Administrative Monetary Penalty System
C005

Contravention

Person provided information to an officer that is not true, accurate and complete.

The information required to be provided in any permit, certificate, licence, document or declaration in respect of imported or exported goods is incorrect.

Penalty

Occurrence Penalty
1st $150 Footnote *
2nd $225
3rd and subsequent $450
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
12 months

Guidelines

Non-compliance occurs when mandatory prescribed information required to be provided by electronic or written means, in respect of imported or exported goods is untrue, inaccurate or incomplete.

One penalty will be issued per declaration or document regardless of number of errors or omissions in a permit, certificate, licence, document or declaration in respect of imported or exported goods.

The penalty will be applied against the person required to provide the information e.g. importer, exporter, carrier.

When an officer gives an opportunity to provide missing information on import documentation and a client fails to comply with this request, a penalty will be applied.

Where the mandatory prescribed information provided is incorrect, a penalty will be applied and a request for the correct information will be made. Officers will specify that a penalty will be issued on the reject notice.

The determination of issues related to origin, tariff classification and value for duty shall not be resolved at the border. No C005 penalty shall be issued by border services officers when mandatory 10-digit HS system code, value for duty and origin submitted are questionable. Border services officers should utilize the established regional methods, i.e., round-trip memorandum, A32, etc., to refer the matter to their local Compliance Verification Unit or Investigations.

C005 may apply to exporters and export carriers who have reported goods, but provided incorrect, incomplete or untrue information in the mandatory fields of the export declaration (export permit, licence or certificate, cargo control document, etc.)

An AMP is not to be issued for instances of minor clerical or typographical errors identified in sub-paragraphs 5(f)(i) through (iv) of Memorandum D17-2-1 that have not been determined to be a part of an established pattern of non-compliance.

All Other Government Department requirements must be met prior to release or export of the shipment.

C005 is not to be used where a more specific contravention exists.

For missing import permits, certificates or energy efficiency information, see C071.

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

For non-compliance involving certificates of origin, see C152 or C194.

For Export Summary Reporting violations, see C170 and C317.

For missing CERS or G7-EDI Export Declaration for regular goods, see C170.

For missing CERS or G7-EDI Export Declaration for controlled, regulated or prohibited goods, see C345.

For missing export permit, licences or certificates, see C315.

The issuance of C348 penalties is most suitable for routine finds of breaches where fact finding is straightforward and the evidence of a breach can be easily determined and proven.

References

Legislation

Customs Act, section 7.1

D-Memo

D17-1-10, Coding of Customs Accounting Documents

Other

D20-1-1, Exporter Reporting

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