Administrative Monetary Penalty System
C169
Contravention
Person failed to repay within 90 days duties and interest refunded under paragraph 74(1)(f) of the Customs Act after a failure to comply with a condition imposed under a tariff item in the List of Tariff Provisions in the schedule to the Customs Tariff.
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $500 |
| 2nd | $750 |
| 3rd and subsequent | $1,500 |
- Penalty basis
- Per instance
- Retention period
- 36 months
Guidelines
Non-compliance occurs when a refund has been paid under paragraph 74(1)(f) of the Customs Act and the goods subsequently fail to comply with conditions imposed under a tariff item.
Applied against the importer.
Penalty is applied as a result of a review or verification.
For errors discovered during a first visit, review or verification, a first level penalty will apply.
For errors discovered during a second visit, review or verification, a second level penalty will apply.
For errors discovered during a third and subsequent visits, reviews or verifications, the third level penalty will apply.
For failure to report a failure to comply with a condition imposed under a tariff item, see C168.
References
Legislation
Customs Act, paragraph 80.2(2)(b)
D-Memo
Other
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