SIMA) code was not completed correctly for goods imported seven days or more after a preliminary determination was made and after the importer was notified in writing, and ending when the SIMA action is terminated by Canada Border Services Agency (CBSA) or the Canadian International Trade Tribunal (CITT).

Penalty

Occurrence Penalty
1st $500 Footnote *
2nd $750
3rd and subsequent $1,500
Footnote *

A 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment (NPA) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.

Return to footnote * referrer
Penalty basis
Per document
Retention period
36 months

Guidelines

Non-compliance occurs when a person failed to meet the requirements for goods subject to the Special Import Measures Act (SIMA) by providing information to an officer that was not true, accurate and complete.

Trade and Anti-dumping Programs Directorate will notify importers of preliminary and final determinations of dumping or subsidizing concerning specific imported goods. Importers may also be notified by receiving a Detailed Adjustment Statement as part of SIMA Compliance activities.

Applied against the importer.

SIMA Compliance Officers and Senior Enforcement and Appeals Officers are authorized to apply this penalty.

Seven days after the notification is issued the applicable SIMA code must be used on import transactions (i.e. B3).

Refer to the Measures in Force in the Anti-dumping section of the CBSA Web site to verify which goods are subject to the SIMA actions.

Verify that the importer has been notified regarding the SIMA codes by referring to the case information on the SIMA compliance case file found in Apollo.

The obligation to code the B3 or B2 ends when the SIMA action is terminated by the CBSA or the CITT or the surtax expires.

The penalty will be applied per document, i.e. per B3 or B2.

References

Legislation

Customs Act, section 7.1

D-Memo

D17-1-10, Coding of Customs Accounting Documents

Other

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