Administrative Monetary Penalty System
C359
Contravention
Person generated or used false Release Notification System (RNS) notice to remove goods from a customs office or sufferance warehouse.
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $2,000 |
| 2nd | $4,000 |
| 3rd and subsequent | $8,000 |
- Penalty basis
- Per instance
- Retention period
- 12 months
Guidelines
Non-compliance occurs when it is discovered during a sufferance warehouse check or examination that goods believed to be on site have been removed by the use of a false RNS.
For example, a Border Services Officer (BSO) goes to a sufferance warehouse to examine a shipment but finds that the goods have already been delivered to the importer and therefore is unable to examine the shipment. The officer determines that there had been a false RNS message presented to customs as a release. Therefore, C359 is issued.
Assessed against a sufferance warehouse operator or person who generated a false message (i.e. importer).
For specified goods, ascertained forfeiture to be applied in addition to AMPS penalty.
For use of a false RNS message for removal of goods from a customs bonded warehouse or duty free shop, see C069.
References
Legislation
D-Memo
D17-1-5, Registration, Accounting and Payment for Commercial Goods
Other
- D17-1-10, Coding of Customs Accounting Documents
- Release Notification System (RNS) Participant's Requirements
- Date modified: