Administrative Monetary Penalty System
C269
Contravention
A customs broker failed to keep records and books of account indicating all financial transactions made while transacting business as a customs broker.
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $300 |
| 2nd | $450 |
| 3rd and subsequent | $900 |
- Penalty basis
- Per audit
- Retention period
- 36 months
Guidelines
Applied against the broker.
All contraventions found within the same audit, verification or examination from the sample pool, will be assessed at the same level (e.g. first level, second level, etc.).
There will be one assessment per audit, verification or examination and a penalty will be applied as per the relevant level for the identified contravention.
One or more records not kept, (per client), will be considered to be separate contravention.
Brokers who operate at more than one location may keep their records and books of account at a single location. Therefore, before applying the penalty, the officer should verify that the records are not kept at another location.
References
Regulation
Customs Brokers Licensing Regulations, paragraph 17(1)(a)
D-Memo
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