Administrative Monetary Penalty System
C330

Guidelines

Non-compliance occurs when a person fails to account for imported goods no later than the 24th day of the month following the month of their release.

The officer is to issue the penalty in ICS when this non-compliance is discovered.

This is in the instance of an individual transaction.

Applied against the courier if the goods are casual which are covered by subsection 32(5)(a) of the Customs Act, or applied against the importer if the goods are commercial which are covered by subsection 32(5)(b) of the Customs Act.

In the Courier Low Value Shipment Program (CLVS), the release of the reported shipments is not system generated. The release process is completed by an officer (it is not done in ACROSS). Release occurs through the paper copy of a Cargo/Release List or through a third-party courier system), there is no automatic control check for late accounting of the F type entries presented by customs brokers.

Note: While couriers are responsible to report and release shipments in the CLVS, that does not mean that they are responsible to account for the goods. As per 32(5) of the Customs Act, two entities could be responsible, the courier (if casual goods) or the importer (if commercial goods).

Apply a penalty per transactional B3.

References

Legislation

Customs Act, paragraphs 32(5)(a) and (b)

D-Memo

D17-4-0, Courier Low Value Shipment Program

Other

• Accounting for Imported Goods and Payment of Duties Regulations
• Persons Authorized to Account for Casual Goods Regulations