Administrative Monetary Penalty System


Person failed to provide records to an officer when requested, within the time specified by the officer.


Occurrence Penalty
1st $600
2nd $1,200
3rd and subsequent $2,400
Penalty basis
Per written request
Retention period
36 months


Non-compliance occurs when a person, who has received a written request from an officer, fails to produce records, books, letters, accounts, invoices, statements or other documents or information as specified by the officer.

An officer may make a written request to any person for any purpose related to the administration or enforcement of the Customs Act, including the collection of any amount owing under the Customs Act.

This penalty is normally applied by a Senior Officer Trade Compliance (SOTC) or investigations officer and approved by the regional Manager, Trade Compliance or regional Manager, Investigations.

SOTCs must use discretion when deciding how much time to allow the company to produce the document or records at issue. Thirty days may be considered reasonable.

This contravention is subject to graduated penalties and is applied on a per request basis, which will be made in writing and may involve more than one document.

The first contravention is subject to a $600 penalty.

For failure to keep records in respect of commercial goods imported, see C299.

For failure to make records available in respect of commercial goods, see C157.



Customs Act, subsection 43(2)


D17-1-21, Maintenance of Records in Canada by Importers

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