Administrative Monetary Penalty System
C216
Contravention
Person failed within 90 days after the date of the diversion to report diverted goods to a customs officer at a customs office.
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $600 |
| 2nd | $1,200 |
| 3rd and subsequent | $2,400 |
- Penalty basis
- Per audit
- Retention period
- 36 months
Guidelines
Non-compliance occurs when a drawback has been granted by reason of a deemed exportation under subsection 89(3) of the Customs Tariff and the goods are not subsequently exported but are diverted to an unqualified use and the person fails to report this diversion.
Applied against the importer.
This contravention is applied whether or not there was an amount, which was repayable.
Contravention does not occur until 90 days after diversion.
For errors discovered during a first verification or audit, the first level penalty will apply per verification or audit.
For errors discovered during a second verification or audit, a second level penalty will apply per verification or audit.
Third level penalty applies for errors discovered during a third or subsequent verifications or audits.
When person fails to pay the amount of drawback and any interest granted, see C217.
References
Legislation
Customs Tariff, paragraph 118(2)(a)
D-Memo
Other
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