Administrative Monetary Penalty System
C331

Guidelines

Non-compliance occurs when a person fails to account for imported goods (on consolidated B3s) 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.

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

Apply a penalty per shipment.

In instances of consolidated entries, apply a penalty per shipment, maximum of $2,000.

Note: In the Courier Low Value Shipment Program, as the release of the reported shipments takes place outside of ACROSS, i.e. it 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.

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