Administrative Monetary Penalty System
C272
Contravention
While transacting business as a customs broker, a broker failed to keep separately, all of the records, books of account and copies of transactions referred to in paragraphs 13(1)(a) to (c) of the Customs Brokers Licensing Regulations related to business transacted 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.
Non-compliance is discovered as a result of verification or audit.
A customs broker may transact business for a client directly, or through the services of a qualified sub-agent (customs broker).
Records pertaining to clients served directly, must be kept separately (or at least be distinguishable) from the records pertaining to clients served indirectly, through the services of a sub-agent.
One or more records not kept separately, (per client if applicable), will be considered to be separate contravention.
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.
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)(d)
D-Memo
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