Administrative Monetary Penalty System
Importer failed to keep prescribed records for goods subject to Special Import Measures Act (SIMA) action.
- Penalty basis
- Per audit
- Retention period
- 36 months
Non-compliance occurs when the importer fails to keep prescribed records for goods subject to Special Import Measures Act (SIMA) action.
Applied against the importer.
SIMA Compliance Officers and Senior Enforcement and Appeals Officers are authorised to apply this penalty.
Penalty cannot be issued unless the importer has been notified in writing that prescribed records are required.
Verify that the importer has been notified regarding these requirements by referring to the SIMA compliance case file found in Apollo.
Prescribed records are:
- date of sale
- description of the goods
- date of release
- the location of release
- commercial invoice
- purchase order
- proof of payment including credits and adjustments
- any other information as requested in the written notice
Apply a penalty per audit or verification.