Administrative Monetary Penalty System
Person who exported goods failed to truthfully answer any questions asked by an officer in respect of the records.
|3rd and subsequent||$8,000|
- Penalty basis
- Per occurence
- Retention period
- 12 months
Non-compliance occurs when it has been determined that the exporter did not answer truthfully questions asked by an officer in respect of records for the goods being exported.
For example, officer contacts the exporter and asks for the total number of declarations submitted in the last year. Officer compares the information given by the exporter against available data and discovers that the information does not match. Penalty C319 may be applied.
Customs Act, subsection 97.2(1)
D20-1-5, Maintenance of Records in Canada by Exporters and Producers
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