Administrative Monetary Penalty System
C164
Contravention
Person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to truthfully answer any questions asked by the officer concerning the records.
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $2,000 |
| 2nd | $4,000 |
| 3rd and subsequent | $8,000 |
- Penalty basis
- Per instance
- Retention period
- 36 months
Guidelines
Non-compliance occurs when an audit, verification or examination determines that a licensee of a duty free shop or bonded warehouse failed to answer questions truthfully about records requested by an officer.
Applied against the licensee (warehouse or DFS), certificate holder (duty deferral), courier or CSA importer.
This penalty is normally applied by an investigations officer.
The officer must have written documentation proving that the licensee failed to answer questions truthfully.
References
Legislation
D-Memo
D17-1-21, Maintenance of Records in Canada by Importers
Other
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