Administrative Monetary Penalty System
C346
Contravention
Person who has reported goods under subsection 95(1) of the Customs Act that are subject to export control, failed to answer truthfully any question asked by an officer with respect to the goods.
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $2,000 |
| 2nd | $4,000 |
| 3rd and subseqeuent | $8,000 |
- Penalty basis
- Per occurence
- Retention period
- 12 months
Guidelines
Non-compliance occurs when a person has not answered truthfully questions relating to exportation of goods that are subject to export control.
For example, an officer reviews the information provided for a shipment, which shows that the goods were consigned to a party in a country not controlled by export regulations. However, during an examination of the goods, the officer finds the bill of sale, which shows that the goods were purchased by and consigned to a party in a controlled country. Officer contacts the exporter to confirm the final destination of goods and the exporter indicates that the final destination of the goods is the non-controlled country, which is untrue. Penalty C346 may be applied.
In addition to the AMPS penalty, if the export of the goods would pose a security risk, goods may be seized as forfeit.
If seizure of goods is impractical, or goods are not found, an ascertained forfeiture may be served in addition to AMPS penalty.
Applied against the exporter.
For failure to answer truthfully any question with respect to goods not subject to export control, see C189.
For failure to provide true, accurate and complete information on an export declaration, see C005.
References
Legislation
Customs Act, paragraph 95(3)(a)
D-Memo
N/A
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