Administrative Monetary Penalty System
Contravention C021

Person (Carrier) failed to report imported goods, to customs forthwith in writing at the nearest designated customs office that was open for business.

Guidelines

Non-compliance occurs when the carrier fails to report a shipment to customs in the prescribed manner at the nearest designated customs office. Non-compliance must be discovered through a CBSA initiated examination, tracer or audit.

For post-audit carrier, except air mode, no penalty assessed if carrier provides proof, within 24 hours of arrival of the shipment, that Cargo Control Document (CCD) was prepared for goods prior to their arrival in Canada, as per D3-1-1.

For Specified Goods, additional sanctions will apply, including seizure and/or ascertained forfeiture.

Carriers have only one obligation per arrival; that is to report. In scenarios where the carrier has met their one obligation and numerous shipments have not been reported on their conveyance, the CBSA can issue the penalties based on the number of shipments not reported – however only one Notice of Penalty Assessment (NPA) can be issued.

References

Legislation

Customs Act, subsection 12(1)

D-Memo

D3-1-1, Policy Respecting the Importation and Transportation of Goods

Other

• Reporting of Imported Goods Regulations
• Transportation of Goods Regulations