Administrative Monetary Penalty System
C218
Contravention
Person failed to pay within 90 days duties relieved under section 89 of the Customs Tariff on the goods that entered into a process which produced by-product(s) not eligible for relief.
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 person failed to pay within 90 days, the duties relieved, under section 89 of the Customs Tariff, on goods that entered into a process, which produced a by-product not eligible for relief.
Applied against the importer.
For errors discovered during a first audit, review or verification, a first level penalty will apply.
For errors discovered during a second audit, review or verification, a second level penalty will apply.
Third level penalty applies for errors discovered during a third or subsequent audits, reviews or verifications.
References
Legislation
Customs Tariff, subsection 121(1)
D-Memo
Other
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