Administrative Monetary Penalty System


Person who reported goods under subsection 95(1) of the Customs Act failed to export goods and failed to report failure to export the goods.


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 shipment
Retention period
12 months


Non-compliance occurs when the exporter fails to notify the CBSA that the goods are no longer to be exported as originally reported.

Applied against the exporter.

Officers should determine if the failure to export the goods was caused by circumstances beyond the exporter's / carrier's responsibility or control.

Apply a penalty per shipment.



Customs Act, section 96



Date modified: