Administrative Monetary Penalty System
C340

Contravention

Person who is required by subsection 22(1) of the Customs Act to keep records in respect of commercial goods failed to keep records for the prescribed period and in the prescribed manner.

This applies when an audit, verification or examination determines that there are no records in existence.

Penalty

Occurrence Penalty
Flat rate $25,000
Penalty basis
Per instance
Retention period
12 months

Guidelines

Non-compliance occurs when an audit or verification determines that a carrier or transporter failed to keep any records whatsoever.

Applied against the carrier.

This occurs when no records exist.

Apply a penalty per instance.

For no existing records by a warehouse or duty free shop licensee, courier, certificate holder (duty deferral) or CSA Importer, see C160.

References

Legislation

Customs Act, subsection 22(1)

D-Memo

N/A

Other

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