Administrative Monetary Penalty System
C224

Guidelines

Non-compliance occurs when a CSA importer fails to provide a detailed product description in respect of goods liable for review under the Special Import Measures Act (SIMA) after the importer has been notified in writing.

SIMA Compliance Officers and Senior Enforcement and Appeals Officers are authorised to apply this penalty.

Applied against CSA importers.

Penalty cannot be issued unless the importer has been notified in writing that detailed product description is required.

The importer will have 10 days after issuance of the letter, or Detailed Adjustment Statement (DAS) to provide the records.

More time can be negotiated, depending on the circumstances.

The penalty will be applied if the information is not provided after this first request.

Type and extent of information required will be identified by the Anti-dumping and Countervailing Directorate in the notice letter to the importer.

Verify that the importer has been notified regarding the product description requirements (letter or DAS) by referring to the SIMA compliance case file found in Apollo.

For the first B3, apply the first level penalty; for the second B3, apply the second level penalty; for the third and subsequent B3, apply the third level penalty.

Apply a penalty per document, i.e. per B3 or B2.

For non-CSA importer, see C223.

References

Legislation

Customs Act, subsection 40(1)

D-Memo

D17-1-10, Coding of Customs Accounting Documents

Other

Electronic Commerce Client Requirements Document, Chapter 17: Customs Self Assessment (CSA) Importer