Administrative Monetary Penalty System
Master Penalty Document

The Master Penalty Document lists contraventions resulting from failure to voluntarily comply with designated provisions identified in the Customs Act, Customs Tariff and related regulations. Each contravention describes the failure to comply, the associated penalty amounts, legislative, regulatory and administrative references and guidelines for application of the contravention.

The Designated Provisions (Customs) Regulations outline the sections of the Customs Act, Customs Tariff, SIMA and related regulations that can be enforced under the AMPS program. Only provisions that are designated by law are subject to AMPS penalties.

Unless otherwise indicated, penalties are normally applied by a Canada Border Services Agency (CBSA) officer.

The "Guidelines" are meant to provide direction, non-exhaustive examples and other pertinent information that may help BSOs choose the proper contravention. For further information, refer to the appropriate legislation, regulation or other reference material.

Qualifying clients may be eligible for a reduction of penalties amounts under the Penalty Reinvestment Agreement (refer to D memorandum D22-1-2).

The Master Penalty Document is subject to at least, yearly revisions.

Last revision:

October 2024