Administrative Monetary Penalty System
C055
Contravention
Licensee of a duty free shop failed to acknowledge receipt of goods as prescribed in the Duty Free Shop Regulations, subsection 16(1).
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $150 |
| 2nd | $225 |
| 3rd and subsequent | $450 |
- Penalty basis
- Per CCD
- Retention period
- 12 months
Guidelines
Non-compliance occurs when the licensee fails to acknowledge receipt of goods by endorsing bill of lading, waybill or similar document or endorse the document used by the licensee, to account for inventory.
For example, during an examination a CBSA officer finds a bill of lading, waybill or similar document that has not been properly endorsed.
A duty free shop operator fails to account for the overages or shortages in shipments subsequent to endorsing bill of lading, waybill or similar document.
References
Regulation
Duty Free Shop Regulations, paragraph 16(1)(a)
D-Memo
D4-3-5, Duty Free Shop – Inventory Control and Sales Requirements
Other
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