Administrative Monetary Penalty System
C195
Contravention
Person who exported goods or caused goods to be exported failed to keep records at the place of business in Canada or at a designated place for a prescribed period.
Penalty
Occurrence | Penalty |
---|---|
Flat rate | $25,000 |
- Penalty basis
- Per audit
- Retention period
- 12 months
Guidelines
Non-compliance occurs when the person fails to keep records at the specified place, in the prescribed manner and for the prescribed period which is deemed to be six years following the exportation.
References
Legislation
Customs Act, subsection 97.2(1)
D-Memo
D20-1-5, Maintenance of Records in Canada by Exporters and Producers
Other
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