diff --git "a/data/processed/amps.json" "b/data/processed/amps.json" new file mode 100644--- /dev/null +++ "b/data/processed/amps.json" @@ -0,0 +1,2630 @@ +[ + { + "id": "amps-c001", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C001", + "marginal_note": "Person failed to keep electronic records in an electronically readable format for the prescribed period.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C001", + "text": "Person failed to keep electronic records in an electronically readable format for the prescribed period.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer verification\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when any importer, exporter, person who causes goods to be imported or exported, or any other designated person on behalf of said individuals fails to keep electronic records in an electronically readable format for the prescribed period.\nThe penalty is applied as a result of an audit, verification or examination.\nThe system on which data is stored must have capability of producing accessible and readable electronic records.\nAny person who chooses to keep records electronically must also maintain the system requirements (including any equipment, hardware and software) that are necessary to access the information contained in those records, and must be willing to provide access to the equipment to CBSA officials for the purpose of reviewing the records.\nThe readable format must provide a link to relevant supporting documents.\nReferences\nLegislation\nCustoms Act , subsection 2(1.3)\nD-Memo\nD17-1-21 : Maintenance of Records in Canada by Importers\nPage details\nDate modified:\n2025-02-05", + "history": "", + "last_amended": "2025-02-05", + "current_to": "2025-02-05", + "citation": "AMPS contravention C001", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c001-eng.html" + }, + { + "id": "amps-c004", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C004", + "marginal_note": "Person provided information to an officer that is not true, accurate and complete.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C004", + "text": "Person provided information to an officer that is not true, accurate and complete.\nWhen a Special Import Measures Act ( SIMA ) code was not completed correctly for goods imported seven days or more after a preliminary determination was made and after the importer was notified in writing, and ending when the SIMA action is terminated by CBSA or the Canadian International Trade Tribunal ( CITT ).\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second level will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued. The non-escalation rule only applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer document\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a person failed to meet the requirements for goods subject to the SIMA by providing information to an officer that was not true, accurate and complete.\nTrade and Anti-dumping Programs Directorate will notify importers of preliminary and final determinations of dumping or subsidizing concerning specific imported goods. Importers may also be notified by receiving a Detailed Adjustment Statement as part of SIMA Compliance activities.\nApplied against the importer.\nSIMA Compliance Officers and Senior Enforcement and Appeals Officers are authorized to apply this penalty.\nSeven days after the notification is issued the applicable SIMA code must be used on import transactions (that is, Commercial Accounting Declaration (CAD)).\nRefer to the Measures in Force in the Anti-dumping section of the CBSA website to verify which goods are subject to the SIMA actions.\nVerify that the importer has been notified regarding the SIMA codes by referring to the case information on the SIMA compliance case file.\nThe obligation to code the CAD ends when the SIMA action is terminated by the CBSA or the CITT or the surtax expires.\nThe penalty will be applied per document, that is, per CAD.\nReferences\nLegislation\nCustoms Act , section 7.1\nD-Memo\nD17-1-10 , Coding of Customs Accounting Documents\nOther\nD11-6-4 : Relief of Interest and/or Penalties Including Voluntary Disclosure\nD17-2-1 : The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request\nSpecial Import Measures Act Measures in Force\nPage details\nDate modified:\n2025-02-05", + "history": "", + "last_amended": "2025-02-05", + "current_to": "2025-02-05", + "citation": "AMPS contravention C004", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c004-eng.html" + }, + { + "id": "amps-c005", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C005", + "marginal_note": "Person provided information to an officer that is not true, accurate and complete.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C005", + "text": "Person provided information to an officer that is not true, accurate and complete.\nThe information required to be provided in any permit, certificate, licence, document or declaration in respect of imported or exported goods is incorrect.\nPenalty\nOccurrence\nPenalty\n1st\n$150 Footnote 1\n2nd\n$225\n3rd and subsequent\n$450\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer document\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when mandatory prescribed information required to be provided by electronic or written means, in respect of imported or exported goods is untrue, inaccurate or incomplete.\nOne penalty will be issued per declaration or document regardless of number of errors or omissions in a permit, certificate, licence, document or declaration in respect of imported or exported goods.\nThe penalty will be applied against the person required to provide the information, for example, importer, exporter, import carrier, export carrier, etc.\nThe determination of issues related to origin, tariff classification and value for duty shall not be resolved at the border. No C005 penalty shall be issued by border services officers when mandatory 10-digit HS system code, value for duty and origin submitted are questionable. Border services officers should utilize the established regional methods, that is, round-trip memorandum, A32, etc., to refer the matter to their local Compliance Verification Unit or Investigations.\nAn AMP is not to be issued for instances of minor clerical or typographical errors identified in sub-paragraphs 5(f)(i) through (iv) of Memorandum D17-2-1 that have not been determined to be a part of an established pattern of non-compliance .\nAll Other Government Department requirements must be met prior to release or export of the shipment.\nC005 is not to be used where a more specific contravention exists.\nFor missing import permits, certificates or energy efficiency information, refer to contravention C071 .\nFor failure to account for imported goods at time of the release request, refer to contravention C360 .\nFor non-compliance involving certificates of origin, refer to contravention C152 or contravention C194 .\nFor Export Summary Reporting violations, refer to contravention C170 and contravention C317 .\nFor missing CERS or G7-EDI Export Declaration for regular goods, refer to contravention C170 .\nFor missing CERS or G7-EDI Export Declaration for controlled, regulated or prohibited goods, refer to contravention C345 .\nFor missing export permit, licences or certificates, refer to contravention C315 .\nThe issuance of contravention C348 penalties is most suitable for routine finds of breaches where fact finding is straightforward and the evidence of a breach can be easily determined and proven.\nReferences\nLegislation\nCustoms Act , section 7.1\nD-Memo\nD17-1-10: Coding of Customs Accounting Documents\nOther\nD20-1-1: Exporter Reporting\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C005", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c005-eng.html" + }, + { + "id": "amps-c008", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C008", + "marginal_note": "Person (carrier or freight forwarder) failed to report goods in the prescribed manner, including Customs Self-Assessment (CSA) shipments.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C008", + "text": "Person (carrier or freight forwarder) failed to report goods in the prescribed manner, including Customs Self-Assessment (CSA) shipments.\nPenalty\nOccurrence\nPenalty\n1st\n$150 Footnote 1\n2nd\n$225\n3rd and subsequent\n$450\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer conveyance or reporting submissions\nRetention period\n12 months\nGuidelines\nApplied per conveyance regardless of the number of shipments. A penalty may be applied against both the carrier and freight forwarder for the same conveyance. Where a conveyance is not involved, it will be applied per reporting submission (e.g., post-arrival re-manifest).\nApplied against a carrier or a freight forwarder in the highway mode where paper documents are required.\nNon-compliance occurs when the carrier or freight forwarder fails to report goods in the prescribed manner. Non-compliance includes failing to provide required documentation or failing to provide required documentation in an acceptable format as per the applicable Electronic Commerce Client Requirements Document (ECCRD).\nDocumentation includes lead sheets, and other paper documents required to report, abstract and re-manifest goods\nWhere lead sheets are required in the highway mode, bar codes must be provided for the Cargo Control Number or Conveyance Reference Number as per Chapter 7 of the ECCRD\nWith respect to Customs Self-Assessment (CSA) participants submitting paper documents under Service Option 497, non-compliance occurs when the CSA transporter does not provide the following CSA data elements in a bar-coded format:\nCSA importer Business Number\nCSA carrier code; and/or\nSecondary CSA carrier code, when applicable\nAll barcodes must be readable, however, a penalty should only be applied when the barcode is visibly deformed or defaced and cannot be scanned.\nWhen a bonded carrier fails to use his authorized bonded carrier code or fails to present a letter of exclusivity when using another bonded carrier's code, refer to contravention C371 .\nReferences\nLegislation\nCustoms Act , subsection 12(1) and (2)\nD-Memo\nD3-1-1: Policy Respecting the Importation and Transportation of Goods\nD3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements\nD3-4-2: Highway Pre-arrival and Reporting Requirements\nD17-1-10: Coding of Customs Accounting Documents\nD23-2-1: Customs Self-Assessment Program for Carriers\nD23-3-1: Customs Self-Assessment Program for Importers\nOther\nElectronic Commerce Client Requirements Document\nChapter 4: Advance Commercial Information (ACI)/eManifest Highway\nChapter 7: Advance Commercial Information (ACI)/eManifest Highway – Portal\nChapter 8: Advance Commercial Information (ACI)/eManifest House Bill Portal\nChapter 18: Customs Self-Assessment (CSA) Carrier\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C008", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c008-eng.html" + }, + { + "id": "amps-c010", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C010", + "marginal_note": "While transacting business as a customs broker, a broker failed to make available to an officer, within the time specified by the officer, any records required ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C010", + "text": "While transacting business as a customs broker, a broker failed to make available to an officer, within the time specified by the officer, any records required to be kept under the Regulations.\nPenalty\nOccurrence\nPenalty\n1st\n$300 Footnote 1\n2nd\n$450\n3rd and subsequent\n$900\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer request\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when a broker fails to make available to an officer, within the time frame specified by the officer, and in the manner specified by regulation, any records that the customs broker is required by regulation to keep.\nThe information should be available in such a manner as to enable an officer to perform detailed audits and to obtain or verify information.\nFailure to produce any or all records as detailed in the Customs Brokers Licensing Regulations , within the time period specified by an officer, shall be considered a single contravention.\nFailure to produce records in relation to an individual claim identified for manual review under CREDITS shall be considered a single contravention.\nIt should be noted that, by regulation, customs brokers are required to keep records for a period of six years after the importation of the goods to which the information relates.\nFor example, the officer requested the broker to produce documentation relating to a clearance for a particular shipment. The broker did not provide, within the 30-day time frame assigned by the officer, the required information.\nReferences\nLegislation\nCustoms Act , subsection 9(3)\nD-Memo\nD1-8-1: Licensing of Customs Brokers\nOther\nCustoms Brokers Licensing Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C010", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c010-eng.html" + }, + { + "id": "amps-c011", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C011", + "marginal_note": "A person transacted or attempted to transact business as a customs broker, or held oneself out as a customs broker and did not hold a licence issued under subse", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C011", + "text": "A person transacted or attempted to transact business as a customs broker, or held oneself out as a customs broker and did not hold a licence issued under subsection 9(1) of the Customs Act and was not qualified under the regulations, or duly authorized to transact business as a customs broker by a person who holds such a licence.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer client\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when an unlicensed agent, or a person who is not qualified under the regulations or duly authorized to transact business as a customs broker by a person who holds a broker's licence performs customs brokers' licensed activities.\nA penalty will be applied for each activity performed by an unlicensed broker, or by a person who is not qualified under the regulations or not duly authorized to transact business as a customs broker by a person who holds a broker's licence, and who performs customs brokers' licensed activities.\nTransactions completed for additional clients, but found at the same time, will be assessed on a per client basis at the same level.\nReferences\nLegislation\nCustoms Act , subsection 9(4)\nD-Memo\nD1-6-1: Authority to Act as Agent\nOther\nD1-8-1: Licensing of Customs Brokers\nCustoms Brokers Licensing Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C011", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c011-eng.html" + }, + { + "id": "amps-c018", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C018", + "marginal_note": "Person in charge of a commercial conveyance arriving in Canada failed to transport passengers and crew to a customs office designated for that purpose and open ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C018", + "text": "Person in charge of a commercial conveyance arriving in Canada failed to transport passengers and crew to a customs office designated for that purpose and open for business, forthwith on arrival.\nPenalty\nOccurrence\nPenalty\n1st\n$250 per person, minimum penalty of $2,500\n2nd\n$500 per person, minimum penalty of $5,000\n3rd\n$1,000 per person, minimum penalty of $10,000\n4th and subsequent\nFlat rate $25,000\nPenalty basis\nPer unreported person, passenger or crew\nRetention period\n12 months\nGuidelines\nEvery person in charge of a commercial conveyance arriving in Canada is required to proceed without delay to a designated customs office open for business prior to disembarking any persons, passengers, and/or crew.\nApplies when commercial conveyances arrive at a place non-designated for customs clearance or arrives at a designated customs office that is not open for business. Consideration may be given based on weather conditions, emergencies or pre-arrival arrangements that have been made with customs office.\nApplied against any commercial carrier that is in the business of transporting freight, crew and/or passengers and fails to report passengers or crew.\nApply to all modes of transportation.\nIn the air mode, the \"customs office open for business\" is the designated customs office where the air carrier is scheduled to land.\nIn the marine mode, the \"customs office open for business\" is the designated customs office where the marine carrier is scheduled to conduct a first stop.\nIn the highway mode, the \"customs office open for business\" is the first designated customs office where the highway carrier arrives in Canada.\nIn the rail mode, the \"customs office open for business\" is the designated customs office where the rail carrier is scheduled to conduct a first stop.\nApply a penalty per unreported person, passenger or crew member.\nExample of Non-Compliance : A vessel reports to a location that is not open for business (ex. arrives after business hours) and has not notified or made prior arrangements with the  CBSA .\nFor failure to report conveyances inbound, refer to contravention C023 .\nReferences\nLegislation\nCustoms Act , subsection 11(3)\nD-Memo\nD2-5-0, Legislative Requirements for the Presentation of Persons at a CBSA Office\nOther\nPresentation of Persons (2003) Regulations\nD2-5-6, Aircrew Reporting\nCustoms Act , section 5\nD3-5-1, Commercial Vessels in International Service\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C018", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c018-eng.html" + }, + { + "id": "amps-c021", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C021", + "marginal_note": "Person (Carrier) failed to report imported goods, to customs forthwith in writing at the nearest designated customs office that was open for business.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C021", + "text": "Person (Carrier) failed to report imported goods, to customs forthwith in writing at the nearest designated customs office that was open for business.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the carrier fails to report a shipment to customs in the prescribed manner at the nearest designated customs office. Non-compliance must be discovered through a CBSA initiated examination, tracer or audit.\nFor post-audit carrier, except air mode, no penalty assessed if carrier provides proof, within 24 hours of arrival of the shipment, that Cargo Control Document ( CCD ) was prepared for goods prior to their arrival in Canada, as per D3-1-1.\nFor Specified Goods, additional sanctions will apply, including seizure and/or ascertained forfeiture.\nCarriers have only one obligation per arrival; that is to report. In scenarios where the carrier has met their one obligation and numerous shipments have not been reported on their conveyance, the CBSA can issue the penalties based on the number of shipments not reported – however only one Notice of Penalty Assessment ( NPA ) can be issued.\nReferences\nLegislation\nCustoms Act , subsection 12(1)\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nOther\nReporting of Imported Goods Regulations\nTransportation of Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C021", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c021-eng.html" + }, + { + "id": "amps-c023", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C023", + "marginal_note": "Person failed to report conveyances inbound and/or upon arrival.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C023", + "text": "Person failed to report conveyances inbound and/or upon arrival.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer conveyance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a conveyance is not reported upon arrival in Canada, as prescribed, at the nearest designated customs office open for business.\nNon-compliance with CACM requirements\nIn instances where the Conveyance Arrival Certification Message ( CACM ) requirements are not met, or where the carrier fails to transmit their CACM within the prescribed manner and timeframe, that is, CACM is transmitted prior to the timeframe allowed. The officer must forward this information to the Commercial Program Directorate at Headquarters ( HQ ). This penalty is to be issued by the Commercial Program Directorate at Headquarters against the carrier responsible for providing CACM.\nThe CACM shall be sent to the CBSA using an Electronic Data Interchange ( EDI ) method at first point of arrival ( FPOA ) in accordance with the timelines, technical requirements, specifications and procedures for electronic means as set out in the Reporting of Imported Goods Regulations and the applicable Electronic Commerce Client Requirements Document.\nExamples:\nAn air carrier failed to transmit electronic CACM, after the aircraft was cleared to land at an airport of arrival, following arrival in Canada\nA marine carrier failed to transmit their CACM within a two hour window prior to their actual arrival at a Canadian port. The vessel must be within Canadian waters at the time the CACM is submitted\nA rail carrier failed to transmit their CACM within a 30-minute window prior to their actual arrival at the Canadian border\nNon-compliance with reporting requirement, (CACM exempt)\nConveyances exempt from transmitting ACI data to the CBSA are also exempt from transmitting the CACM.\nExempt conveyances must still be reported to the CBSA at the FPOA , under section 12(1) of the Customs Act .\nIn instances where a carrier fails to report a conveyance upon arrival in Canada, border services officers will issue the penalty against the carrier responsible for reporting.\nExamples:\nA commercial passenger aircraft (including charter flights) arrives in Canada, or makes a technical stop at an AOE , and fails to report the arrival of the conveyance to the CBSA\nA cruise ship makes an unscheduled stop at a port in Canada prior to arriving at its indicated FPOA and fails to report the stop to the CBSA\nA highway carrier fails to report their conveyance at the Primary Inspection Line at the First Point of Arrival\nExceptions/exemptions from transmitting pre-arrival information are listed in  D-3 .\nIt is important to understand that the transmission of ACI data does not constitute report. The carrier must report the conveyance on arrival in the prescribed manner.\nFor failure to transmit Advance Commercial Information, refer to  contravention C378 .\nIf a carrier fails to report imported goods, refer to  contravention C021 .\nReferences\nLegislation\nCustoms Act , section 12\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load / Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C023", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c023-eng.html" + }, + { + "id": "amps-c025", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C025", + "marginal_note": "Person reporting goods under section 12 of the Customs Act inside or outside Canada failed to answer truthfully any question asked by an officer with ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C025", + "text": "Person reporting goods under section 12 of the Customs Act inside or outside Canada failed to answer truthfully any question asked by an officer with respect to the goods.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer occurence\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a person reporting commercial goods fails to answer truthfully any question asked with regards to the goods. The goods have been reported to the CBSA , but an untrue statement is made with respect to the goods.\nApplied against the person reporting the goods.\nThis penalty applies to commercial goods only.\nPerson makes a verbal statement that is false in material fact in order to avoid compliance with the Act.\nIf no goods are reported and goods are subsequently found during an exam, contravention  contravention C021 should apply.\nFor written administrative type errors, refer to contravention C005 .\nFor written false statements, refer to contravention C348 .\nReferences\nLegislation\nCustoms Act , subsection 13(a)\nD-Memo\nN/A\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C025", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c025-eng.html" + }, + { + "id": "amps-c026", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C026", + "marginal_note": "When requested by an officer, person failed to present goods, to remove any covering from goods, to unload any conveyance or open any part thereof, or failed to", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C026", + "text": "When requested by an officer, person failed to present goods, to remove any covering from goods, to unload any conveyance or open any part thereof, or failed to open or unpack any package or container.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer request\nRetention period\n12 months\nGuidelines\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the person who has reported goods under section 12 or the person who is stopped by an officer in accordance with subsection 99(1) of the Customs Act fails to present goods, to remove any covering from goods, to unload any conveyance or open any part thereof, or failed to open or unpack any package or container when requested to do so by an officer.\nApplied against person who reports the goods under section 12 of the Customs Act inside or outside Canada or person who is stopped by an officer in accordance with subsection 99(1) of the Customs Act .\nOfficers should use discretion with regard to the term \"available for examination\" when goods are referred. For example, if the goods have arrived at the sufferance warehouse yard, but have not yet been off-loaded into the warehouse, no AMPS would be applicable.\nIf an RMD or RNS arrival notice is submitted or transmitted to the CBSA despite the person who reported goods under section 12 of the Customs Act having clearly indicated that the goods had not arrived, refer to contravention C274 .\nIn the case where the goods must be on hand at the time of the release request, and there are multiple containers documented on one cargo control document (against one release request), at least one of the containers must have arrived at the destination sufferance warehouse at the time the release request is submitted. The remaining containers must have arrived at the port of report and be en route or awaiting furtherance to the inland destination.\nShould goods be referred for secondary processing, the importer / broker will be given an opportunity to provide information to the officer that the remaining goods have arrived in Canada and are en route or awaiting transportation to destination.\nRequests for examinations must have enough detail for client to understand what is expected.\nA reasonable amount of time to prepare the goods will be allowed. The term ‘reasonable’ is dependent on mode (for example marine operators will be given time to offload and stage the goods which is not required in other modes) and the nature or quality of the goods (such as hazardous goods that require special handling); extra time will be allotted to make the arrangements.\nFor situations where goods are moved or removed from the customs office or sufferance warehouse, refer to contravention C033 .\nFor non-compliance when the operator of a bonded warehouse, duty free shop, or a sufferance warehouse fails to open any package or container of goods or fails to remove any covering to allow free access to the goods when an officer requests to see the goods in order to conduct an examination, refer to contravention C047 or contravention C357 .\nReferences\nLegislation\nCustoms Act , subsection 13(b)\nD-Memo\nN/A\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C026", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c026-eng.html" + }, + { + "id": "amps-c031", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C031", + "marginal_note": "A person failed to report to an officer goods in their possession in respect of which an Act of Parliament that prohibits, controls or regulates, the importatio", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C031", + "text": "A person failed to report to an officer goods in their possession in respect of which an Act of Parliament that prohibits, controls or regulates, the importation of goods has been contravened.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer occurence\nRetention period\n12 months\nGuidelines\nNon-compliance occurs in instances where an officer finds controlled or prohibited goods that have not been reported.\nApplied against any person found in possession of imported goods.\nResults from secondary examination or investigation.\nAlthough a penalty may be applied under this contravention all OGD admissibility requirements must be met prior to release. It is also possible that the OGD may have their own administrative monetary penalties.\nReferences\nLegislation\nCustoms Act , section 15\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C031", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c031-eng.html" + }, + { + "id": "amps-c032", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C032", + "marginal_note": "Owner, having received the delivery of a wreck to themself or their agent, failed to have reported such delivery to an officer.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C032", + "text": "Owner, having received the delivery of a wreck to themself or their agent, failed to have reported such delivery to an officer.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a person having received the delivery of a wreck to himself/herself or their agent, failed to have reported such a delivery to an officer.\nApplied against owner of the wreck.\nWreck defined as:\nJetsam, flotsam, lagan and derelict found in or on the shores of the sea or on any tidal water, or of any of the inland waters of Canada\nCargo, stores and tackle of any vessel and of all parts of the vessel separated therefrom\nThe property of shipwrecked persons\nAny wrecked aircraft, any part or cargo of a wrecked aircraft and a property in the possession of persons on board any aircraft that is wrecked, stranded or in distress\nPrior to issuance of penalty, ensure that client has not reported delivery of wreck elsewhere.\nReferences\nLegislation\nCustoms Act , paragraph 16(2)(a)\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nOther\nReporting of Imported Goods Regulations\nTransportation of Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C032", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c032-eng.html" + }, + { + "id": "amps-c033", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C033", + "marginal_note": "Person moved, removed, or caused to be moved goods that have been reported but not released from a CBSA office or sufferance warehouse, without CBSA authorizati", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C033", + "text": "Person moved, removed, or caused to be moved goods that have been reported but not released from a CBSA office or sufferance warehouse, without CBSA authorization.\nPenalty\nOccurrence\nPenalty\n1st\n$1,000\n2nd\n$2,000\n3rd and subsequent\n$4,000\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when goods have been reported under subsection 12(1) of the Customs Act , are under CBSA control, and the goods or traveller’s baggage are moved, removed, or delivered without CBSA authorization. For example:\nRemoved from a CBSA office without release/authorization\nRemoved from a customs-controlled area (e.g., international airport, sufferance warehouse) without authorization\nDelivered directly to the consignee or traveller without release/authorization\nMoved to another customs-controlled location without authorization\nGoods or travellers’ baggage may be non-bonded, bonded, or in-transit.\nApplied against a carrier, freight forwarder or a sufferance warehouse operator.\nApplied per shipment. For example, if five shipments were moved without authorization, five penalties would be applicable at the same penalty level.\nFor the International to Domestic (ITD) process, a shipment is defined as a single inbound international flight. Therefore, all recalled baggage which fall under the guidelines of this contravention which are on the same conveyance count as one shipment and are only subject to one penalty assessment\nC033 is issued to the Carrier where a carrier:\nHas been directed to present baggage in the ITD process to the CBSA but fails to do so, and baggage is subsequently transported on a domestic flight without first being inspected by the CBSA at the FPOA\nC033 is issued to the Carrier or Freight Forwarder where a carrier or freight forwarder:\nRemoves reported goods from a CBSA office or highway frontier examining warehouse without CBSA authorization\nHas reported goods to the CBSA upon arrival at FPOA and the release of the goods will be effected at an CBSA inland office (the FPOA authorizes the bonded carrier or bonded freight forwarder to move the goods in-bond to an inland location for release) but the carrier or freight forwarder directly delivers the goods to the importer/consignee rather than reporting to the inland office or sufferance warehouse\nMoves in-bond goods from FPOA directly to a location, other than what is indicated on the original cargo transmission\nHas been directed to present the goods to a CBSA examining warehouse on form Y28 (Report to Warehouse), but fails to do so\nC033 is issued to the Sufferance Warehouse Operator where a sufferance warehouse operator:\nHas received in-bond goods and allows the removal of in-bond goods from the warehouse prior to release or authorization by CBSA\nIn all cases, this penalty applies only if the contravention is found during a CBSA examination, tracing procedure or an audit, and there is evidence to support that a contravention to section 31 of the Customs Act has been made.\nThe act of reviewing documentation and matching it to previously submitted documents constitutes an examination\nOther monitoring activities conducted by a BSO also satisfies this requirement\nThis penalty will not be applied in situations where a carrier, freight forwarder or sufferance warehouse operator voluntarily discloses non-compliance to CBSA in accordance with D11-6-4 Relief of Interest and/or Penalties Including Voluntary Disclosure.\nVoluntary disclosure only applies if the disclosure is made by the party responsible for reporting the goods and in accordance with the terms articulated in D11-6-4.\nFor greater clarity, a pattern of repetitive non-compliance with C033 negates the ability of the carrier, freight forwarder or sufferance warehouse operator to avoid penalties through the voluntary disclosure process unless the responsible party demonstrates the means to avoid future non-compliance\nFurthermore, the submission of a V-type accounting entry by a broker or importer does not preclude a carrier, freight forwarder or sufferance warehouse operator from receiving a C033 penalty\nThis penalty will not be applied in circumstances involving domestic goods bound for export.\nFor transporting goods from point to point within Canada without the appropriate bond or security prior to release, refer to contravention C036 .\nFor removal of goods from a CBSA bonded warehouse or duty free shop, refer to contravention C066 .\nReferences\nLegislation\nCustoms Act , section 31\nD-Memo\nD2-5-13, International to Domestic Connections Process\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD4-1-4, Customs Sufferance Warehouses\nD11-6-4, Relief of Interest and/or Penalties Including Voluntary Disclosure\nOther\nReporting of Imported Goods Regulations\nTransportation of Goods Regulations\nCustoms Sufferance Warehouses Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C033", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c033-eng.html" + }, + { + "id": "amps-c036", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C036", + "marginal_note": "Person transported or caused to be transported within Canada goods that have been imported but which have not been released, without having the appropriate bond", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C036", + "text": "Person transported or caused to be transported within Canada goods that have been imported but which have not been released, without having the appropriate bond or security.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when goods have been moved from point to point within Canada, without the appropriate bond or security, prior to having been released.\nIn an audit situation, each shipment found in contravention within a first audit will be assessed a first level penalty.\nFor example, if five shipments were transported within Canada, without the appropriate bond or security, a penalty of $2,500 (5 × $500) would be assessed. The same applies for the second and third level penalties.\nFor situations where goods are moved or removed from the customs office or sufferance warehouse, refer to contravention C033 .\nFor situations where goods are removed from a bonded warehouse or duty free shop prior to release, refer to contravention C066 .\nReferences\nLegislation\nCustoms Act , subsection 20(1)\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nOther\nReporting of Imported Goods Regulations\nTransportation of Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C036", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c036-eng.html" + }, + { + "id": "amps-c037", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C037", + "marginal_note": "Person who transported goods within Canada that have been imported but have not been released, failed to ensure that the conveyance or container which had been ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C037", + "text": "Person who transported goods within Canada that have been imported but have not been released, failed to ensure that the conveyance or container which had been sealed for customs purposes, remained sealed until authorization from customs to break the seal was received.\nPenalty\nOccurrence\nPenalty\n1st\n$1,000\n2nd\n$2,000\n3rd and subsequent\n$4,000\nPenalty basis\nPer container or conveyance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a seal number appears on the Cargo Control Document ( CCD ) but the conveyance or container that was sealed for customs purposes, is not sealed when it reaches the agency's inland release point.\nA carrier must ensure that, when the conveyance or container is sealed by the agency for inland movement or when the company applied seal is accepted and notated on CBSA documentation, the conveyance or container remains sealed until the agency's authorization to break the seal is granted at the agency's inland release point.\nThis penalty does not apply when the agency's seal has been broken and replaced with one issued by a Canadian Police Service, a Provincial or Federal Government Department / Agency in the administration or enforcement of an Act of Parliament or the Criminal Code.\nReplacement seal(s) must be intact and the new seal numbers are documented on the cargo control document / manifest.\nFor a damaged or broken seal as a result of an accident or other unforeseen event, refer to contravention C039 .\nReferences\nLegislation\nCustoms Act , subsection 20(1)\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nOther\nReporting of Imported Goods Regulations\nTransportation of Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C037", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c037-eng.html" + }, + { + "id": "amps-c039", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C039", + "marginal_note": "Person transporting goods within Canada that have been imported but have not been released failed to report, as a result of an accident or other unforeseen even", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C039", + "text": "Person transporting goods within Canada that have been imported but have not been released failed to report, as a result of an accident or other unforeseen event, a damaged or broken seal.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer container or conveyance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a person transporting goods within Canada that have been imported but have not been released failed to report, as a result of an accident or other unforeseen event, a damaged or broken seal.\nThe requirement to prove who damaged or removed seal is not an element of offence.\nReferences\nRegulation\nTransportation of Goods Regulations , paragraph 4(1)(a)\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nOther\nReporting of Imported Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C039", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c039-eng.html" + }, + { + "id": "amps-c040", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C040", + "marginal_note": "Person transporting goods within Canada that have been imported but have not been released failed to report, as a result of an accident or other unforeseen even", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C040", + "text": "Person transporting goods within Canada that have been imported but have not been released failed to report, as a result of an accident or other unforeseen event, the removal of goods from a damaged or disabled container or conveyance or has failed to report that the conveyance or container is damaged or disabled and can no longer transport goods.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer container or conveyance\nRetention period\n12 months\nGuidelines\nApplied by a Senior Officer Trade Compliance ( SOTC ) during an audit.\nNon-compliance occurs when a person transporting imported goods within Canada that have not been released, fails to report as a result of an accident or other unforeseen event:\nThe removal of goods from container or conveyance\nThe transfer of goods to another container or conveyance\nThe conveyance or container is damaged or disabled and can no longer transport goods\nReferences\nRegulation\nTransportation of Goods Regulations , paragraphs 4(1)(b) and (c)\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nOther\nReporting of Imported Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C040", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c040-eng.html" + }, + { + "id": "amps-c042", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C042", + "marginal_note": "Person who transports or causes to be transported within Canada goods that have been imported but have not been released failed to afford an officer free access", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C042", + "text": "Person who transports or causes to be transported within Canada goods that have been imported but have not been released failed to afford an officer free access to any premises under his control.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the person who transported (carrier) or caused to be transported (transporter company) in bond goods fails to permit access to any premise under his control when a request was made by an officer.\nAccess must be granted to any place that is part of or attached to any place where goods transported in bond are reported, loaded, unloaded or stored.\nThe officer must first clearly indicate he is requesting access to the premises. This request may be done verbally or in writing upon or prior to arrival at the location for examination of the goods.\nPenalty is applied if entry is prevented, refused or there is failure to take the necessary steps to allow access to the officer.\nHowever, a security guard or an employee who refuses to allow the entry to the premises should not be considered as preventing / refusing entry, when he is, within a reasonable time frame, in the process of contacting or obtaining permission or authority from a person in charge of the operation.\nAccess to property or facilities can only take place at \"reasonable times\" construed to mean during business hours.\nFor failure to allow an officer access to a bonded warehouse or duty free shop, refer to contravention C046 .\nFor failure to allow an officer access to a sufferance warehouse, refer to contravention C356 .\nReferences\nLegislation\nCustoms Act , section 21\nD-Memo\nN/A\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C042", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c042-eng.html" + }, + { + "id": "amps-c043", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C043", + "marginal_note": "Person who transports or causes to be transported within Canada goods that have been imported but have not been released failed to open any package or container", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C043", + "text": "Person who transports or causes to be transported within Canada goods that have been imported but have not been released failed to open any package or container of such goods or remove any covering therefrom.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the person who transports or causes to transport in bond goods inland fails, upon request, to allow access to the premises under their control where the goods are and open any package or container or remove any covering for customs examination.\nBorder Services Officer must first make request to examine goods.\nRequest must have enough detail for client to understand what is expected.\nReferences\nLegislation\nCustoms Act , section 21\nD-Memo\nN/A\nOther\nReporting of Imported Goods Regulations\nTransportation of Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C043", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c043-eng.html" + }, + { + "id": "amps-c044", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C044", + "marginal_note": "Person who is required by subsection 22(1) of the Customs Act to keep records in respect of commercial goods, failed to keep records at the specified ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C044", + "text": "Person who is required by subsection 22(1) of the Customs Act to keep records in respect of commercial goods, failed to keep records at the specified place for the prescribed period and in the prescribed manner, or failed to make those records available to an officer within the specified time or answer truthfully questions asked by an officer about the prescribed records.\nPenalty\nOccurrence\nPenalty\n1st\n$300 Footnote 1\n2nd\n$450\n3rd and subsequent\n$900\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the owner, operator or person in charge of company fails to:\nKeep prescribed records at specified place for three years in the prescribed manner\nMake prescribed records available to an officer within the time specified\nAnswer truthfully questions asked by an officer about the prescribed records\nIn the case of CSA transporters:\nCommercial documentation (e.g., bill of lading, freight bill, waybill) requested at time of report should be limited to that necessary to make a risk determination for contraband or public safety (admissibility) and whether the goods are CSA eligible\nRecords may include those which reflect the \"start to end of a shipment\", for example, bills of lading, invoices, and proof of delivery receipts for goods authorized for delivery to an approved importer\nRecords may be hard copy or electronic; consolidated, multiple or separate records. Circumstances surrounding each request will determine how much time is reasonable to allow person to produce information\nFor example, during CSA monitoring review, the carrier was requested to provide proof of delivery for 24 shipments. The carrier could only provide proof for 22 of the 24 shipments. The CSA accounts manager gave the carrier two time extensions in which to provide the proof for the remaining two shipments, but the carrier was unable to provide the requested documentation. C044 may be issued in this instance.\nA warehouse check is conducted resulting in goods not accounted for and it is discovered that records are missing.\nCarrier failed to provide documents requested in writing via the cargo tracing process.\nReferences\nLegislation\nCustoms Act , subsection 22(1)\nD-Memo\nN/A\nOther\nD3-1-5, International Commercial Transportation\nD3-1-8, Cargo-Export Movements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-7-1, CBSA Marine Operations – Cargo Containers used in International Service\nD23-2-1, Customs Self-Assessment Program for Carriers\nReporting of Exported Goods Regulations\nReporting of Imported Goods Regulations\nTransportation of Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C044", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c044-eng.html" + }, + { + "id": "amps-c045", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C045", + "marginal_note": "The operator of a Type BW sufferance warehouse refused to receive any goods brought to the warehouse that qualified under the terms of the licence.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C045", + "text": "The operator of a Type BW sufferance warehouse refused to receive any goods brought to the warehouse that qualified under the terms of the licence.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer request\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a highway sufferance warehouse operator refuses to receive qualified goods. \"Qualified goods\" refers to the class of goods authorized for storage, and the cargo control document on which the goods are being transported to the warehouse. These criteria are specified on the licence.\nApplied against the operator of a type BW highway sufferance warehouse.\nOperator may refuse goods when the storage of goods is requested by or on behalf of person who has unpaid account for storage fees at the sufferance warehouse.\nReferences\nLegislation\nCustoms Act , section 25\nD-Memo\nD4-1-4, Customs Sufferance Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C045", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c045-eng.html" + }, + { + "id": "amps-c046", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C046", + "marginal_note": "When requested by an officer, operator of a bonded warehouse or duty free shop failed to allow an officer free access to the warehouse or duty free shop or any ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C046", + "text": "When requested by an officer, operator of a bonded warehouse or duty free shop failed to allow an officer free access to the warehouse or duty free shop or any premises or place under his control that is attached to or forms part of the warehouse or duty free shop.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when operator of a bonded warehouse or duty free shop fails to permit access to any premises under his control when a request was made by an officer.\nApplied against operator of a bonded warehouse or duty free shop or, when approved for the Duty Deferral Program, applied against the processor, importer or exporter.\nAccess must be granted to any place that is part of or attached to any place where goods are reported, loaded, unloaded or stored.\nThe officer must first clearly indicate he is requesting access to the premises. This request may be done verbally or in writing upon or prior to arrival at the location for examination of the goods.\nPenalty is applied if entry is prevented, refused or there is failure to take the necessary steps to allow access to the officer. However, a security guard or an employee who refuses to allow the entry to the premises should not be considered as preventing / refusing entry, when he, within a reasonable time frame, is in the process of contacting or obtaining permission or authority from a person in charge of the operation.\nFor failure by the person who transported (carrier) or caused to be transported (transporter company) to allow an officer access to an area where the in bond goods are being held, refer to contravention C042 .\nFor failure to allow access to a sufferance warehouse, refer to contravention C356 .\nReferences\nLegislation\nCustoms Act , section 27\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nOther\nD4-3-7, Duty Free Shop — Contraventions and Penalties\nD7-4-1, Duty Deferral Program\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C046", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c046-eng.html" + }, + { + "id": "amps-c047", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C047", + "marginal_note": "When requested by an officer, operator of a bonded warehouse or duty free shop failed to open any package or container of goods therein or remove any covering t", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C047", + "text": "When requested by an officer, operator of a bonded warehouse or duty free shop failed to open any package or container of goods therein or remove any covering therefrom to allow free access to the goods.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when the operator of a bonded warehouse or duty free shop fails to open any package or container of goods or fails to remove any covering to allow free access to the goods when an officer requests to see the goods in order to conduct an examination.\nApplied against an operator of a bonded warehouse or duty free shop when operator fails or refuses to open any package, container of goods or remove any covering.\nThis contravention applies to an operator of a Customs Bonded Warehouse and should not be confused with the other Duty Deferral programs.\nFor situations where goods are moved or removed from the customs office or sufferance warehouse, refer to  contravention C033 .\nFor failure to allow access to goods in a sufferance warehouse, refer to  contravention C357 .\nReferences\nLegislation\nCustoms Act , section 27\nD-Memo\nD7-4-4: Customs Bonded Warehouses\nOther\nD4-3-7: Duty Free Shop – Contraventions and Penalties\nD7-4-1: Duty Deferral Program\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C047", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c047-eng.html" + }, + { + "id": "amps-c048", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C048", + "marginal_note": "Licensee of a sufferance warehouse failed to ensure that goods received in the sufferance warehouse were stored safely and securely in the area designated for t", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C048", + "text": "Licensee of a sufferance warehouse failed to ensure that goods received in the sufferance warehouse were stored safely and securely in the area designated for that purpose.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the goods are not stored in either a safe or secure manner in the area designated on the site plan in the licensee's file.\nFor example, weapons or firearms are to be stored in a locked area within the warehouse.\nFor failure to ensure the safety and security of goods while in a customs bonded warehouse, refer to contravention C196 .\nReferences\nRegulation\nCustoms Sufferance Warehouses Regulations , subsection 12(1)\nD-Memo\nD4-1-4, Customs Sufferance Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C048", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c048-eng.html" + }, + { + "id": "amps-c049", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C049", + "marginal_note": "Licensee of a sufferance warehouse allowed a person other than the licensee, an employee of the licensee or an employee of a carrier engaged in the delivery of ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C049", + "text": "Licensee of a sufferance warehouse allowed a person other than the licensee, an employee of the licensee or an employee of a carrier engaged in the delivery of goods to or the removal of goods from the sufferance warehouse, to enter where goods are stored, without the written authorization or the attendance of an officer.\nPenalty\nOccurrence\nPenalty\n1st\n$1,000\n2nd\n$2,000\n3rd and subsequent\n$4,000\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a person, other than the licensee or his employees or an employee of a carrier engaged in the delivery or the removal of goods from the sufferance warehouse, enters any place where goods are stored.\nFor example, during a warehouse check, an unauthorized person is seen opening a parcel.\nA penalty will apply when unauthorized persons are allowed access without written authorization or the attendance of an officer.\nApplied for each occurrence and not based on the number of persons allowed access without proper authorization.\nFor unauthorized person found in a customs bonded warehouse, refer to contravention C198 .\nReferences\nRegulation\nCustoms Sufferance Warehouses Regulations , subsection 12(2)\nD-Memo\nD4-1-4, Customs Sufferance Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C049", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c049-eng.html" + }, + { + "id": "amps-c050", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C050", + "marginal_note": "Licensee failed to have in place procedures to maintain the security of, and restrict access to, the sufferance warehouse.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C050", + "text": "Licensee failed to have in place procedures to maintain the security of, and restrict access to, the sufferance warehouse.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when there is either lack of proper or visible signage restricting access posted at the entrance or when the licensee's procedures to ensure employees are aware of their responsibilities in the operation of a sufferance warehouse are inadequate.\nOfficer determines that the licensee did not have proper security procedures.\nFor failure to prevent access of an unauthorized person to customs sufferance warehouse, refer to contravention C049 .\nFor unauthorized person found in customs bonded warehouse, refer to contravention C198 .\nReferences\nRegulation\nCustoms Sufferance Warehouses Regulations , paragraph 12(3)(a)\nD-Memo\nD4-1-4, Customs Sufferance Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C050", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c050-eng.html" + }, + { + "id": "amps-c052", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C052", + "marginal_note": "Licensee of a duty free shop failed to ensure that goods received are held in an area designated by customs until they have been accounted for or have been appr", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C052", + "text": "Licensee of a duty free shop failed to ensure that goods received are held in an area designated by customs until they have been accounted for or have been approved for entry into the inventory.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the duty free shop licensee fails to ensure that:\nImported goods received are held in a designated area until accounted for\nDomestic goods received are held in designated area until approved for entry into inventory\nA penalty will be assessed if one requirement or the other is not met.\nReferences\nRegulation\nDuty Free Shop Regulations , subsection 14(b)\nD-Memo\nD4-3-5, Duty Free Shop – Inventory Control and Sales Requirements\nOther\nD4-3-7, Duty Free Shop – Contraventions and Penalties\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C052", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c052-eng.html" + }, + { + "id": "amps-c053", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C053", + "marginal_note": "Licensee of a duty free shop failed to ensure that the duty free shop was locked and sealed when requested by a customs officer or other officer as prescribed i", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C053", + "text": "Licensee of a duty free shop failed to ensure that the duty free shop was locked and sealed when requested by a customs officer or other officer as prescribed in the Duty Free Shop Regulations .\nPenalty\nOccurrence\nPenalty\n1st\n$250\n2nd\n$375\n3rd and subsequent\n$750\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the licensee of the duty free shop fails to ensure that the duty free shop is locked and sealed when requested by a customs officer or other officer as prescribed in the Duty Free Shop Regulations .\nThe requirement to lock and seal a duty free shop is normally requested by a customs officer when a complete inventory is undertaken by local CBSA officers or when a licensee fails to renew its duty free shop licence, or the licence has been suspended or cancelled by the Minister of Public Safety.\nAuthority for the above is required to be given by the Manager of the Duty Free Shop Program prior to taking action.\nReferences\nRegulation\nDuty Free Shop Regulations , subsection 14(c)\nD-Memo\nN/A\nOther\nD4-3-7, Duty Free Shop – Contraventions and Penalties\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C053", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c053-eng.html" + }, + { + "id": "amps-c054", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C054", + "marginal_note": "Licensee of a duty free shop failed to ensure that the duty free shop was kept suitable for the safekeeping of the goods stored therein.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C054", + "text": "Licensee of a duty free shop failed to ensure that the duty free shop was kept suitable for the safekeeping of the goods stored therein.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the licensee of a duty free shop fails to ensure that the shop is kept suitable for the safekeeping of the goods stored therein or in the off-site storage facility.\nFor example, C054 may apply in the following cases:\nLicensee of duty free shop fails to ensure access to the warehouse is properly controlled in a manner that ensures there is no public access to the inventory therein.\nOr, during routine examination, a CBSA officer discovers that the licensee has not taken every reasonable measure to safeguard the security of the goods in the retail area to minimize theft.\nOr, the licensee is found to not have adequate physical security (alarms, motion sensors, etc…) to protect the inventory in the shop, warehouse and/or off-site storage facility during silent hours.\nReferences\nRegulation\nDuty Free Shop Regulations , subsection 14(e)\nD Memo\nD4-3-5, Duty Free Shop – Inventory Control and Sales Requirements\nOther\nD4-3-4, Duty Free Shop – Operational Requirements\nD4-3-6, Duty Free Shop –  Off-Site Storage\nD4-3-7, Duty Free Shop – Contraventions and Penalties\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C054", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c054-eng.html" + }, + { + "id": "amps-c055", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C055", + "marginal_note": "Licensee of a duty free shop failed to acknowledge receipt of goods as prescribed in the Duty Free Shop Regulations , subsection 16(1).", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C055", + "text": "Licensee of a duty free shop failed to acknowledge receipt of goods as prescribed in the Duty Free Shop Regulations , subsection 16(1).\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer CCD\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the licensee fails to acknowledge receipt of goods by endorsing bill of lading, waybill or similar document or endorse the document used by the licensee, to account for inventory.\nFor example, during an examination a CBSA officer finds a bill of lading, waybill or similar document that has not been properly endorsed.\nA duty free shop operator fails to account for the overages or shortages in shipments subsequent to endorsing bill of lading, waybill or similar document.\nReferences\nRegulation\nDuty Free Shop Regulations , paragraph 16(1)(a)\nD-Memo\nD4-3-5, Duty Free Shop – Inventory Control and Sales Requirements\nOther\nD4-3-7, Duty Free Shop – Contraventions and Penalties\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C055", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c055-eng.html" + }, + { + "id": "amps-c057", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C057", + "marginal_note": "Licensee of a Duty Free Shop failed to present required documents to the chief officer of customs before any goods were taken into a duty free shop.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C057", + "text": "Licensee of a Duty Free Shop failed to present required documents to the chief officer of customs before any goods were taken into a duty free shop.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the licensee fails, when requested, to present documents to the local CBSA chief of operations as required in the Duty Free Shop Policy and Regulations before any goods are taken into the duty free shop.\nFor example, while performing inventory verification, the licensee is found to have shipments in its warehouse for which appropriate documents have not been presented to the CBSA , and when requested, the licensee either refuses to provide the documents or has not retained such documents.\nChief of operations means the manager of the CBSA office or offices that serve the area in which the duty free shop is located.\nReferences\nRegulation\nDuty Free Shop Regulations , subsection 16(2)\nD-Memo\nD4-3-5, Duty Free Shop – Inventory Control and Sales Requirements\nOther\nD4-3-7, Duty Free Shop – Contraventions and Penalties\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C057", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c057-eng.html" + }, + { + "id": "amps-c058", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C058", + "marginal_note": "Licensee of a sufferance warehouse failed to acknowledge receipt of goods as prescribed in the Customs Sufferance Warehouses Regulations section 14.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C058", + "text": "Licensee of a sufferance warehouse failed to acknowledge receipt of goods as prescribed in the Customs Sufferance Warehouses Regulations section 14.\nPenalty\nOccurrence\nPenalty\n1st\n$300 Footnote 1\n2nd\n$450\n3rd and subsequent\n$900\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer CCD\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a licensee fails to acknowledge receipt of imported goods by electronic means or in the prescribed manner as prescribed in the Customs Sufferance Warehouses Regulations subsection 14(2).\nExamples of non-compliance under C058:\nA licensee failed to transmit a Warehouse Arrival Certification Message ( WACM )\nA licensee failed to endorse a bill of lading, for goods transported to Canada by a courier and to be released under subsection 32(4) of the Act\nFor failure to acknowledge receipt of goods by a duty free shop licensee, refer to contravention C055 .\nFor failure to acknowledge receipt of goods by a customs bonded warehouse licensee, refer to contravention C204 .\nReferences\nRegulation\nCustoms Sufferance Warehouses Regulations , section 14\nD-Memo\nD4-1-4, Customs Sufferance Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C058", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c058-eng.html" + }, + { + "id": "amps-c059", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C059", + "marginal_note": "Person altered or manipulated goods in a sufferance warehouse in a manner not prescribed in the Customs Sufferance Warehouses Regulations section 17.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C059", + "text": "Person altered or manipulated goods in a sufferance warehouse in a manner not prescribed in the Customs Sufferance Warehouses Regulations section 17.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer warehouse check\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when it is discovered that goods located in a sufferance warehouse were altered or manipulated in a manner not prescribed in the regulations.\nGoods may be manipulated, unpacked, packed, altered or combined with other goods only for the purpose of:\nStamping or marking of manufactured raw leaf tobacco, tobacco products and vaping products or marking goods to indicate their country or geographic area of origin.\nFor failure to prevent the manipulation, combination or altering of goods in a customs bonded warehouse, refer to  contravention C210 .\nReferences\nRegulation\nCustoms Sufferance Warehouses Regulations , section 17\nD-Memo\nD4-1-4: Customs Sufferance Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C059", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c059-eng.html" + }, + { + "id": "amps-c060", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C060", + "marginal_note": "Licensee of a customs sufferance warehouse failed to provide facilities, equipment and personnel, sufficient to control access to the sufferance warehouse and s", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C060", + "text": "Licensee of a customs sufferance warehouse failed to provide facilities, equipment and personnel, sufficient to control access to the sufferance warehouse and secure storage of the goods.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer Instance\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the physical security, equipment and personnel, of the sufferance warehouse including; doors, other building components, locks and signs are not sufficient to secure storage of the goods.\nThis contravention also refers to equipment and personnel such as security systems and security guards.\nFor failure to ensure the safety and security of goods while in a sufferance warehouse, refer to contravention C048 .\nFor failure to ensure the safety and security of goods while in a customs bonded warehouse, refer to contravention C196 .\nReferences\nRegulation\nCustoms Sufferance Warehouses Regulations , paragraph 11(1)(e)\nD-Memo\nD4-1-4, Customs Sufferance Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C060", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c060-eng.html" + }, + { + "id": "amps-c061", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C061", + "marginal_note": "Licensee of a duty free shop failed to provide a summary of monthly sales in the prescribed form, not later than 15 days after the last day of the month in", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C061", + "text": "Licensee of a duty free shop failed to provide a summary of monthly sales in the prescribed form, not later than 15 days after the last day of the month in which the sales described on the form were made.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer report\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the duty free shop operator fails to provide a summary of the monthly sales in the prescribed form, Form B117, not later than 15 days after the last day of the month in which the sales described on the form were made.\nChief of operations means the manager of the CBSA office or offices that serve the area in which the duty free shop is located.\nReferences\nD-Memo\nD4-3-5, Duty Free Shop – Inventory Control and Sales Requirements\nOther\nD4-3-7, Duty Free Shop – Contraventions and Penalties\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C061", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c061-eng.html" + }, + { + "id": "amps-c063", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C063", + "marginal_note": "Licensee failed to provide a list of all goods not removed from the sufferance warehouse within the time limit prescribed in subsection 15(1), 15(2), 15(3)", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C063", + "text": "Licensee failed to provide a list of all goods not removed from the sufferance warehouse within the time limit prescribed in subsection 15(1), 15(2), 15(3) or 15(4) of the Customs Sufferance Warehouses Regulations , as the case may have been, on the first business day following the end of that period.\nPenalty\nOccurrence\nPenalty\n1st\n$1,000\n2nd\n$2,000\n3rd and subsequent\n$4,000\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the licensee fails to provide a list of all goods not removed from the sufferance warehouse within the prescribed time limit. The goods may, at the end of that limitation period, be deposited in a place of safe-keeping as provided for in subsection 37(1) of the Act.\nThe licensee must provide a list of all the goods not removed from the sufferance warehouse within 40 days after the day the goods were reported under section 12 of the Customs Act .\nPerishable goods must be removed from the sufferance warehouse within four days after the day on which they were reported under section 12 of the Act.\nNuclear substances as defined in section 2 of the Nuclear Safety and Control Act or prescribed equipment as defined in section 1 of the General Nuclear Safety and Control Regulations must be removed from the sufferance warehouse within 14 days after the day on which they were reported under section 12 of the Act.\nTobacco products, vaping products, distilled spirits, firearms, weapons and ammunition constitute a class of goods that are forfeit if they are not removed from a sufferance warehouse within 14 days after the day on which they were reported under section 12 of the Act.\nReferences\nRegulation\nCustoms Sufferance Warehouses Regulations , subsection 15(5)\nD-Memo\nD4-1-4: Customs Sufferance Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C063", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c063-eng.html" + }, + { + "id": "amps-c064", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C064", + "marginal_note": "Licensee of a duty free shop sold, gave or in any manner conveyed tobacco products to persons deemed to be minors under the laws of the province in which the du", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C064", + "text": "Licensee of a duty free shop sold, gave or in any manner conveyed tobacco products to persons deemed to be minors under the laws of the province in which the duty free shop is located.\nPenalty\nOccurrence\nPenalty\n1st\n$1,600\n2nd\n$3,200\n3rd and subsequent\n$6,400\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the licensee of a duty free shop has sold or otherwise conveyed any tobacco product to a person deemed to be a minor under the laws of the province in which the duty free shop is located.\nReferences\nRegulation\nDuty Free Shop Regulations , section 19\nD-Memo\nD4-3-5, Duty Free Shop – Inventory Control and Sales Requirements\nOther\nD4-3-7, Duty Free Shop – Contraventions and Penalties\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C064", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c064-eng.html" + }, + { + "id": "amps-c066", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C066", + "marginal_note": "Person removed goods from a bonded warehouse or duty free shop prior to release by an officer.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C066", + "text": "Person removed goods from a bonded warehouse or duty free shop prior to release by an officer.\nPenalty\nOccurrence\nPenalty\n1st\n$1,000\n2nd\n$2,000\n3rd and subsequent\n$4,000\nPenalty basis\nPer shipment\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when goods are removed from a bonded warehouse or duty free shop prior to authorization.\nFor example, the BSO requests from the warehouse operator to examine a shipment, but the warehouse operator advises CBSA that the shipment is not available for examination and it is determined that the shipment had been delivered to the importer without customs release or authorization.\nOr, the BSO conducts a warehouse examination. Documentation indicates that certain imported goods that are supposed to be in the warehouse are not there.\nOr, the Regional CBSA Senior Officer Trade Compliance ( SOTC ) conducts a thorough Duty Deferral verification. The results indicate some imported goods were not available and are consequently considered to have been delivered without release or authorization.\nFor specified goods, ascertained forfeiture to be applied in addition to AMPS penalty.\nFor situations where goods are moved or removed from the customs office or sufferance warehouse, refer to contravention C033 .\nReferences\nLegislation\nCustoms Act , section 31\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nOther\nD17-1-10, Coding of Customs Accounting Documents\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C066", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c066-eng.html" + }, + { + "id": "amps-c069", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C069", + "marginal_note": "Person generated or used a false Release Notification System ( RNS ) notice to remove goods from a bonded warehouse, or duty free shop.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C069", + "text": "Person generated or used a false Release Notification System ( RNS ) notice to remove goods from a bonded warehouse, or duty free shop.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer shipment\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a person generates or uses a false Release Notification System ( RNS ) to remove goods from a bonded warehouse or duty free shop.\nAssessed against warehouse operator or person who generated a false message (that is importer).\nApplied when it is discovered during a bonded warehouse examination or verification or a duty free shop audit that goods believed to be on site have been removed by the use of a false RNS .\nFor specified goods, ascertained forfeiture to be applied in addition to AMPS penalty.\nFor using a false RNS message to remove goods from a customs office or sufferance warehouse, refert to contravention C359 .\nReferences\nLegislation\nCustoms Act , section 31\nD-Memo\nD17-1-5, Registration, Accounting and Payment for Commercial Goods\nOther\nD7-4-4, Customs Bonded Warehouses\nD17-1-10, Coding of Customs Accounting Documents\nRelease Notification System ( RNS ) Participants' Requirements Document\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C069", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c069-eng.html" + }, + { + "id": "amps-c070", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C070", + "marginal_note": "Importer or owner failed to account for goods in prescribed time and manner.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C070", + "text": "Importer or owner failed to account for goods in prescribed time and manner.\nPenalty\nOccurrence\nPenalty\n1st\n$1,200\n2nd\n$2,400\n3rd and subsequent\n$4,800\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when neither interim nor final accounting has been done by the importer or owner to account for the imported goods, and thus late accounting penalties would not be appropriate.\nEach penalty imposed during a first verification will be at the first level ($1,200 per invoice/document) and each penalty imposed during a second verification will be at second level ($2,400 each).\nThe same applies for the third and subsequent verifications where each penalty will be assessed at $4,800.\nApply a penalty per commercial invoice or similar document.\nReferences\nLegislation\nCustoms Act , subsection 32(3)\nD-Memo\nD17-1-5, Registration, Accounting and Payment for Commercial Goods\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C070", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c070-eng.html" + }, + { + "id": "amps-c071", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C071", + "marginal_note": "Person failed to provide required certificate, licence, permit or information before the goods are released.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C071", + "text": "Person failed to provide required certificate, licence, permit or information before the goods are released.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer document\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when a person fails to provide a permit, licence, certificate or other document or information that is required by customs at time of interim or final accounting before the goods are released.\nFor example, a release request was received for a shipment of cheese without a permit.\nOr, a release request for agricultural goods was transmitted with an incorrect service option bypassing the Canadian Food Inspection Agency ( CFIA ) review process.\nAlthough a penalty may be applied under this contravention all OGD admissibility requirements must be met prior to release. It is also possible that the OGD may have their own administrative monetary penalties.\nReferences\nRegulation\nAccounting for Imported Goods and Payment of Duties Regulations , section 4\nD-Memo\nD17-1-5, Registration, Accounting and Payment for Commercial Goods\nOther\nD19 Series – Acts and Regulations of Other Government Departments\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C071", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c071-eng.html" + }, + { + "id": "amps-c080", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C080", + "marginal_note": "Authorized person failed to make the required corrections to a declaration of origin of imported goods subject to a free trade agreement within 90 days aft", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C080", + "text": "Authorized person failed to make the required corrections to a declaration of origin of imported goods subject to a free trade agreement within 90 days after having reason to believe that the declaration was incorrect.\nPenalty\nOccurrence\nPenalty\n1st\n$500 to a maximum of $5,000 (per issue) or $25,000 (per occurrence)\n2nd\n$750 to a maximum of $200,000 (per occurrence)\n3rd and subsequent\n$1,500 to a maximum of $400,000 (per occurrence)\nPenalty basis\nPer issue or per occurrence (refer to the guidelines)\nRetention period\n36 months\nGuidelines\nThe term \"per issue\" applies to each good for which a preferential tariff treatment under a free trade agreement was incorrectly claimed and for which a correction was not made, regardless of how often the error is repeated on commercial accounting declarations (CADs).\nThe term \"per occurrence\" applies to uncorrected errors for which a preferential tariff treatment under a free trade agreement was incorrectly claimed per CAD and not per line on the CAD.\nNon-compliance is normally discovered by a Senior Officer Trade Compliance.\n(SOTC) as a result of an audit, examination, verification, or subsequent monitoring activity.\nPenalties are applied against the importer of record ( IOR ).\nWhere an amount of customs duties and/or taxes is owing to the CBSA as a result of the required corrections, contravention C350 will apply.\nWhere a correction to a declaration results in a claim for refund of customs duties, no penalty will apply.\nErrors unrelated to the first penalty assessment that are discovered during a subsequent audit, examination, verification, or monitoring activity will only incur first level penalties.\nThe SOTC must record each error in their report and include a detailed explanation as to what constituted \"reason to believe\" for that error. This is required in order to establish the level of penalty for any subsequent occurrences of the same error.\nThere will be a maximum penalty amount of $1,000 for each group of repeated errors where the IOR can demonstrate that the errors in the declarations were caused by a single keystroke / data entry error. This maximum penalty amount will only apply to first level penalties and only where corrections are made within 90 days of the date of the trade compliance verification final report.\nAny combination of penalties issued under C080 and C350 shall not exceed the maximum penalty amount for each specific level and shall include all penalties Issued at the same level as a result of an audit, examination, verification or subsequent monitoring activity. The maximum penalty amount for the first level is $5,000 (per issue basis) or $25,000 (per occurrence basis) depending on the applicable reason to believe criterion. The conditions under which either the $5,000 or $25,000 maximum penalty amount would be applied are explained in the First Level Penalties paragraph below. The maximum penalty amount for the second level remains unchanged at $200,000. The maximum penalty amount for the third level also remains unchanged at $400,000.\n\"Reason to Believe\"\nAs provided in paragraph 1 of Memorandum D11-6-6 , Reason to believe and corrections to the declaration of origin, tariff classification or value for duty, in regards to the obligation to make a self-correction under section 32.2 of the Customs Act , specific information regarding the origin that gives an IOR reason to believe that a declaration is incorrect, can be found in:\nLegislative provisions, such as specific origin provisions, that are prima facie (that is, at first sight), evident (that is, obvious, apparent) and transparent (that is, clear, self-explanatory ). For detailed examples of prima facie, evident, and transparent legislative provisions, refer to the Appendix in Memorandum D11-6-6\nFormal assessment documents (for example, statement of adjustment) issued by the CBSA to the IOR, relating to the imported goods, such as determinations (other than deemed determinations), re-determinations , further re-determinations , etc\nFinal tribunal or court decisions in which the IOR was the appellant, respondent or intervenor\nInformation received from exporters, suppliers, etc. (for example, cancellation of certificates of origin)\nWritten communication, addressed directly to the IOR from the CBSA, such as a ruling (for example, advance ruling issued under section 43.1 of the Customs Act ), a trade compliance verification final report, a directed compliance letter, a final compliance validation letter or an official notification as a result of an exporter origin verification\nA final report from an importer-initiated internal audit or review, or from an external company conducting an audit or review of the IOR's company\nFirst Level Penalties\nPenalties apply where an IOR failed to make the required correction to a declaration of the origin of goods subject to a free trade agreement within 90 days after having \"reason to believe\" that the declaration was incorrect.\nFor errors that have occurred as a result of reason to believe criterion (a)\nFirst level penalties for errors that are the result of reason to believe criterion (a) will be assessed on a per issue basis for each issue not corrected within 90 days from the day the IOR has reason to believe. First level penalties will be assessed at $500 for each issue on the CAD, up to a maximum amount of $5,000, regardless of how often the same error occurs on the CAD during the reassessment period, provided that all occurrences of the error are corrected within 90 days of the date of the trade compliance verification final report.\nErrors that are not corrected within 90 days of the date of the trade compliance verification final report will be assessed a penalty of $500 per occurrence during the reassessment period, up to a maximum of $25,000.\nAssessments of penalties on a \"per issue\" basis will not apply in circumstances where an IOR fails to furnish any proof of origin upon request.\nExample\nAn IOR declares multiple goods under an FTA preferential tariff treatment (FTA PTT) and has a valid multiple product or multi-page proof of origin in support of the majority of the declared goods. In the same shipment and under the same declaration, the IOR incorrectly declares an FTA PTT for one or two goods that are not certified on the multi-product or multi-page proof of origin. If the IOR corrects the tariff treatment errors within 90 days of the date of the trade compliance verification final report, only one penalty of $500 on a per issue basis will be assessed, regardless of how often the error occurred over multiple CADs. However, if all occurrences of the error are not corrected within 90 days of the date of the trade compliance verification final report, a penalty of $500 will be assessed for each occurrence of the error throughout the reassessment period, up to a maximum amount of $25,000.\nFor errors that have occurred as a result of reason to believe criteria (b) through (f)\nFirst level penalties for errors that are the result of one of the reason to believe criteria (b) to (f) will be assessed on a per occurrence basis for errors not corrected within 90 days of having reason to believe. A penalty of $500 will be assessed for each occurrence during the reassessment period, up to a maximum amount of $25,000.\nExample\nWhere an IOR has received information from an exporter (or producer) that advises a certificate of origin is no longer valid or that goods no longer qualify as originating, corrections to declarations of origin must be made within 90 days of receipt of this notification. This would be considered an IOR's reason to believe under criterion (d).\nSecond Level Penalties\nSecond level penalties can only be applied to subsequent errors made on the same goods that have previously been assessed a first level penalty within the retention period.\nFor the same origin errors identified as a result of subsequent audits, examinations, verifications, or monitoring activities, second level penalties will be assessed at $750 on a per occurrence basis, up to a maximum amount of $200,000 for the reassessment period. Second level penalties will also be assessed for all adjustments made by IORs where they failed to make the required corrections to a declaration of origin within 90 days of having reason to believe that corrections are required.\nThird Level Penalties\nThird level penalties can only be applied to subsequent errors made on the same goods that have previously been assessed a second level penalty within the retention period.\nFor the same origin errors identified as a result of subsequent audits, examinations, verifications, or monitoring activities, third level penalties will be assessed at $1500 on a per occurrence basis, up to a maximum amount of $400,000 for the reassessment period.\nThird level penalties would also apply to all adjustments made by IORs where they failed to make the required corrections to a declaration of origin within 90 days of having reason to believe that corrections are required.\nReferences\nLegislation\nCustoms Act , paragraph 32.2(1)(a)\nD-Memo\nD11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C080", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c080-eng.html" + }, + { + "id": "amps-c081", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C081", + "marginal_note": "Authorized person failed to make the required corrections to a declaration of origin of imported goods within 90 days after having reason to believe that t", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C081", + "text": "Authorized person failed to make the required corrections to a declaration of origin of imported goods within 90 days after having reason to believe that the declaration was incorrect.\nPenalty\nOccurrence\nPenalty\n1st\n$500 to a maximum of $5,000 (per issue) or $25,000 (per occurrence)\n2nd\n$750 to a maximum of $200,000 (per occurrence)\n3rd and subsequent\n$1,500 to a maximum of $400,000 (per occurrence)\nPenalty basis\nPer issue or per occurrence (see guidelines)\nRetention period\n36 months\nGuidelines\nThe term “per issue” applies to each good for which a preferential tariff treatment (not related to a free trade agreement) was incorrectly claimed and for which a correction was not made, regardless of how often the error is repeated on commercial accounting declarations (CADs).\nThe term “per occurrence” applies to uncorrected errors for which a preferential tariff treatment (not related to a free trade agreement) was incorrectly claimed per CAD and not per line on the CAD.\nNon-compliance is normally discovered by a Senior Officer Trade Compliance.\n(SOTC) as a result of an audit, examination, verification, or subsequent monitoring activity. Penalties are applied against the importer of record (IOR).\nWhere an amount of customs duties and/or taxes is owing to the CBSA as a result of the required corrections, contravention C351 will apply.\nWhere a correction to a declaration results in a claim for refund of customs duties, no penalty will apply.\nErrors unrelated to the first penalty assessment that are discovered during a subsequent audit, examination, verification, or monitoring activity will only incur first level penalties.\nThe SOTC must record each error in their report and include a detailed explanation as to what constituted “reason to believe” for that error. This is required in order to establish the level of penalty for any subsequent occurrences of the same error.\nThere will be a maximum penalty amount of $1,000 for each group of repeated errors where the IOR can demonstrate that the errors in the declarations were caused by a single keystroke/data entry error. This maximum penalty amount will only apply to first level penalties and only where corrections are made within 90 days of the date of the trade compliance verification final report.\nAny combination of penalties issued under C081 and C351 shall not exceed the maximum penalty amount for each specific level and shall include all penalties Issued at the same level as a result of an audit, examination, verification or subsequent monitoring activity. The maximum penalty amount for the first level is $5,000 (per issue basis) or $25,000 (per occurrence basis) depending on the applicable reason to believe criterion. The conditions under which either the $5,000 or $25,000 maximum penalty amount would be applied are explained in the First Level Penalties paragraph below. The maximum penalty amount for the second level remains unchanged at $200,000. The maximum penalty amount for the third level also remains unchanged at $400,000.\n“Reason to Believe”\nAs provided in paragraph 1 of Memorandum D11-6-6, Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , in regards to the obligation to make a self-correction under section 32.2 of the Customs Act , specific information regarding the origin that gives an IOR reason to believe that a declaration is incorrect, can be found in:\nLegislative provisions, such as specific origin provisions that are prima facie (that is, at first sight), evident (that is, obvious, apparent) and transparent (that is, clear, self-explanatory). For detailed examples of prima facie, evident, and transparent legislative provisions, refer to the Appendix in Memorandum D11-6-6\nFormal assessment documents (e.g., statement of adjustment) issued by the Canada Border Services Agency (CBSA) to the IOR, relating to the imported goods, such as determinations (other than deemed determinations), redeterminations, further redeterminations, etc.\nFinal tribunal or court decisions in which the IOR was the appellant, respondent or intervenor\nInformation received from exporters, suppliers, etc. (e.g. cancellation of certificates of origin)\nWritten communication, addressed directly to the IOR from the CBSA, such as a ruling (e.g., advance ruling issued under section 43.1 of the Customs Act ), a trade compliance verification final report, a directed compliance letter, or a final compliance validation letter or an official notification as a result of an exporter origin verification\nA final report from an importer-initiated internal audit or review, or from an external company conducting an audit or review of the IOR’s company\nFirst Level Penalties\nPenalties apply where an IOR failed to make the required correction to a declaration of the origin of goods within 90 days after having reason to believe that the declaration was incorrect.\nFor errors that have occurred as a result of reason to believe criterion (a):\nFirst level penalties for errors that are the result of reason to believe criterion (a) will be assessed on a per issue basis for each issue not corrected within 90 days from the day the IOR has reason to believe. First level penalties will be assessed at $500 for each issue on the CAD, up to a maximum amount of $5000, regardless of how often the same error occurs on the CAD during the reassessment period, provided that all occurrences of the error are corrected within 90 days of the date of the trade compliance verification final report.\nErrors that are not corrected within 90 days of the date of the trade compliance verification final report will be assessed a penalty of $500 per occurrence during the reassessment period, up to a maximum amount of $25,000.\nAssessments of penalties on a “per issue” basis will not apply in circumstances where an IOR fails to furnish any proof of origin upon request.\nExample:\nAn IOR declares multiple goods under tariff treatment and has valid multi-product or multi-page proof of origin in support of the majority of the declared goods. In the same shipment and under the same declaration, the IOR incorrectly declares a tariff treatment for one or two goods that are not certified on the multi-product or multi-page proof of origin that has been provided. If the IOR corrects the tariff treatment errors within 90 days of the date of the trade compliance verification final report, only one penalty of $500 on a per issue basis will be assessed, regardless of how often the error occurred over multiple CADs. However, if all occurrences of the error are not corrected within 90 days of the date of the trade compliance verification final report, a penalty of $500 will be assessed for each occurrence of the error throughout the reassessment period, up to a maximum amount of $25,000.\nFor errors that have occurred as a result of reason to believe criteria (b) through (f) :\nFirst level penalties for errors that are the result of one of the reason to believe criteria (b) to (f) will be assessed on a per occurrence basis for errors not corrected within 90 days of having reason to believe. A $500 penalty will apply for each occurrence during the reassessment period, up to a maximum amount of $25,000.\nExample:\nWhere an IOR has received information from an exporter (or producer) that advises a proof of origin is no longer valid or that goods no longer qualify as originating, corrections to declarations of origin must be made within 90 days of receipt of this notification. This would be considered an IOR’s reason to believe under criterion (d).\nSecond Level Penalties\nSecond level penalties can only be applied to subsequent errors made on the same goods that have been assessed a first level penalty within the retention period.\nFor the same origin errors identified as a result of subsequent audits, examinations, verifications, or monitoring activities, second level penalties will be assessed at $750 on a per occurrence basis, up to a maximum of $200,000 for the reassessment period.\nSecond level penalties will also be assessed for all adjustments made by IORs where they failed to make the required corrections to a declaration of origin within 90 days of having reason to believe that corrections are required.\nThird Level Penalties\nThird level penalties can only be applied to subsequent errors made on the same goods that have previously been assessed a second level penalty within the retention period.\nFor the same origin errors identified as a result of subsequent audits, examinations, verifications, or monitoring activities, third level penalties will be assessed at $1500 on a per occurrence basis, up to a maximum amount of $400,000 for the reassessment period.\nThird level penalties would also apply to all adjustments made by IORs where they failed to make the required corrections to a declaration of origin within 90 days of having reason to believe that corrections are required.\nReferences\nLegislation\nCustoms Act , paragraph 32.2(2)(a)\nD-Memo\nD11-6-6, Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C081", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c081-eng.html" + }, + { + "id": "amps-c082", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C082", + "marginal_note": "Authorized person failed to make the required corrections to a declaration of tariff classification within 90 days after having reason to believe that the decla", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C082", + "text": "Authorized person failed to make the required corrections to a declaration of tariff classification within 90 days after having reason to believe that the declaration was incorrect.\nPenalty\nOccurrence\nPenalty\n1st\n$500 to a maximum of $5,000 (per issue) or $25,000 (per occurrence)\n2nd\n$750 to a maximum of $200,000 (per occurrence)\n3rd and subsequent\n$1,500 to a maximum of $400,000 (per occurrence)\nPenalty basis\nPer issue or per occurrence (see guidelines)\nRetention period\n36 months\nGuidelines\nThe term “per issue” applies to each uncorrected tariff classification error of goods regardless of how often the error is repeated on commercial accounting declarations (CADs).\nThe term “per occurrence” applies to uncorrected tariff classification errors of goods per CAD and not per line on the CAD.\n”Goods” include same and similar goods, which are identical and other models/styles of goods that have the same purpose/function as the goods being subject of the specific information that gives reason to believe, that differ in a manner (e.g., size, colour, capacity, etc.), but that are classified under the same tariff item number at the 8-digit level.\nNon-compliance is normally discovered by a Senior Officer Trade Compliance (SOTC) as a result of an audit, examination, verification, or subsequent monitoring activity.\nPenalties are applied against the importer of record (IOR).\nWhere customs duties and/or taxes are owed to the CBSA as a result of the required corrections, contravention C352 will apply.\nWhere a correction to a declaration results in a claim for refund of customs duties, no penalty will apply.\nErrors unrelated to the first penalty assessment, as they don’t pertain to same and similar goods, that are discovered during a subsequent audit, examination, verification, or monitoring activity, will only incur first level penalties.\nThe SOTC must record each error in their report and include a detailed explanation as to what constituted “reason to believe” for that error. This is required in order to establish the level of penalty for any subsequent occurrence of the same error.\nThere will be a maximum penalty amount of $1,000 applied to each group of repeated errors where the IOR can demonstrate that the errors in the CAD were caused by a single keystroke/data entry error. This maximum penalty amount will only apply to first level penalties and only where corrections are made within 90 days of the date of the trade compliance verification final report.\nAny combination of penalties issued under C082 and C352 shall not exceed the maximum penalty amount for each specific level and shall include all penalties issued at the same level as a result of an audit, examination, verification or subsequent monitoring activity. The maximum penalty amount for the first level is $5,000 (on a per issue basis) or $25,000 (on a per occurrence basis) depending on the applicable reason to believe criterion. The conditions under which either the $5,000 or $25,000 maximum penalty amount would be applied are explained in the First Level Penalties paragraph below. The maximum penalty amount for the second level remains unchanged at $200,000. The maximum penalty amount for the third level also remains unchanged at $400,000.\n“Reason to Believe”\nAs provided in paragraph 1 of Memorandum D11-6-6, Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , in regards to the obligation to make a correction under section 32.2 of the Customs Act, specific information regarding the tariff classification or diversion of the imported goods that gives an importer reason to believe that a declaration is incorrect, can be found in:\nLegislative provisions, such as specific tariff classification provisions, that are prima facie (that is, at first sight), evident (that is, obvious, apparent), and transparent (that is, clear, self-explanatory). For detailed examples of prima facie, evident, and transparent legislative provisions, refer to the Appendix in Memorandum D11-6-6\nFormal assessment documents (e.g., statement of adjustment) issued by the Canada Border Services Agency (CBSA) to the IOR, relating to the imported goods, such as determinations (other than deemed determinations), re-determinations, further re-determinations, etc.\nFinal tribunal or court decisions in which the IOR was the appellant, respondent or intervener\nInformation received from exporters, suppliers, manufacturers or producers, etc. (e.g., change in production material or functionality that would impact the tariff classification)\nWritten communication, addressed directly to the IOR from the CBSA, such as a ruling (e.g., national customs ruling, advance ruling issued under section 43.1 of the Customs Act), a trade compliance verification final report, a directed compliance letter, or a final compliance validation letter\nA final report from an importer-initiated internal audit or review, or from an external company conducting an audit or review of the IOR’s company\nKnowledge that the goods were diverted (that is, goods that no longer qualify or comply with a condition of relief or a restriction imposed by the concessionary tariff item declared), such as the diversion of goods to a non-qualified conditional use or conditional user\nFirst Level Penalties\nA tariff classification error occurs when goods are not classified and accounted for in accordance with the rules and schedules of the Customs Tariff Act. Penalties apply where an IOR failed to make the required corrections to a declaration of tariff classification within 90 days after having reason to believe that the declaration was incorrect.\nFor errors that have occurred as a result of reason to believe criterion (a):\nFirst level penalties for errors that are the result of reason to believe criterion (a) will be assessed on a per issue basis for each issue not corrected within 90 days from the day the IOR has reason to believe. First level penalties will be assessed at $500 for each distinct issue on the CAD, up to a maximum amount of $5,000, regardless of how often the same error occurs on the CAD during the applicable reassessment period, provided that all occurrences of the error are corrected within 90 days of the date of issuance of the trade compliance verification final report.\nErrors that are not corrected within 90 days of receiving the trade compliance verification final report will be assessed a penalty of $500 per occurrence over the reassessment period, up to a maximum amount of $25,000.\nExample:\nPlastic conveyor belts have been classified and accounted for under Chapter 84, but are specifically excluded from that chapter according to Note 1(a) to Section XVI. The tariff classification error occurred on multiple CADs. Only one penalty of $500 on a per issue basis will be assessed if all occurrences of the error are corrected within 90 days of the date of the trade compliance verification final report, regardless of how often the same error occurred over multiple CADs. However, if all occurrences of the error are not corrected within 90 days of the date of the trade compliance verification final report, a penalty of $500 on a per occurrence basis will be assessed for each occurrence of the error found throughout the reassessment period, up to a maximum amount of $25,000.\nFor errors that have occurred as a result of reason to believe criteria (b) through (g):\nFirst level penalties for errors that are the result of one of the criteria (b) through (g) will be assessed on a per occurrence basis for errors not corrected within 90 days of having reason to believe. A penalty of $500 will be assessed for each occurrence over the reassessment period, up to a maximum amount of $25,000.\nSecond Level Penalties\nSecond level penalties can only be applied to subsequent errors made on same and similar goods that have previously been assessed a first level penalty within the retention period.\nFor the same tariff classification errors previously assessed a penalty at the first level that have been identified as a result of subsequent audits, examinations, verifications, or monitoring activities, second level penalties of $750 will be assessed on a per occurrence basis, up to a maximum amount of $200,000 for the reassessment period.\nSecond level penalties will also be assessed on all adjustments made by IORs where they failed to make the required corrections to a declaration of tariff classification within 90 days of having reason to believe that corrections are required.\nThird Level Penalties\nThird level penalties can only be applied to subsequent errors made on same and similar goods that have been previously assessed a second level penalty within the retention period.\nFor the same tariff classification errors previously assessed a penalty at the second level that have been identified as a result of subsequent audits, examinations, verifications, or monitoring activities, third level penalties of $1,500 will be assessed on a per occurrence basis, up to a maximum amount of $400,000 for the reassessment period.\nThird level penalties would also apply to all adjustments made by IORs where they failed to make the required corrections to a declaration of tariff classification within 90 days of having reason to believe that corrections are required.\nReferences\nLegislation\nCustoms Act , paragraph 32.2(2)(a)\nD-Memo\nD11-6-6, “Reason to Believe” and Self-Adjustments to Declarations of Origin, Tariff Classification, and Value for Duty\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C082", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c082-eng.html" + }, + { + "id": "amps-c083", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C083", + "marginal_note": "Authorized person failed to make the required corrections to a declaration of value for duty within 90 days after having reason to believe that the declaration ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C083", + "text": "Authorized person failed to make the required corrections to a declaration of value for duty within 90 days after having reason to believe that the declaration was incorrect.\nPenalty\nOccurrence\nPenalty\n1st\n$500 to a maximum of $5,000 (per issue) or $25,000 (per occurrence)\n2nd\n$750 to a maximum of $200,000 (per occurrence)\n3rd and subsequent\n$1,500 to a maximum of $400,000 (per occurrence)\nPenalty basis\nPer issue or per occurrence (see guidelines)\nRetention period\n36 months\nGuidelines\nThe term “per issue” applies to each element of the value for duty provisions that is incorrect and for which a correction was not made, regardless of how often the error is repeated on commercial accounting declarations (CADs).\nThe term “per occurrence” applies to uncorrected value for duty errors of goods per CAD and not per line on the CAD.\nNon-compliance is normally discovered by a Senior Officer Trade Compliance.\n(SOTC) as a result of an audit, examination, verification or subsequent monitoring activity.\nPenalties are applied against the importer of record (IOR).\nWhere an amount of customs duties and/or taxes is owing to the CBSA as a result of the required corrections, contravention C353 will apply.\nWhere a correction to a declaration results in a claim for refund of customs duties, no penalty will apply.\nErrors unrelated to the first penalty assessment that are discovered during a subsequent audit, examination, verification, or monitoring activity will only incur first level penalties.\nThe SOTC must record each error in their report and include a detailed explanation as to what constituted “reason to believe” for that error. This is required in order to establish the level of penalty for any subsequent occurrences of the same error.\nThere will be a maximum penalty amount of $1,000 for each group of repeated errors where the IOR can demonstrate that the errors in the declarations were caused by a single keystroke/data entry error. This maximum penalty amount will only apply to first level penalties and only where corrections are made within 90 days of the date of the trade compliance verification final report.\nAny combination of penalties issued under C083 and C353 shall not exceed the maximum penalty amount for each specific level and shall include all penalties issued at the same level as a result of an audit, examination, verification or subsequent monitoring activity. The maximum penalty amount for the first level is $5,000 (per issue basis) or $25,000 (per occurrence basis) depending on the applicable reason to believe criterion. The conditions under which either the $5,000 or $25,000 maximum penalty amount would be applied are explained in the First Level Penalties paragraph below. The maximum penalty amount for the second level remains unchanged at $200,000. The maximum penalty amount for the third level also remains unchanged at $400,000.\nErrors in declarations of value for duty do not always lend themselves to a clear distinction on the assessment of penalties on a “per issue” or “per occurrence” basis. Where there is uncertainty over whether a penalty should be assessed on a “per issue” or “per occurrence” basis, officers are strongly encouraged to contact the Origin, Valuation and Negotiations Unit for assistance in the assessment of penalties.\n“Reason to Believe”\nAs provided in paragraph 1 of Memorandum D11-6-6, Reason to believe and corrections to the declaration of origin, tariff classification or value for duty, in regards to the obligation to make a correction under section 32.2 of the Customs Act, specific information regarding the value for duty that gives an IOR reason to believe that a declaration is incorrect, can be found in:\nLegislative provisions, such as specific valuation provisions, that are prima facie (that is, at first sight), evident (that is, obvious, apparent) and transparent (that is, clear, self-explanatory). For detailed examples of prima facie, evident, and transparent legislative provisions, refer to the Appendix in Memorandum D11-6-6\nFormal assessment documents (e.g., statement of adjustment) issued by the Canada Border Services Agency (CBSA) to the IOR, relating to the imported goods, such as determinations (other than deemed determinations), re-determinations, further re-determinations, etc.\nFinal tribunal or court decisions in which the IOR was the appellant, respondent or intervenor\nInformation received from exporters, suppliers, etc. (e.g. vendor’s invoice indicating retroactive price increase for goods already purchased, corrected invoice)\nWritten communication, addressed directly to the IOR from the CBSA, such as a national customs ruling, a trade compliance verification final report, a directed compliance letter, or a final compliance validation letter\nA final report from an importer-initiated internal audit or review, or from an external company conducting an audit or review of the IOR’s company\nFirst Level Penalties\nA value for duty error occurs when the value for duty of goods is not determined in accordance with the requirements of sections 44 to 55 of the Customs Act. A value for duty error can be, but is not limited to, the use of the wrong valuation method or its improper application, the use of the incorrect price paid or payable, or not making each of the required adjustments as required under the valuation provisions of the Customs Act. Each will be considered a separate error. Penalties apply where an IOR failed to make the required correction to a declaration of the value for duty of the goods within 90 days after having reason to believe that the declaration was incorrect.\nFor errors that have occurred as a result of reason to believe criterion (a):\nFirst level penalties for errors that are the result of reason to believe criterion (a) will be assessed on a per issue basis for each issue not corrected within 90 days from the day the IOR has reason to believe. First level penalties will be assessed at $500 for each issue on the CAD, up to a maximum amount of $5000, regardless of how often the same error occurs on a CAD during the reassessment period, provided that all occurrences of the error are corrected within 90 days of the date of the trade compliance verification final report.\nErrors that are not corrected within 90 days of the date of the trade compliance verification final report will be assessed a penalty of $500 per occurrence during the reassessment period, up to a maximum amount of $25,000.\nExample:\nAn IOR failed to make an adjustment for assists, as required under the provisions of 48(5)(a)(iii) of the Customs Act. If the error is corrected within 90 days of the date of the trade compliance verification final report, only one penalty of $500 on a per issue basis will be assessed, regardless of how often the error occurred over multiple CADs. However, if all occurrences of the error are not corrected within 90 days of the date of the trade compliance verification final report, a penalty of $500 will be assessed for each occurrence of the error throughout the reassessment period, up to a maximum amount of $25,000.\nFor errors that have occurred as a result of reason to believe criteria (b) through (f) :\nFirst level penalties for errors that are the result of one of the reason to believe criteria (b) through (f) will be assessed on a per occurrence basis for errors not corrected within 90 days of having reason to believe. A penalty of $500 will be assessed for each occurrence during the reassessment period, up to a maximum amount of $25,000.\nSecond Level Penalties\nSecond level penalties can only be applied to subsequent errors made on the same issues that have previously been assessed a first level penalty within the retention period.\nFor the same value for duty errors identified as a result of subsequent audits, examinations, verifications, or monitoring activities, second level penalties will be assessed at $750 on a per occurrence basis, up to a maximum amount of $200,000 for the reassessment period.\nSecond level penalties will also be assessed for all adjustments made by IORs where they failed to make the required corrections to a declaration of value for duty within 90 days of having reason to believe that corrections are required.\nThird Level Penalties\nThird level penalties can only be applied to subsequent errors made on the same issues that have previously been assessed a second level penalty within the retention period.\nFor the same value for duty errors identified as a result of subsequent audits, examinations, verifications, or monitoring activities, third level penalties will be assessed at $1500 on a per occurrence basis, up to a maximum amount of $400,000 for the reassessment period.\nThird level penalties would also apply to all adjustments made by IORs where they failed to make the required corrections to a declaration of value for duty within 90 days of having reason to believe that corrections are required.\nReferences\nLegislation\nCustoms Act , paragraph 32.2(2)(a)\nD-Memo\nD11-6-6, “Reason to Believe” and Self-Adjustments to Declarations of Origin, Tariff Classification, and Value for Duty\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C083", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c083-eng.html" + }, + { + "id": "amps-c152", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C152", + "marginal_note": "Importer or owner of goods failed to furnish the proof of origin upon request.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C152", + "text": "Importer or owner of goods failed to furnish the proof of origin upon request.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer request\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when, subsequent to a written request, the importer or owner of the goods fails to furnish proof of origin or the proof of origin presented does not support the tariff treatment claimed in the original (final) accounting document. Specific proofs of origin required in support of a claim for a specific tariff treatment are set out in Departmental Memorandum D11-4-2, Proof of Origin.\nNon-compliance occurs where a signature is required, but is not included in the proof of origin presented.\nApplied against the importer.\nNormally applied by a Senior Officer Trade Compliance ( SOTC ).\nSOTC s must make a request and provide reasonable amount of time for the client to comply. Current policy is a minimum of five business days with one extension.\nApply a penalty per request, regardless of the number of transactions or documents pertaining to that request.\nThis penalty also applies when the blanket period field, with respect to free trade agreements where a certificate of origin is the required proof, is missing and there is no indication on the document of a reference number such as the invoice number, the purchase order number or any other unique reference indicator that could be used to identify that the goods covered by the certificate are the imported goods.\nC152 does not apply when a certificate of origin is not properly completed or field information, other than a signature, is missing or omitted. In this situation, refer to contravention C005 .\nApplicable to all tariff treatments.\nReferences\nLegislation\nCustoms Act , section 35.1\nD-Memo\nD11-4-2, Proof of Origin\nOther\nD11-4-4, Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C152", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c152-eng.html" + }, + { + "id": "amps-c157", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C157", + "marginal_note": "Person who imports, or causes to be imported, commercial goods failed to make records and documents in respect of those goods available to an officer when reque", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C157", + "text": "Person who imports, or causes to be imported, commercial goods failed to make records and documents in respect of those goods available to an officer when requested.\nApply a penalty per written request for records and documents basis.\nPenalty\nOccurrence\nPenalty\n1st\n$600\n2nd\n$1,200\n3rd and subsequent\n$2,400\nPenalty basis\nPer written request\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a verification, audit, inspection or examination determines that a company does not make records and documents available to an officer for review purposes.\nApplied against the importer.\nThis penalty is normally applied by a Senior Officer Trade Compliance (SOTC) and approved by the regional Manager, Trade Compliance.\nRecords and documents can be made available on-site at the company premises, delivered directly to the officer's place of work, or made available at another place as designated by the Minister (Non-Resident Importers may undertake to keep records at another location as provided in the Memorandum D17-1-21).\nSOTCs must use discretion when deciding how much time to allow the importer to make records and documents available. Thirty days is considered reasonable for the first request for records and documents and fifteen days for subsequent requests for the same records and documents.\nThis contravention is subject to graduated penalties and is applied on a per request basis, which will be made in writing and may involve more than one record or document.\nTypically, one written request for records and documents would be made per audit, verification, or examination. Subsequent written requests for records and documents will be necessary if some or all of the records and documents requested have not been made available to an officer.\nThe first contravention is subject to a $600 penalty.\nSubsequent requests for records and documents that are not made available will be subject to an escalation of penalty levels on a per request basis.\nSecond contravention is subject to a $1,200 penalty; third and subsequent contraventions are subject to a $2,400 penalty.\nReferences\nLegislation\nCustoms Act , subsection 40(1)\nD-Memo\nD17-1-21, Maintenance of Records in Canada by Importers\nOther\nImported Goods Records Regulations , section 2\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C157", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c157-eng.html" + }, + { + "id": "amps-c158", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C158", + "marginal_note": "Person failed to answer truthfully questions asked by an officer concerning the records in respect of commercial goods.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C158", + "text": "Person failed to answer truthfully questions asked by an officer concerning the records in respect of commercial goods.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a verification, audit or examination determines that a company failed to answer questions truthfully about records requested by an officer.\nApplied against the importer.\nThis penalty is normally applied by an investigations officer and approved by the regional Manager, Investigations.\nThe officer must have written documentation proving that the company did not provide truthful answers.\nApply a penalty per instance.\nReferences\nLegislation\nCustoms Act , subsection 40(1)\nD-Memo\nD17-1-21, Maintenance of Records in Canada by Importers\nOther\nImported Goods Records Regulations , section 2\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C158", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c158-eng.html" + }, + { + "id": "amps-c160", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C160", + "marginal_note": "Person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to keep records for a period of si", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C160", + "text": "Person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to keep records for a period of six years, or as specified in the Imported Goods Records Regulations .\nThis applied when an audit, verification or examination determines that there are no records in existence.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$25,000\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when an audit, verification or examination determines that a licensee of a duty free shop, sufferance warehouse or bonded warehouse has kept no records regarding the receipt and removal of commercial goods into and from the duty free shop or sufferance warehouse.\nApplied against the licensee (warehouse or DFS ), certificate holder (duty deferral), courier or CSA importer.\nBecause no records exist, the audit or verification team is unable to proceed with the verification and render a determination regarding the company's compliance with CBSA administered legislation and regulations.\nConsultation with regional management and headquarters personnel must occur prior to the application of this penalty.\nThe officer should proceed with caution.\nThe officer should use discretion when deciding how much time to allow the company to prove that records exist. Thirty days may be considered reasonable as a minimum.\nThis contravention is subject to a flat penalty amount of $25,000.\nBecause the verification is stopped at the outset due to nil record keeping, no other determination regarding other record contraventions can be made.\nNo other penalty for record contraventions can be combined with this penalty.\nApply a penalty when records do not exist.\nReferences\nLegislation\nCustoms Act , subsection 40(3)\nD-Memo\nD17-1-21, Maintenance of Records in Canada by Importers\nOther\nImported Goods Records Regulations , section 3.1\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C160", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c160-eng.html" + }, + { + "id": "amps-c161", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C161", + "marginal_note": "Person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to keep records at the person's pl", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C161", + "text": "Person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to keep records at the person's place of business or at such other place that may be designated by the Minister as specified in the Imported Goods Records Regulations .\nApply a penalty per written request for records basis.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer written request\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when an audit, verification or examination determines that a licensee of a duty free shop, sufferance warehouse or bonded warehouse, who is known to keep records, failed to keep specific records that were formally requested by an officer in writing regarding the sale or disposal of commercial goods that were previously received into it.\nApplied against the licensee (warehouse or DFS ), certificate holder (duty deferral), courier or CSA importer.\nThe officer should use discretion when deciding how much time to allow the company to prove that records exist. Thirty days may be considered reasonable as a minimum.\nThis contravention is subject to graduated penalties and is applied on a per request basis, which will be made in writing and may involve more than one record.\nTypically, only one written request for records would be made per audit, verification or examination.\nThe first contravention is subject to a $300 penalty.\nSubsequent written requests for records later determined not to have been kept or exist will be subject to the second and third level penalties.\nReferences\nLegislation\nCustoms Act , subsection 40(3)\nD-Memo\nD17-1-21, Maintenance of Records in Canada by Importers\nOther\nImported Goods Records Regulations , section 3.1\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C161", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c161-eng.html" + }, + { + "id": "amps-c163", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C163", + "marginal_note": "Person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to make the records available to t", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C163", + "text": "Person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to make the records available to the officer when requested.\nApply a penalty per written request for records basis.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer written request\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when an audit, verification or examination determines that the licensee of a duty free shop, sufferance warehouse or bonded warehouse, already determined to keep records and that records exist, does not make records available to an officer for review purposes.\nApplied against the licensee (warehouse or DFS ), certificate holder (duty deferral), courier or CSA importer.\nRecords can be made available on-site at the company premises or delivered directly to the place of work of the Senior Officer Trade Compliance.\nThe officer must exercise discretion when deciding how much time to allow the person to make records available. Thirty days may be considered reasonable as a minimum.\nThis contravention is subject to graduated penalties and is applied on a per request basis, which will be made in writing and may involve more than one record.\nTypically, only one written request for records would be made per audit, verification or examination.\nThe first contravention is subject to a $300 penalty.\nSubsequent written requests for records later determined not to have been kept or exist will be subject to the second and third level penalties.\nBecause the record(s) are not available for verification, no other record penalty can be assessed regarding the transaction(s) under review.\nThis is the only record penalty that can be applied to the transaction(s) under review.\nIf all records of an audit, verification or examination are not available for review, the officer may wish to reconsider whether the records actually exist, refer to contravention C160 .\nReferences\nLegislation\nCustoms Act , subsection 40(3)\nD-Memo\nD17-1-21, Maintenance of Records in Canada by Importers\nOther\nImported Goods Records Regulations , section 3.1\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C163", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c163-eng.html" + }, + { + "id": "amps-c164", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C164", + "marginal_note": "Person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to truthfully answer any questions", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C164", + "text": "Person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to truthfully answer any questions asked by the officer concerning the records.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when an audit, verification or examination determines that a licensee of a duty free shop or bonded warehouse failed to answer questions truthfully about records requested by an officer.\nApplied against the licensee (warehouse or DFS ), certificate holder (duty deferral), courier or CSA importer.\nThis penalty is normally applied by an investigations officer.\nThe officer must have written documentation proving that the licensee failed to answer questions truthfully.\nReferences\nLegislation\nCustoms Act , subsection 40(3)\nD-Memo\nD17-1-21, Maintenance of Records in Canada by Importers\nOther\nImported Goods Records Regulations , section 2\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C164", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c164-eng.html" + }, + { + "id": "amps-c168", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C168", + "marginal_note": "Person failed to report within 90 days a failure to comply with a condition imposed under a tariff item in the List of Tariff Provisions in the schedule to", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C168", + "text": "Person failed to report within 90 days a failure to comply with a condition imposed under a tariff item in the List of Tariff Provisions in the schedule to the Customs Tariff .\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a person was granted a refund under paragraph 74(1)(f) of the Customs Act and:\nThe goods subsequently failed to comply with conditions imposed under a tariff item\nRefund has been paid under paragraph 74(1)(f) of the Act and the goods are subsequently sold or disposed of in a manner that would not entitle the importer to relief (that is revenue adjustment). For example, failure to maintain records or certificates of end use\nThis penalty is also applied if a good is diverted from one conditional relief tariff item to another such that no additional duties are payable or refunded, but the diversion was not reported.\nApplied against the importer.\nResults from review or verification.\nThis contravention applies whether or not the refund received is repayable.\nFor errors discovered during a first audit, the first level penalty will apply.\nFor errors discovered during a second audit, the second level penalty will apply.\nFor errors discovered during a third or subsequent audits, the third level penalty will apply.\nFor situations where there is a repayable refund, refer to contravention C169 .\nReferences\nLegislation\nCustoms Act , paragraph 80.2(2)(a)\nD-Memo\nD6-2-3, Refund of Duties\nOther\nD11-6-5, Interest and Penalty Provisions – Determinations and Re-Determinations, Appraisals and Re-Appraisals, and Duty Relief\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C168", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c168-eng.html" + }, + { + "id": "amps-c169", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C169", + "marginal_note": "Person failed to repay within 90 days duties and interest refunded under paragraph 74(1)(f) of the Customs Act after a failure to comply with a c", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C169", + "text": "Person failed to repay within 90 days duties and interest refunded under paragraph 74(1)(f) of the Customs Act after a failure to comply with a condition imposed under a tariff item in the List of Tariff Provisions in the schedule to the Customs Tariff .\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a refund has been paid under paragraph 74(1)(f) of the Customs Act and the goods subsequently fail to comply with conditions imposed under a tariff item.\nApplied against the importer.\nPenalty is applied as a result of a review or verification.\nFor errors discovered during a first visit, review or verification, a first level penalty will apply.\nFor errors discovered during a second visit, review or verification, a second level penalty will apply.\nFor errors discovered during a third and subsequent visits, reviews or verifications, the third level penalty will apply.\nFor failure to report a failure to comply with a condition imposed under a tariff item, refer to contravention C168 .\nReferences\nLegislation\nCustoms Act , paragraph 80.2(2)(b)\nD-Memo\nD6-2-3, Refund of Duties\nOther\nD11-6-5, Interest and Penalty Provisions – Determinations and Re-Determinations, Appraisals and Re-Appraisals, and Duty Relief\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C169", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c169-eng.html" + }, + { + "id": "amps-c170", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C170", + "marginal_note": "Exporter failed to report the export of goods on an export declaration at the time, place and/or in the manner prescribed.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C170", + "text": "Exporter failed to report the export of goods on an export declaration at the time, place and/or in the manner prescribed.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the exporter fails to provide an export declaration for goods that are not controlled, regulated or prohibited within the following legislative time frames prior to export:\nIf the goods are exported by mail, not less than two hours before the goods are delivered to the post office where the goods are mailed\nIf the goods are exported by vessel, not less than 48 hours before the goods are loaded onto the vessel\nIf the goods are exported by aircraft, not less than two hours before the goods are loaded on board the aircraft\nIf the goods are exported by rail, not less than two hours before the railcar on which the goods have been loaded is assembled to form part of a train for export\nIf the goods are exported by highway or any other mode of transportation, they must be reported immediately before being exported, that is before the conveyance transporting the goods crosses the border or leaves Canada\nApplied against the exporter.\nNote:\nLive animals or time-sensitive goods may, unless they are prohibited, controlled or regulated goods, be reported immediately before they are exported, regardless of mode.\nApply a penalty per shipment.\nOne C170 will apply to exporters who fail to submit a monthly export summary report within the legislative time frame as per Section 4(2) of the Reporting of Exported Goods Regulations, regardless of the number of shipments contained on the summary reports.\nAn export declaration must be presented for goods moving in transit through the U.S. en route to a non-U.S. destination within the legislated time frames.\nNote:\nAn export declaration is not required when goods are destined for final consumption in the United States, Puerto Rico, or the U.S. Virgin Islands.\nHowever, if the goods are prohibited, controlled or regulated, any required permits, licences and/or certificates must be presented to the CBSA according to the legislative time frames prior to export.\nIn a post-export verification situation, each shipment found in contravention within the verification period should be assessed a penalty at first level to a maximum amount of $25,000.\nFor example, in cases where\nThe export of ten shipments were not reported, a penalty of $5,000 ($500 x 10) would be assessed\nThe export of 100 shipments were not reported, a penalty of $25, 000 ($500 x 100 = $50,000) would be assessed\nFor failure to provide export permit, licence or certificate, refer to contravention C315 .\nFor failure to report goods subject to export control, refer to contravention C345 .\nFor exporters who use summary reporting for goods that have not been approved by the CBSA, refer to contravention C317 .\nFor failure to provide true, accurate and complete information on an export report, refer to contravention C005 .\nReferences\nLegislation\nCustoms Act , subsection 95(1)\nD-Memo\nD20-1-1, Exporter Reporting\nOther\nReporting of Exported Goods Regulations, sections 3 and 4\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C170", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c170-eng.html" + }, + { + "id": "amps-c189", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C189", + "marginal_note": "Person who has reported goods under subsection 95(1) of the Customs Act failed to answer truthfully any question asked by an officer with respect to t", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C189", + "text": "Person who has reported goods under subsection 95(1) of the Customs Act failed to answer truthfully any question asked by an officer with respect to the goods.\nPenalty\nOccurrence\nPenalty\n1st\n$600\n2nd\n$1,200\n3rd and subsequent\n$2,400\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the officer finds evidence during an examination that the information reported regarding the goods for export is not true, accurate and/or complete.\nFor example, the information regarding the origin of the goods for export is untrue. Or when the officer contacts the exporter to verify the information and the exporter gives an untrue response.\nApplied against the exporter, exporter's agent or person transporting the goods.\nFor failure to answer truthfully any question with respect to goods subject to export control, refer to contravention C346 .\nReferences\nLegislation\nCustoms Act , paragraph 95(3)(a)\nD-Memo\nN/A\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C189", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c189-eng.html" + }, + { + "id": "amps-c190", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C190", + "marginal_note": "Person who has reported goods under subsection 95(1) of the Customs Act or the person who has possession of the goods at the time of the request by th", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C190", + "text": "Person who has reported goods under subsection 95(1) of the Customs Act or the person who has possession of the goods at the time of the request by the officer failed to present goods, remove any covering from the goods, unload the conveyance or open thereof or unpack any package.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nApplied against the person who files the report or the person in possession of the goods at the time of the request.\nOfficer must request from the person in possession of the goods to examine the goods.\nRequest must have enough details for the client to understand what is expected.\nReasonable amount of time to prepare the goods will be allowed.\nApply a penalty per instance.\nReferences\nLegislation\nCustoms Act , paragraph 95(3)(b)\nD-Memo\nN/A\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C190", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c190-eng.html" + }, + { + "id": "amps-c192", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C192", + "marginal_note": "Person who reported goods under subsection 95(1) of the Customs Act failed to export goods and failed to report failure to export the goods.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C192", + "text": "Person who reported goods under subsection 95(1) of the Customs Act failed to export goods and failed to report failure to export the goods.\nPenalty\nOccurrence\nPenalty\n1st\n$150 Footnote 1\n2nd\n$225\n3rd and subsequent\n$450\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the exporter fails to notify the CBSA that the goods are no longer to be exported as originally reported.\nApplied against the exporter.\nOfficers should determine if the failure to export the goods was caused by circumstances beyond the exporter's / carrier's responsibility or control.\nApply a penalty per shipment.\nReferences\nLegislation\nCustoms Act , section 96\nD-Memo\nN/A\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C192", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c192-eng.html" + }, + { + "id": "amps-c193", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C193", + "marginal_note": "Exporter or producer of goods failed to provide officer with a copy of certificate of origin on request.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C193", + "text": "Exporter or producer of goods failed to provide officer with a copy of certificate of origin on request.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer request\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when, upon request, the exporter or the producer of goods fails to provide the completed and signed certificate of origin to the officer.\nApplied against the producer of goods or the exporter.\nOfficer must first request the certificate of origin.\nThis requirement ensures that Canadian exporters are following bi-lateral agreements.\nApply a penalty per request.\nReferences\nLegislation\nCustoms Act , subsection 97.1(2)\nD-Memo\nD11-4-14, Certification of Origin\nOther\nD20-1-5, Maintenance of Records in Canada by Exporters and Producers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C193", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c193-eng.html" + }, + { + "id": "amps-c194", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C194", + "marginal_note": "Person who has completed and signed a certificate of origin in accordance with subsection 97.1(1) and (1.1) of the Customs Act failed to notify person", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C194", + "text": "Person who has completed and signed a certificate of origin in accordance with subsection 97.1(1) and (1.1) of the Customs Act failed to notify person to whom the certificate was given, of incorrect information.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer certificate\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when there is evidence that person who completed and signed the certificate did not immediately notify all persons to whom the certificate was given of incorrect information.\nApplied against the exporter or the producer of the goods.\nThis penalty only applies to the certificate of origin.\nApply a penalty per certificate.\nReferences\nLegislation\nCustoms Act , subsection 97.1(3)\nD-Memo\nD11-4-14, Certification of Origin\nOther\nD20-1-5, Maintenance of Records in Canada by Exporters and Producers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C194", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c194-eng.html" + }, + { + "id": "amps-c195", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C195", + "marginal_note": "Person who exported goods or caused goods to be exported failed to keep records at the place of business in Canada or at a designated place for a prescribed per", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C195", + "text": "Person who exported goods or caused goods to be exported failed to keep records at the place of business in Canada or at a designated place for a prescribed period.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$25,000\nPenalty basis\nPer audit\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the person fails to keep records at the specified place, in the prescribed manner and for the prescribed period which is deemed to be six years following the exportation.\nReferences\nLegislation\nCustoms Act , subsection 97.2(1)\nD-Memo\nD20-1-5, Maintenance of Records in Canada by Exporters and Producers\nOther\nExporters' and Producers' Records Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C195", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c195-eng.html" + }, + { + "id": "amps-c196", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C196", + "marginal_note": "Bonded warehouse licensee or operator failed to comply with the provisions in the Customs Bonded Warehouses Regulations in respect of safety and security of goo", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C196", + "text": "Bonded warehouse licensee or operator failed to comply with the provisions in the Customs Bonded Warehouses Regulations in respect of safety and security of goods while in a warehouse.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the physical security, equipment and personnel, of the bonded warehouse including; doors, other building components, locks and signs are not sufficient to secure storage of the goods.\nThis contravention also refers to equipment and personnel such as security systems and security guards.\nNon-compliance occurs when the licensee fails to fulfill any of these requirements.\nApply a penalty per instance (that is per visit to the warehouse).\nFor failure to ensure the safety and security of goods while in a sufferance warehouse, refer to contravention C048 .\nReferences\nRegulation\nCustoms Bonded Warehouses Regulations , section 11 and 12\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C196", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c196-eng.html" + }, + { + "id": "amps-c197", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C197", + "marginal_note": "Customs bonded warehouse licensee or operator failed to provide adequate space, personnel, or equipment or information required for the examination of goods.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C197", + "text": "Customs bonded warehouse licensee or operator failed to provide adequate space, personnel, or equipment or information required for the examination of goods.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when the licensee or the warehouse operator fails to provide the following services when requested to do so by the CBSA :\nThe personnel and equipment necessary to ensure that the goods to be examined by an officer are made available to the officer for examination\nThe personnel necessary to furnish information, for verification purposes, to an officer with respect to the bonded warehouse operations and inventory system\nThe request to conduct verification can be made to any representative of the warehouse licensee or operator.\nApplied against the operator or the licensee.\nA second level penalty is not to be assessed until the first Notice of Penalty Assessment has actually been issued.\nApply a penalty per instance (that is per visit to the warehouse).\nReferences\nRegulation\nCustoms Bonded Warehouses Regulations , sections 11 and 12\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C197", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c197-eng.html" + }, + { + "id": "amps-c198", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C198", + "marginal_note": "Customs bonded warehouse licensee or operator allowed unauthorized person(s) access to the bonded warehouse facility.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C198", + "text": "Customs bonded warehouse licensee or operator allowed unauthorized person(s) access to the bonded warehouse facility.\nPenalty\nOccurrence\nPenalty\n1st\n$1,000\n2nd\n$2,000\n3rd and subsequent\n$4,000\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a person, other than the licensee, an employee of the licensee or an employee of a carrier engaged in the delivery of goods to or the removal of goods from the bonded warehouse enters any place in it where goods are stored.\nNon-compliance also occurs when unauthorized persons are allowed access without written authorization or the attendance of an officer.\nApplied against the licensee or the warehouse operator.\nApply a penalty for each occurrence and not based on the number of persons allowed access without proper authorization.\nApply a penalty per instance (that is per visit to the warehouse).\nFor sufferance warehouse, refer to contravention C049 .\nReferences\nRegulation\nCustoms Bonded Warehouses Regulations , subsection 12(2)\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C198", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c198-eng.html" + }, + { + "id": "amps-c199", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C199", + "marginal_note": "Customs bonded warehouse licensee or operator received or transferred intoxicating liquor without written approval from the appropriate, authorized provincial b", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C199", + "text": "Customs bonded warehouse licensee or operator received or transferred intoxicating liquor without written approval from the appropriate, authorized provincial board, commission or agency.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer shipment\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a customs bonded warehouse licensee or operator receives in or transfers from a bonded warehouse intoxicating liquor without written approval as authorized by the laws of that province/territory in which the customs bonded warehouse is situated.\nApplied against the customs bonded warehouse licensee or operator.\nDuring a first verification or audit, for each instance where goods are received in or transferred from, a first level penalty will be assessed.\nDuring a second verification or audit, a second level penalty will be assessed, and the third level penalty will apply for a third or subsequent verifications or audits.\nApply a penalty per shipment, per visit.\nReferences\nRegulation\nCustoms Bonded Warehouses Regulations , section 13\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C199", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c199-eng.html" + }, + { + "id": "amps-c200", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C200", + "marginal_note": "Customs bonded warehouse licensee or operator received certain unauthorized domestic tobacco or alcohol products into the bonded facility.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C200", + "text": "Customs bonded warehouse licensee or operator received certain unauthorized domestic tobacco or alcohol products into the bonded facility.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer shipment\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a licensee or operator receives certain unauthorized domestic tobacco or alcohol products into the bonded facility.\nApplied against the customs bonded warehouse licensee or operator.\nApply a penalty per shipment, per visit.\nReferences\nRegulation\nCustoms Bonded Warehouses Regulations , section 14\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C200", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c200-eng.html" + }, + { + "id": "amps-c201", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C201", + "marginal_note": "Customs bonded warehouse licensee or operator received imported tobacco products or imported packaged spirits or wine into the customs bonded warehouse or remov", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C201", + "text": "Customs bonded warehouse licensee or operator received imported tobacco products or imported packaged spirits or wine into the customs bonded warehouse or removed imported tobacco products or imported packaged spirits or wine from the warehouse facility in a manner that was not prescribed.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer shipment\nRetention period\n36 months\nGuidelines\nApplied against the customs bonded warehouse licensee or operator.\nThe licensee or operator shall not remove imported tobacco products or imported packaged spirits or wine unless the products are to be removed from the warehouse for the following reasons:\nSale to a foreign diplomat in Canada\nExport from Canada\nSale to a duty free shop\nUse as ships' stores\nDuring a first verification or audit, for each instance where goods are received or removed, a first level penalty will be assessed.\nDuring a second verification or audit, for each instance where goods are received or removed, a second level penalty will be assessed and the third level penalty will apply for a third or subsequent verifications or audits.\nReferences\nRegulation\nCustoms Bonded Warehouses Regulations , section 15\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C201", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c201-eng.html" + }, + { + "id": "amps-c202", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C202", + "marginal_note": "Customs bonded warehouse licensee or operator received imported bulk spirits, bulk wine, or specially denatured alcohol that was not intended for export.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C202", + "text": "Customs bonded warehouse licensee or operator received imported bulk spirits, bulk wine, or specially denatured alcohol that was not intended for export.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a licensee or operator receives imported bulk spirits, bulk wine or specially denatured alcohol that was not intended for export.\nApplied against the customs bonded warehouse licensee or operator.\nDuring a first verification or audit, for each instance goods are received, a first level penalty will be assessed.\nDuring a second verification or audit, for each instance goods are received, a second level penalty will be assessed and the third level penalty will apply for a third or subsequent verifications or audits.\nApply a penalty per shipment, per visit.\nReferences\nRegulation\nCustoms Bonded Warehouses Regulations , section 16\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C202", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c202-eng.html" + }, + { + "id": "amps-c204", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C204", + "marginal_note": "Customs bonded warehouse licensee failed to acknowledge receipt of goods in the manner prescribed in the Bonded Warehouses Regulations .", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C204", + "text": "Customs bonded warehouse licensee failed to acknowledge receipt of goods in the manner prescribed in the Bonded Warehouses Regulations .\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when it is discovered that a licensee or operator failed to acknowledge receipt of goods in the manner prescribed in the Customs Bonded Warehouses Regulations .\nNon-compliance also occurs when the warehouse operator refuses to accept responsibility by endorsing bill of lading, waybill or similar document presented by the carrier, and refuses to complete a Commercial Accounting Declaration (type 10, 13 or type 30) to account for the shipment inventory.\nApplied against the customs bonded warehouse licensee or operator.\nApply a penalty per instance of failing to acknowledge receipt of goods or refusal.\nReferences\nRegulation\nCustoms Bonded Warehouses Regulations , section 17\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C204", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c204-eng.html" + }, + { + "id": "amps-c207", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C207", + "marginal_note": "Master of a ship failed to place alcohol, tobacco and other goods for sale on board the ship under lock or seal and keep them there while the ship was in port.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C207", + "text": "Master of a ship failed to place alcohol, tobacco and other goods for sale on board the ship under lock or seal and keep them there while the ship was in port.\nPenalty\nOccurrence\nPenalty\n1st\n$300 Footnote 1\n2nd\n$450\n3rd and subsequent\n$900\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the alcohol, tobacco and other goods for sale on board are not kept under lock or seal while in port unless otherwise authorized by an officer.\nNon-compliance is discovered as a result of ship examination upon its arrival in port.\nApplied against master of ship or marine agent.\nReferences\nLegislation\nShips' Stores Regulations , section 4\nD Memo\nD4-2-1, Ships' Stores\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C207", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c207-eng.html" + }, + { + "id": "amps-c208", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C208", + "marginal_note": "While the international aircraft was on the ground, the carrier failed to seal bar.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C208", + "text": "While the international aircraft was on the ground, the carrier failed to seal bar.\nPenalty\nOccurrence\nPenalty\n1st\n$300 Footnote 1\n2nd\n$450\n3rd and subsequent\n$900\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\n\"When an international aircraft is on the ground the carrier shall ensure that bar-boxes on board are sealed\" (subsection 5(1) of the Ships Stores Regulations ).\nApplied against the carrier.\nNon-compliance is discovered as a result of aircraft examination.\nException: Seals on bar-boxes on an international aircraft may be broken when passengers begin boarding and, provided that no domestic passengers are carried, may remain unsealed where the aircraft is progressively boarded at more than one airport in Canada.\nApply a penalty per bar-box.\nReferences\nRegulation\nShips' Stores Regulations , subsection 5(1)\nD Memo\nD4-2-1, Ships' Stores\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C208", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c208-eng.html" + }, + { + "id": "amps-c210", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C210", + "marginal_note": "Person altered, manipulated or combined goods while in a bonded warehouse in a manner not prescribed.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C210", + "text": "Person altered, manipulated or combined goods while in a bonded warehouse in a manner not prescribed.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer CBSA visit\nRetention period\n36 months\nGuidelines\nNon-compliance is discovered as a result of review of bonded warehouse operation or as a result of duty drawback or duty deferral verification.\nApplied against the customs bonded warehouse operator or licensee.\nGoods shall not be manipulated, altered or combined with other goods while in a bonded warehouse except for the purpose of or in the course of:\nDisassembling or reassembling goods that have been assembled or disassembled for packing, handling or transportation\nDisplaying\nInspecting\nMarking, labelling, tagging or ticketing\nRemoving from the warehouse, for the sole purpose of soliciting orders for goods or services, a small quantity of material, or a portion, a piece or an individual object, that represents the goods\nStoring\nTesting\nPacking, unpacking, packaging or repackaging\nAny of the following that do not materially alter the characteristics of the goods:\nCleaning\nComplying with any applicable law of Canada or of a province\nDiluting\nNormal maintenance and servicing\nPreserving\nSeparating defective goods from prime quality goods\nSorting or grading\nTrimming, filing, slitting or cutting\nAll infractions discovered during the first visit, will be counted for one penalty and first level penalty will be assessed.\nFor failure to prevent the manipulation, combination or altering of goods in a sufferance warehouse, refer to contravention C059 .\nApply a penalty per visit.\nReferences\nRegulation\nCustoms Bonded Warehouses Regulations , section 20\nD-Memo\nD7-4-4, Customs Bonded Warehouses\nOther\nD7-4-1, Duties Relief Program\nD7-4-3, NAFTA Requirements for Drawback and Duty Deferral\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C210", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c210-eng.html" + }, + { + "id": "amps-c214", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C214", + "marginal_note": "Person failed within 90 days or such other period as may be prescribed to report a failure to comply with a condition of a duties relief provision or remis", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C214", + "text": "Person failed within 90 days or such other period as may be prescribed to report a failure to comply with a condition of a duties relief provision or remission order.\nPenalty\nOccurrence\nPenalty\n1st\n$600\n2nd\n$1,200\n3rd and subsequent\n$2,400\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a person fails to report a failure to comply with a condition.\nNon-compliance is discovered as a result of verification or audit.\nApplied against the importer or licensee.\nThis penalty is applied whether or not there was an amount, which was repayable.\nFor errors discovered during a first verification or audit, the first level penalty will apply per verification or audit.\nFor errors discovered during a second verification or audit, a second level penalty will apply per verification or audit.\nThird level penalty applies for errors discovered during a third or subsequent verifications or audits.\nWhen person fails to pay the amount of duties, refer to contravention C215 .\nReferences\nLegislation\nCustoms Tariff , paragraph 118(1)(a)\nD-Memo\nD7-4-1, Duties Relief Program\nOther\nD7-4-2, Duty Drawback Program\nD7-4-3, NAFTA Requirements for Drawback and Duty Deferral\nD4-3-2 to D4-3-7, Duty Free Shop Regulations\nD4-2-1, Ships' Stores\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C214", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c214-eng.html" + }, + { + "id": "amps-c215", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C215", + "marginal_note": "Person failed within 90 days or such other period as may have been prescribed to pay the amount of duties in respect of which relief or remission was grant", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C215", + "text": "Person failed within 90 days or such other period as may have been prescribed to pay the amount of duties in respect of which relief or remission was granted unless the provisions of subparagraph 118(1)(b)(i) or (ii) of the Customs Tariff were met.\nPenalty\nOccurrence\nPenalty\n1st\n$600\n2nd\n$1,200\n3rd and subsequent\n$2,400\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a person fails to pay the amount of duties in respect of which a relief or remission was granted within 90 days.\nNon-compliance is discovered as a result of a verification or audit.\nApplied against the importer or licensee.\nFor errors discovered during a first verification or audit, a first level penalty will apply per verification or audit.\nFor errors discovered during a second verification or audit, a second level penalty will apply per verification or audit.\nThird level penalty applies for errors discovered during a third or subsequent verifications or audits.\nWhen person fails to report failure to comply with a condition, refer to contravention C214 . In that case both penalties will apply.\nReferences\nLegislation\nCustoms Tariff , paragraph 118(1)(b)\nD-Memo\nD7-4-1, Duties Relief Program\nOther\nD7-4-3, NAFTA Requirements for Drawback and Duty Deferral\nD7-4-2, Duty Drawback Program\nD4-3-2 to D4-3-7, Duty Free Shop Regulations\nD4-2-1, Ships' Stores\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C215", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c215-eng.html" + }, + { + "id": "amps-c216", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C216", + "marginal_note": "Person failed within 90 days after the date of the diversion to report diverted goods to a customs officer at a customs office.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C216", + "text": "Person failed within 90 days after the date of the diversion to report diverted goods to a customs officer at a customs office.\nPenalty\nOccurrence\nPenalty\n1st\n$600\n2nd\n$1,200\n3rd and subsequent\n$2,400\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a drawback has been granted by reason of a deemed exportation under subsection 89(3) of the Customs Tariff and the goods are not subsequently exported but are diverted to an unqualified use and the person fails to report this diversion.\nApplied against the importer.\nThis contravention is applied whether or not there was an amount, which was repayable.\nContravention does not occur until 90 days after diversion.\nFor errors discovered during a first verification or audit, the first level penalty will apply per verification or audit.\nFor errors discovered during a second verification or audit, a second level penalty will apply per verification or audit.\nThird level penalty applies for errors discovered during a third or subsequent verifications or audits.\nWhen person fails to pay the amount of drawback and any interest granted, refer to contravention C217 .\nReferences\nLegislation\nCustoms Tariff , paragraph 118(2)(a)\nD-Memo\nD7-4-1, Duties Relief Program\nOther\nD7-4-2, Duty Drawback Program\nD7-4-3, NAFTA Requirements for Drawback and Duty Deferral\nD4-3-2 to D4-3-7, Duty Free Shop Regulations\nD4-2-1, Ships' Stores\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C216", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c216-eng.html" + }, + { + "id": "amps-c217", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C217", + "marginal_note": "Person failed within 90 days after the date of the diversion to pay the amount of the drawback and the amount of any interest granted.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C217", + "text": "Person failed within 90 days after the date of the diversion to pay the amount of the drawback and the amount of any interest granted.\nPenalty\nOccurrence\nPenalty\n1st\n$600\n2nd\n$1,200\n3rd and subsequent\n$2,400\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a drawback has been granted by reason of a deemed exportation and the goods are not subsequently exported but are diverted to an unqualified use and the person fails to pay the amount of the drawback and any interest granted on the drawback.\nApplied against the importer.\nContravention does not occur until 90 days after diversion.\nFor errors discovered during a first verification or audit, a first level penalty will apply.\nFor errors discovered during a second verification or audit, a second level penalty will apply.\nThird level penalty applies for errors discovered during a third or subsequent verifications or audits.\nWhen person fails to report diverted goods that were deemed exported, refer to contravention C216 .\nReferences\nLegislation\nCustoms Tariff , paragraph 118(2)(b)\nD-Memo\nD7-4-2, Duty Drawback Program\nOther\nD7-4-1, Duties Relief Program\nD7-4-3, NAFTA Requirements for Drawback and Duty Deferral\nD4-3-2 to D4-3-7, Duty Free Shop Regulations\nD4-2-1, Ships' Stores\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C217", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c217-eng.html" + }, + { + "id": "amps-c218", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C218", + "marginal_note": "Person failed to pay within 90 days duties relieved under section 89 of the Customs Tariff on the goods that entered into a process which produce", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C218", + "text": "Person failed to pay within 90 days duties relieved under section 89 of the Customs Tariff on the goods that entered into a process which produced by-product(s) not eligible for relief.\nPenalty\nOccurrence\nPenalty\n1st\n$600\n2nd\n$1,200\n3rd and subsequent\n$2,400\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a person failed to pay within 90 days, the duties relieved, under section 89 of the Customs Tariff , on goods that entered into a process, which produced a by-product not eligible for relief.\nApplied against the importer.\nFor errors discovered during a first audit, review or verification, a first level penalty will apply.\nFor errors discovered during a second audit, review or verification, a second level penalty will apply.\nThird level penalty applies for errors discovered during a third or subsequent audits, reviews or verifications.\nReferences\nLegislation\nCustoms Tariff , subsection 121(1)\nD-Memo\nD7-4-1, Duties Relief Program\nOther\nD7-4-2, Duty Drawback Program\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C218", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c218-eng.html" + }, + { + "id": "amps-c221", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C221", + "marginal_note": "Person failed to pay within 90 days duties relieved under section 89 of the Customs Tariff , on goods that entered into a process that produced m", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C221", + "text": "Person failed to pay within 90 days duties relieved under section 89 of the Customs Tariff , on goods that entered into a process that produced merchantable scrap or waste that was not eligible for relief.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer verification\nRetention period\n36 months\nGuidelines\nNon-compliance is discovered during an audit, verification or examination.\nApplied against the importer.\nAny scrap or waste product that has value, and remains in Canada, is liable for the amount of duties owing at the classification and rate applicable at the time the scrap or waste is produced.\nFor errors discovered during a first audit, review or verification, a first level penalty will apply under subsection 89(3) of the Customs Tariff .\nFor errors discovered during a second audit, review or verification, a second level penalty will apply.\nThird level penalty applies for errors discovered during a third or subsequent audits, reviews or verifications.\nReferences\nLegislation\nCustoms Tariff , subsection 122(1)\nD-Memo\nD7-4-1, Duties Relief Program\nOther\nD7-4-2, Duty Drawback Program\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C221", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c221-eng.html" + }, + { + "id": "amps-c223", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C223", + "marginal_note": "Non Customs Self Assessment ( CSA ) importer failed to provide a detailed product description in respect of goods liable for review under the Special Import Mea", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C223", + "text": "Non Customs Self Assessment ( CSA ) importer failed to provide a detailed product description in respect of goods liable for review under the Special Import Measures Act ( SIMA ), after the importer has been notified in writing.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer document\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when non- CSA importer fails to provide a detailed product description in respect of goods liable for review under the Special Import Measures Act ( SIMA ) after the importer has been notified in writing.\nApplied against the importer.\nSIMA Compliance Officers and Senior Enforcement and Appeals Officers are authorised to apply this penalty.\nThe penalty cannot be issued unless the importer had been notified in writing by the Anti-dumping and Countervailing Directorate that detailed product description is required.\nThe importer will have 10 days after issuance of the letter or, Detailed Adjustment Statement ( DAS ), to provide the subsequent import documents requested by the SIMA officer.\nMore time can be negotiated, depending on the circumstances.\nThe Trade and Anti-dumping Programs Directorate will identify the information required in the notice letter to the importer and it may vary by case.\nVerify that the importer has been notified regarding the product description requirements (letter or DAS) by referring to the SIMA compliance case file.\nFor the first Commercial Accounting Declaration ( CAD ), apply the first level penalty; for the second CAD, apply the second level penalty; for the third and subsequent CAD, apply the third level penalty.\nApply a penalty per document, that is per CAD.\nFor CSA importer, refer to contravention C224 .\nReferences\nLegislation\nCustoms Act , section 7.1\nD-Memo\nD17-1-10, Coding of Customs Accounting Documents\nPage details\nDate modified:\n2025-02-05", + "history": "", + "last_amended": "2025-02-05", + "current_to": "2025-02-05", + "citation": "AMPS contravention C223", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c223-eng.html" + }, + { + "id": "amps-c224", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C224", + "marginal_note": "Customs Self Assessment ( CSA ) importer failed to provide the detailed product description within the period specified in respect to goods liable to a Special ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C224", + "text": "Customs Self Assessment ( CSA ) importer failed to provide the detailed product description within the period specified in respect to goods liable to a Special Import Measures Act ( SIMA ) action.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer document\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a CSA importer fails to provide a detailed product description in respect of goods liable for review under the Special Import Measures Act ( SIMA ) after the importer has been notified in writing.\nSIMA Compliance Officers and Senior Enforcement and Appeals Officers are authorised to apply this penalty.\nApplied against CSA importers.\nPenalty cannot be issued unless the importer has been notified in writing that detailed product description is required.\nThe importer will have 10 days after issuance of the letter, or Detailed Adjustment Statement (DAS) to provide the records.\nMore time can be negotiated, depending on the circumstances.\nThe penalty will be applied if the information is not provided after this first request.\nType and extent of information required will be identified by the Anti-dumping and Countervailing Directorate in the notice letter to the importer.\nVerify that the importer has been notified regarding the product description requirements (letter or DAS) by referring to the SIMA compliance case file.\nFor the first Commercial Accounting Declaration ( CAD ), apply the first level penalty; for the second CAD, apply the second level penalty; for the third and subsequent CAD, apply the third level penalty.\nApply a penalty per document, that is per CAD.\nFor non- CSA importer, refer to contravention C223 .\nReferences\nLegislation\nCustoms Act , subsection 40(1)\nD-Memo\nD17-1-10, Coding of Customs Accounting Documents\nOther\nElectronic Commerce Client Requirements Document, Chapter 17: Customs Self Assessment ( CSA ) Importer\nPage details\nDate modified:\n2025-02-05", + "history": "", + "last_amended": "2025-02-05", + "current_to": "2025-02-05", + "citation": "AMPS contravention C224", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c224-eng.html" + }, + { + "id": "amps-c225", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C225", + "marginal_note": "Importer failed to keep prescribed records for goods subject to Special Import Measures Act ( SIMA ) action.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C225", + "text": "Importer failed to keep prescribed records for goods subject to Special Import Measures Act ( SIMA ) action.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$25,000\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when the importer fails to keep prescribed records for goods subject to Special Import Measures Act ( SIMA ) action.\nApplied against the importer.\nSIMA Compliance Officers and Senior Enforcement and Appeals Officers are authorised to apply this penalty.\nPenalty cannot be issued unless the importer has been notified in writing that prescribed records are required.\nVerify that the importer has been notified regarding these requirements by referring to the SIMA compliance case file.\nPrescribed records are:\nDate of sale\nDescription of the goods\nDate of release\nThe location of release\nCommercial invoice\nPurchase order\nProof of payment including credits and adjustments\nAny other information as requested in the written notice\nApply a penalty per audit or verification.\nReferences\nLegislation\nCustoms Act , subsection 40(1)\nD-Memo\nD17-1-21, Maintenance of Records in Canada by Importers\nPage details\nDate modified:\n2025-02-05", + "history": "", + "last_amended": "2025-02-05", + "current_to": "2025-02-05", + "citation": "AMPS contravention C225", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c225-eng.html" + }, + { + "id": "amps-c234", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C234", + "marginal_note": "The importer or transporter failed to provide true, accurate and complete information when applying to participate in the Customs Self Assessment ( CSA ) progra", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C234", + "text": "The importer or transporter failed to provide true, accurate and complete information when applying to participate in the Customs Self Assessment ( CSA ) program.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$25,000\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the discovered errors or omissions relate to:\nInformation required on Part I of the CSA Application from importer or transporter which would have resulted in the application being denied, namely:\nApplicant identification\nInformation on divisions of the company\nAdditional information provided for the application process, when requested\nImporter information required for Part II of the CSA Application, which would have resulted in the application being denied namely:\nBusiness date(s) that results in late or non-account\nAccounting trigger(s) that results in non-account\nAccounting option that results in late accounting (the importer is not using accounting option attested to in the CSA Undertaking)\nDescriptions provided in section B – Books and Records, that result in non-compliance\nTransporter information required for Part II of the CSA Application which would have resulted in the application being denied namely:\nDescriptions provided in section B – Books and Records, that result in non-compliance\nNormally applied by a Senior Trusted Trader Officer.\nApplied against the importer or transporter, at the legal entity level.\nApplied at time of application or subsequent to CSA approval.\nApply a penalty regardless of number of errors on application.\nAny information pertaining to this contravention discovered by a Senior Officer Trade Compliance should be communicated to the Senior Trusted Trader Officer.\nNo penalty for obvious clerical or administrative errors.\nReferences\nLegislation\nCustoms Act , section 7.1\nD-Memo\nD23-3-1, Customs Self-Assessment Program for Importers\nOther\nD23-2-1, Customs Self-Assessment Program for Carriers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C234", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c234-eng.html" + }, + { + "id": "amps-c244", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C244", + "marginal_note": "The Customs Self Assessment ( CSA ) approved importer failed to account for goods in the prescribed manner or within the prescribed time limit.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C244", + "text": "The Customs Self Assessment ( CSA ) approved importer failed to account for goods in the prescribed manner or within the prescribed time limit.\nThis is a warning notice used to establish the compliance level of the importer. If your annual compliance falls below the established level, a penalty may be assessed under C246.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$0.00\nPenalty basis\nPer Transaction\nRetention period\n12 months\nGuidelines\nApplied against the importer.\nThis is a system generated warning.\nThere may be multiple contraventions listed on the Notice of Penalty Assessment ( NPA ).\nApplied when the date in the Release Date field falls outside the established accounting time frame.\nFor situations where the CSA importer fails to maintain a minimum compliance level of 95% for the accounting of released goods in the prescribed manner or time, on a calendar year basis, see contravention C246 .\nApply a penalty per transaction.\nReferences\nLegislation\nCustoms Act , subsection 32(3)\nD-Memo\nD23-3-1, Customs Self-Assessment Program for Importers\nOther\nElectronic Commerce Client Requirements Document, Chapter 17: Customs Self Assessment ( CSA ) Importer\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C244", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c244-eng.html" + }, + { + "id": "amps-c246", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C246", + "marginal_note": "The Customs Self Assessment ( CSA ) approved importer failed to account for goods in the prescribed manner or time.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C246", + "text": "The Customs Self Assessment ( CSA ) approved importer failed to account for goods in the prescribed manner or time.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$100\nPenalty basis\nPer Transaction\nRetention period\n12 months\nGuidelines\nApplied against the importer.\nApplied by a Senior Trusted Trader Officer.\nPenalties will be issued if the CSA importer failed to maintain a minimum compliance level of 95% for the accounting of released goods in the prescribed manner or time, on a calendar year basis.\nTo establish the compliance level, the total number of Commercial Accounting Declaration (CAD) accepted by the system for each importer will be compared to the number of late accounted CAD.\nDate in the Release Date field falls outside the established accounting time frame.\nSee contravention C244 , for the warning notice that is generated per transaction when the CSA approved importer failed to account for released goods in the prescribed manner or time.\nApply a penalty per transaction between 95% and the lower compliance level.\nThere may be multiple contraventions listed on the Notice of Penalty Assessment ( NPA ).\nReferences\nLegislation\nCustoms Act , subsection 32(3)\nD-Memo\nD23-3-1, Customs Self-Assessment Program for Importers\nOther\nElectronic Commerce Client Requirements Document, Chapter 17: Customs Self Assessment ( CSA ) Importer\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C246", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c246-eng.html" + }, + { + "id": "amps-c260", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C260", + "marginal_note": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of any change in the address of a business office at which he/she transacts", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C260", + "text": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of any change in the address of a business office at which he/she transacts business as a customs broker.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the customs broker fails to immediately provide the chief officer of customs with written notification of any change in the address of the business office at which he/she transacts business as a customs broker.\nPrior to issuing an AMPS penalty, CBSA officers should verify the following information:\nContact the chief officer of customs where the broker is licensed, in order to confirm if the broker immediately provided written notification of any change in his/her business address\nContact Brokers Licensing Unit, in Headquarters, to confirm if the broker provided written notification of any change in business address\nApply a penalty per change of address without written notification to the chief officer of customs.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 14(b)(i)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C260", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c260-eng.html" + }, + { + "id": "amps-c261", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C261", + "marginal_note": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of changes in the legal or business name of the partnership or the corporat", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C261", + "text": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of changes in the legal or business name of the partnership or the corporation, where the customs broker is a partnership or corporation.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the licensed customs broker fails to immediately provide the chief officer of customs with written notification of any change in the legal or business name of the partnership or the corporation.\nPrior to issuing an AMPS penalty, CBSA officers should verify the following information:\nContact the chief officer of customs where the broker is licensed, to confirm if the broker provided written notification of any change to the legal or business name of the partnership or the corporation\nContact Brokers Licensing Unit, in Headquarters, to confirm if the required written notification of the change was provided\nApply a penalty per change in business name.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 14(b)(ii)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C261", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c261-eng.html" + }, + { + "id": "amps-c262", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C262", + "marginal_note": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of changes in the membership of the partnership, where the customs broker i", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C262", + "text": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of changes in the membership of the partnership, where the customs broker is a partnership.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the customs broker fails to immediately provide the chief officer of customs with written notification of any changes in the membership of the partnership.\nPrior to issuing a penalty, CBSA officers should verify the following information:\nContact the chief officer of customs where the broker is licensed, to confirm if the broker provided immediate written notification of any change in the membership of the partnership\nContact Brokers Licensing Unit, in Headquarters, to confirm if the required written notification of change was provided\nApply a penalty per change in membership of the partnership.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 14(b)(iii)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C262", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c262-eng.html" + }, + { + "id": "amps-c263", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C263", + "marginal_note": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of changes in the officers or directors of the corporation, where the custo", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C263", + "text": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of changes in the officers or directors of the corporation, where the customs broker is a corporation.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the customs broker fails to immediately provide the chief officer of customs with written notification, of any changes in the officers or directors of the corporation.\nPrior to issuing an AMPS penalty, CBSA officers should verify the following information:\nContact the chief officer of customs where the broker is licensed, to confirm if the broker immediately provided written notification of any changes in the officers or directors of the corporation\nContact Brokers Licensing Unit, in Headquarters, to confirm if the required written notification of change was provided\nApply a penalty per change in the officers or directors of the corporation.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 14(b)(iv)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C263", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c263-eng.html" + }, + { + "id": "amps-c265", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C265", + "marginal_note": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of any change in the ownership of the business or corporation, where the br", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C265", + "text": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of any change in the ownership of the business or corporation, where the broker is an individual or corporation.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a customs broker fails to immediately provide the chief officer of customs with written notification of any changes in the ownership of the business or corporation.\nPrior to issuing an AMPS penalty, CBSA officers should verify the following information:\nContact the chief officer of customs office where the broker is licensed, in order to confirm if the broker immediately supplied written notification of any changes in the ownership of the business or corporation\nContact Brokers Licensing Unit, in Headquarters, to confirm if the required written notification of change was provided\nApply a penalty per change in the ownership of the business or corporation.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 14(b)(vi)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C265", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c265-eng.html" + }, + { + "id": "amps-c266", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C266", + "marginal_note": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of changes in the individuals meeting the knowledge requirement determined ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C266", + "text": "Customs broker failed to immediately notify the Chief Officer of Customs in writing, of changes in the individuals meeting the knowledge requirement determined in accordance with section 4 of the Customs Brokers Licensing Regulations .\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the customs broker fails to immediately provide the chief officer of customs with written notification of any changes in the individual(s) meeting the knowledge requirement in accordance with section 4 of the regulations, within their brokerage firm. Brokerage firms are required to have one individual who has Professional Status and acts as the “Qualified Officer” of the firm. These individuals must meet the knowledge requirements outlined in the Customs Brokers Licensing Regulations .\nPrior to issuing an AMPS penalty, CBSA officers should verify the following information:\nContact the chief officer of customs where the broker is licensed to confirm if the broker immediately provided written notification of any change in the individual(s) who meet the knowledge requirement in accordance with section 4 of the regulations within their firm\nContact Brokers Licensing Unit, in Headquarters, to confirm if the broker immediately provided the required notification of any change in individuals who meet the knowledge requirement in accordance with the regulations\nApply a penalty per instance of non-notification per change of qualified person.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 14(b)(vii)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C266", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c266-eng.html" + }, + { + "id": "amps-c267", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C267", + "marginal_note": "Broker failed to account to a client for funds owed or refunded.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C267", + "text": "Broker failed to account to a client for funds owed or refunded.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a broker fails to promptly account for funds received for the client from the Receiver General for Canada, or received from the client in excess of the duties and / or other charges payable in respect of the client's business with the Canada Border Services Agency.\nThe broker must account to the client for all funds received from the CBSA . A refund cheque (from a Commercial Accounting Declaration (CAD)) should always be made out in the name of the importer and should not be cashed by the broker, unless specifically authorized by a \"power of attorney\".\nA contravention will become apparent following either an audit or a complaint from a client and subsequent investigation by regional officials.\nEach failure to account to a client shall be deemed to be a separate contravention.\nThis contravention will normally be applied at the local or regional level.\nThe Brokers Licensing unit, in Headquarters, should be advised of any penalties issued.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 14(d)(i)(ii)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C267", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c267-eng.html" + }, + { + "id": "amps-c269", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C269", + "marginal_note": "A customs broker failed to keep records and books of account indicating all financial transactions made while transacting business as a customs broker.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C269", + "text": "A customs broker failed to keep records and books of account indicating all financial transactions made while transacting business as a customs broker.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nApplied against the broker.\nAll contraventions found within the same audit, verification or examination from the sample pool, will be assessed at the same level (e.g. first level, second level, etc.).\nThere will be one assessment per audit, verification or examination and a penalty will be applied as per the relevant level for the identified contravention.\nOne or more records not kept, (per client), will be considered to be separate contravention.\nBrokers who operate at more than one location may keep their records and books of account at a single location. Therefore, before applying the penalty, the officer should verify that the records are not kept at another location.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 17(1)(a)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C269", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c269-eng.html" + }, + { + "id": "amps-c270", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C270", + "marginal_note": "A customs broker failed to keep copies of each customs accounting document and supporting documents made while transacting business as a customs broker.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C270", + "text": "A customs broker failed to keep copies of each customs accounting document and supporting documents made while transacting business as a customs broker.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nApplied against the broker.\nNon-compliance is discovered following a verification, audit, review, or monitoring.\nOne or more records not kept, (per client if applicable), will be considered to be a separate contravention.\nAll contraventions found within the same audit, verification, review, monitoring or examination from the sample pool, will be assessed at the same level (e.g. first level, second level, etc.).\nThere will one assessment per individual claim within a CREDITS compliance review or monitoring.\nBrokers who operate at more than one location may keep their records and books of account at a single location. Therefore, before applying the penalty, the officer should verify that the records are not kept at another location.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 17(1)(b)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C270", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c270-eng.html" + }, + { + "id": "amps-c271", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C271", + "marginal_note": "While transacting business as a customs broker, a broker failed to keep copies of all correspondence, bills, accounts, statements and other papers received or p", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C271", + "text": "While transacting business as a customs broker, a broker failed to keep copies of all correspondence, bills, accounts, statements and other papers received or prepared that related to the transaction of business as a customs broker.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nApplied against the broker.\nNon-compliance is discovered following a verification or audit.\nOne or more records not kept, (per client if applicable), will be considered to be separate contravention.\nAll contraventions found within the same audit, verification or examination from the sample pool, will be assessed at the same level (e.g. first level, second level, etc.).\nThere will be one assessment per audit, verification or examination and a penalty will be applied as per the relevant level for the identified contravention.\nCustoms brokers who operate at more than one location may keep their records and books of account at a single location. Therefore, before applying the penalty, the officer should verify that the records are not kept at another location.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 17(1)(c)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C271", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c271-eng.html" + }, + { + "id": "amps-c272", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C272", + "marginal_note": "While transacting business as a customs broker, a broker failed to keep separately, all of the records, books of account and copies of transactions referred to ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C272", + "text": "While transacting business as a customs broker, a broker failed to keep separately, all of the records, books of account and copies of transactions referred to in paragraphs 13(1)(a) to (c) of the Customs Brokers Licensing Regulations related to business transacted as a customs broker.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nApplied against the broker.\nNon-compliance is discovered as a result of verification or audit.\nA customs broker may transact business for a client directly, or through the services of a qualified sub-agent (customs broker).\nRecords pertaining to clients served directly, must be kept separately (or at least be distinguishable) from the records pertaining to clients served indirectly, through the services of a sub-agent.\nOne or more records not kept separately, (per client if applicable), will be considered to be separate contravention.\nAll contraventions found within the same audit, verification or examination from the sample pool, will be assessed at the same level (e.g. first level, second level, etc.).\nThere will be one assessment per audit, verification or examination and a penalty will be applied as per the relevant level for the identified contravention.\nBrokers who operate at more than one location may keep their records and books of account at a single location. Therefore, before applying the penalty, the officer should verify that the records are not kept at another location.\nReferences\nRegulation\nCustoms Brokers Licensing Regulations , paragraph 17(1)(d)\nD-Memo\nD1-8-1, Licensing of Customs Brokers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C272", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c272-eng.html" + }, + { + "id": "amps-c274", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C274", + "marginal_note": "Person provided information to an officer that is not true, accurate and complete.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C274", + "text": "Person provided information to an officer that is not true, accurate and complete.\nGoods reported as arrived for customs processing when they are not arrived, and/or containing information that is not true, accurate and complete.\nPenalty\nOccurrence\nPenalty\n1st\n$1,000\n2nd\n$2,000\n3rd and subsequent\n$4,000\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the sender of a Warehouse Arrival Certification Message (WACM) submits the WACM prior to the shipment physically arriving at the CBSA office/sufferance warehouse, or submits a WACM which contains information which is not true, accurate or complete.\n\"Per instance\" pertains to each \"cargo control number\" that was transmitted to customs as \"arrived\" by the sufferance warehouse operator.\nThe penalty would apply to the warehouse operator who transmitted the arrival notice . Where a third party is used to transmit the arrival notice on behalf of a warehouse operator, the penalty would still apply to the warehouse operator.\nIn cases where there has been an administrative error in the documentation, refer to contravention C005 .\nFor situations where the goods are not available for examination, refer to contravention C026 .\nIf a carrier fails to report imported goods, refer to contravention C021 .\nIf a carrier fails to report the arrived conveyance, refer to contravention C023 .\nIn both situations, the importer RMD submission and the RNS arrival, the goods must either be at the customs office (that is sufferance warehouse) of clearance or en route to the customs office of clearance, according to the time frames for the release of goods.\nThe officer will use discretion as to the time frame that the goods must be made available for examination, that is where the goods must be on hand for a RMD , in the case of a freight forwarder deconsolidation, the sufferance warehouse operator will be given an opportunity to show that the goods are at least in the warehouse compound and will be off-loaded into the warehouse for examination within a reasonable amount of time.\nIn the case where the goods must be on hand at the time of the release request, and there are multiple containers documented on one cargo control document (against one release request), at least one of the containers must have arrived at the destination sufferance warehouse at the time the release request is submitted. The remaining containers must have arrived at the port of report and be en route or awaiting furtherance to the inland destination.\nFor situations where the goods are not available for examination, refer to contravention C026 .\nThe following tables summarize the earliest acceptable release time frames for the arrival of goods by the various modes of transport and service options:\nRelease time frames for the arrival of goods by the various modes of transport and service options\nPrimary Document\nCargo control document issued by carrier who reports the arrival of the goods at the first point of arrival in Canada.\nSecondary Document\nRemanifest, house bill or abstract cargo control document issued by carrier, forwarder or agent.\nAir\nRelease Service Option and Condition\nCarrier Document type on RMD or PARS\nEarliest Time Frame to Report Arrival of PARS or Submit a RMD According to Conveyance Arrival\nPARS – Received and processed\nPrimary or Secondary\nWheels up to destination customs office\nRMD – Cargo data made available to customs in an electronic format for pre-arrival review\nPrimary\nWheels up to destination customs office\nRMD – Cargo data not made available to customs in an electronic format for pre-arrival review\nPrimary or Secondary\nArrival at destination customs office\nRail\nRelease Service Option and Condition\nCarrier Document type on RMD or PARS\nEarliest Time Frame to Report Arrival of PARS or Submit a RMD According to Conveyance Arrival\nPARS – Received and processed\nPrimary or Secondary\n1 hour non-stop to Canada\nRMD – Cargo data made available to customs in an electronic format for pre-arrival review\nPrimary\n1 hour non-stop to Canada\nRMD – Cargo data not made available to customs in an electronic format for pre-arrival review\nPrimary or Secondary\nArrival at destination customs office\nMarine\nRelease Service Option and Condition\nCarrier Document type on RMD or PARS\nEarliest Time Frame to Report Arrival of PARS or Submit a RMD According to Conveyance Arrival\nPARS – Received and processed\nPrimary or Secondary\n12:01 a.m. on day of vessel arrival at customs office of cargo report\nRMD – Cargo data made available to customs in an electronic format for pre-arrival review\nPrimary\n12:01 a.m. on day of vessel arrival at customs office of cargo report\nRMD – Cargo data not made available to customs in an electronic format for pre-arrival review\nPrimary or Secondary\nArrival at destination customs office\nHighway\nRelease Service Option and Condition\nCarrier Document type on RMD or PARS\nEarliest Time Frame to Report Arrival of PARS or Submit a RMD According to Conveyance Arrival\nPARS – Received and processed\nPrimary or Secondary\nArrival in Canada\nRMD – Any\nPrimary or Secondary\nArrival at destination customs office\n-->\nReferences\nLegislation\nCustoms Act , section 7.1\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-3-1, Freight Forwarder Pre-arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nOther\nReporting of Imported Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C274", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c274-eng.html" + }, + { + "id": "amps-c277", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C277", + "marginal_note": "Authorized person failed to notify in writing the Minister or a designated officer, within two weeks, of any change in the address of that authorized person's b", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C277", + "text": "Authorized person failed to notify in writing the Minister or a designated officer, within two weeks, of any change in the address of that authorized person's business office.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nApplied against the courier company that has been authorized to account for personal/casual goods only.\nWritten notification must be received by the CBSA within two weeks of change.\nConfirm with HQ that a notification has not already been provided for the change of address before applying the penalty.\nApply a penalty per change of address.\nRefer to D17-4-0 for a list specifying who can import casual goods.\nReferences\nRegulation\nPersons Authorized to Account for Casual Goods Regulations , subsection 10(a)\nD-Memo\nD17-4-0, Courier Low Value Shipment Program\nOther\nAccounting for Imported Goods and Payment of Duties Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C277", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c277-eng.html" + }, + { + "id": "amps-c278", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C278", + "marginal_note": "Authorized person failed to notify in writing the Minister or a designated officer, within two weeks, of any change in that authorized person's legal or bu", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C278", + "text": "Authorized person failed to notify in writing the Minister or a designated officer, within two weeks, of any change in that authorized person's legal or business name.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nApplied against the courier company that has been authorized to account for personal/casual goods only.\nWritten notification must be received by the CBSA within two weeks of change.\nConfirm with HQ that a notification has not already been provided for the change of legal or business name before applying the penalty.\nApply a penalty per change in name.\nRefer to D17-4-0 for a list specifying who can import casual goods.\nReferences\nRegulation\nPersons Authorized to Account for Casual Goods Regulations , subsection 10(b)\nD-Memo\nD17-4-0, Courier Low Value Shipment Program\nOther\nAccounting for Imported Goods and Payment of Duties Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C278", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c278-eng.html" + }, + { + "id": "amps-c279", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C279", + "marginal_note": "Authorized person failed to notify in writing the Minister or a designated officer, within two weeks, of any change in the ownership of the business.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C279", + "text": "Authorized person failed to notify in writing the Minister or a designated officer, within two weeks, of any change in the ownership of the business.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nApplied against the courier company that has been authorized to account for personal/casual goods only.\nWritten notification must be received by the CBSA within two weeks of change.\nConfirm with HQ that a notification has not already been provided for the change of ownership before applying the penalty.\nApply a penalty per change.\nRefer to D17-4-0 for a list specifying who can import casual goods.\nReferences\nRegulation\nPersons Authorized to Account for Casual Goods Regulations , subsection 10(c)\nD-Memo\nD17-4-0, Courier Low Value Shipment Program\nOther\nAccounting for Imported Goods and Payment of Duties Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C279", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c279-eng.html" + }, + { + "id": "amps-c288", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C288", + "marginal_note": "Person failed to account for imported goods within the prescribed time limit of five business days from the date of their release.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C288", + "text": "Person failed to account for imported goods within the prescribed time limit of five business days from the date of their release.\nThis is in the instance of an individual transaction.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$100\nPenalty basis\nPer Commercial Accounting Declaration (CAD)\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when importer fails to present the final accounting documentation and have it accepted by the custom system within the prescribed time limit of the 5th day after the goods have been released.\nApplied against the importer.\nThe CBSA Assessment and Revenue Management (CARM) will automatically generate a $100 late accounting penalty for each overdue CAD.\nIn non-automated ports, the officer would manually issue this penalty on a K23 for $100 for each overdue CAD.\nThe officer is not to issue a Notice of Penalty Assessment (NPA) in CARM when this non-compliance is discovered.\nThe five day delay begins on the next business day following the day of release; the day of release is counted as day 0. When goods are released on a Saturday, Sunday, or holiday, the accounting period starts on the first business day after release.\nWhere circumstances beyond a client's control ( CBSA error or delay, natural or human made disaster, system failure, etc.) causes this late accounting penalty, the client can request for a waiver or cancellation under section 3.3 of the Customs Act by using Form E571, to the releasing office or to HQ (Brokers Licensing).\nRequests for waiver or cancellation will not be approved in cases where the late accounting resulted from neglect or lack of awareness on the part of the importer or broker.\nFor failure to account within prescribed time frames for imported goods valued at $3,300 or less, refer to contravention C292 .\nReferences\nLegislation\nCustoms Act , subsection 32(3)\nD-Memo\nD17-1-5, Registration, Accounting and Payment for Commercial Goods\nOther\nAccounting for Imported Goods and Payment of Duties Regulations\nPage details\nDate modified:\n2025-05-14", + "history": "", + "last_amended": "2025-05-14", + "current_to": "2025-05-14", + "citation": "AMPS contravention C288", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c288-eng.html" + }, + { + "id": "amps-c298", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C298", + "marginal_note": "Person failed to provide records to an officer when requested, within the time specified by the officer.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C298", + "text": "Person failed to provide records to an officer when requested, within the time specified by the officer.\nPenalty\nOccurrence\nPenalty\n1st\n$600\n2nd\n$1,200\n3rd and subsequent\n$2,400\nPenalty basis\nPer written request\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when a person, who has received a written request from an officer, fails to produce records, books, letters, accounts, invoices, statements or other documents or information as specified by the officer.\nAn officer may make a written request to any person for any purpose related to the administration or enforcement of the Customs Act, including the collection of any amount owing under the Customs Act.\nThis penalty is normally applied by a Senior Officer Trade Compliance (SOTC) or investigations officer and approved by the regional Manager, Trade Compliance or regional Manager, Investigations.\nSOTCs must use discretion when deciding how much time to allow the company to produce the document or records at issue. Thirty days may be considered reasonable.\nThis contravention is subject to graduated penalties and is applied on a per request basis, which will be made in writing and may involve more than one document.\nThe first contravention is subject to a $600 penalty.\nFor failure to keep records in respect of commercial goods imported, see contravention C299 .\nFor failure to make records available in respect of commercial goods, see contravention C157 .\nReferences\nLegislation\nCustoms Act , subsection 43(2)\nD-Memo\nD17-1-21, Maintenance of Records in Canada by Importers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C298", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c298-eng.html" + }, + { + "id": "amps-c299", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C299", + "marginal_note": "Person who imports commercial goods or causes commercial goods to be imported failed to keep the prescribed records at the specified place in the prescribed man", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C299", + "text": "Person who imports commercial goods or causes commercial goods to be imported failed to keep the prescribed records at the specified place in the prescribed manner and for the prescribed period.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$25,000\nPenalty basis\nPer audit\nRetention period\n36 months\nGuidelines\nNon-compliance occurs when an audit, verification, inspection or examination determines that a person has not kept all of the prescribed records in the prescribed manner in respect of an importation of commercial goods at their place of business in Canada or at a place designated by the Minister for a period of 6 years following the importation.\nThe prescribed records are those that are identified in section 2 of the Imported Goods Records Regulations. The regulations require the person keep, in respect of commercial goods, all records that relate to:\nOrigin, marking, purchase, importation, costs and value of the commercial goods\nPayment for the commercial goods\nThe sale or other disposal of the commercial goods\nAny application for an advance ruling made under section 43.1 of the Act in respect of the commercial goods\nThe prescribed manner in which these records must be kept is identified in section 4 of the Imported Goods Record Regulations. The regulations require that the records are kept in a manner that enables an officer to perform detailed audits and to obtain or verify information on which a determination of the amount of duties paid, payable, deferred, refunded, or relieved was made.\nThe prescribed records are to be kept at the person’s place of business in Canada or at a place designated by the Minister. The place designated by the Minister is any location where the person has requested and received authorization from the Canada Border Services Agency in accordance with D17-1-21 Maintenance of Records in Canada by Importers.\nThis penalty is normally applied by a Senior Officer Trade Compliance (SOTC) or investigations officer and approved by the regional Manager, Trade Compliance or the regional Manager, Investigations.\nSOTCs should use discretion when deciding how much time to allow the person to demonstrate that they are compliant. Thirty days may be considered reasonable.\nThis contravention is subject to a flat penalty amount of $25,000.\nFor failure to make records available, see contravention C157 .\nReferences\nLegislation\nCustoms Act , subsection 40(1)\nD-Memo\nD17-1-21, Maintenance of Records in Canada by Importers\nOther\nImported Goods Records Regulations , sections 2 and 4\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C299", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c299-eng.html" + }, + { + "id": "amps-c315", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C315", + "marginal_note": "Exporter failed to provide to customs, according to the legislative timeframes, any export permit, licence or certificate required.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C315", + "text": "Exporter failed to provide to customs, according to the legislative timeframes, any export permit, licence or certificate required.\nPenalty\nOccurrence\nPenalty\n1st\n$1,000\n2nd\n$2,000\n3rd and subsequent\n$4,000\nPenalty basis\nPer document\nRetention period\n12 months\nGuidelines\nApplied against the exporter.\nIf the goods are prohibited, controlled or regulated, any required permits, licences and/or certificates must be made available prior to export within the legislative time frames:\nIf the goods are exported by mail, not less than two hours before the goods are delivered to the post office where the goods are mailed\nIf the goods are exported by vessel, not less than 48 hours before the goods are loaded onto the vessel\nIf the goods are exported by aircraft, not less than two hours before the goods are loaded on board the aircraft\nIf the goods are exported by rail, not less than two hours before the railcar on which the goods have been loaded is assembled to form part of a train for export\nIf the goods are exported by highway or any other mode of transportation, they must be reported immediately before being exported, that is, before the conveyance transporting the goods crosses the border or leaves Canada\nExport permits are not required for softwood lumber exports destined to the United States.\nApply a penalty per missing permit, certificate or licence.\nIn a post export verification situation, each shipment found in contravention within the verification period should be assessed a penalty at first level to a maximum amount of $50,000.\nFor example, in cases where\nA required permit was not provided for the export of ten shipments, a penalty of $10,000 ($1,000 x 10) would be assessed\nA required permit was not provided for the export 100 shipments, a penalty of $50,000\nFor missing, incorrect or untrue information on a permit, licence or certificate, see contravention C005 .\nFor failure to submit export declarations for goods not subject to export control, see contravention C170 .\nFor failure to report goods subject to export control, see contravention C345 .\nFor false information provided on a permit, licence or certificate, see contravention C348 .\nReferences\nLegislation\nCustoms Act , subsection 95(1)\nD-Memo\nD20-1-1, Exporter Reporting\nOther\nD19-10-3, Administration of the Export and Import Permit Act (Exportations); Appendix B, Export Control List\nReporting of Exported Goods Regulations , section 5\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C315", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c315-eng.html" + }, + { + "id": "amps-c317", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C317", + "marginal_note": "Exporter submitted written summary report for goods that do not qualify for the Summary Reporting Program.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C317", + "text": "Exporter submitted written summary report for goods that do not qualify for the Summary Reporting Program.\nPenalty\nOccurrence\nPenalty\n1st\n$1,000\n2nd\n$2,000\n3rd and subsequent\n$4,000\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the exporter reports exported shipments that do not qualify for summary reporting on a summary declaration. To qualify for summary reporting, the shipment must meet all of the following conditions:\nAll goods included in the shipment have been approved by the CBSA in writing prior to the exportation of the goods; in the case of goods subject to export controls, the government department controlling the export of the goods must have also given written permission to the exporter\nThe consignee country to which the goods are intended for export was approved by the CBSA in writing in advance of the exportation of the goods\nThe shipment being reported was bulk or homogenous in nature as per the definition in the Reporting of Exported Goods Regulations\nThe approvals noted above usually take the form of an application to the Summary Reporting Program that is signed by a CBSA officer. These applications are maintained by the CBSA Commercial Registration Unit. Copies can be requested by the e-mailing cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca .\nIf goods that were authorized on the original application subsequently become restricted (prohibited, controlled or regulated), it is the exporter’s responsibility to submit an amended application to the CBSA immediately.\nApplied against the exporter.\nOne C317 penalty will apply regardless of the number of commodities that do not qualify for summary reporting.\nIn a post export verification situation, each shipment found in contravention within the verification period should be assessed a penalty at first level to a maximum amount of $50,000.\nFor example, in cases where\nTen shipments of goods not qualified for Summary Reporting were exported without prior approval from CBSA, a penalty of $10,000 ($1,000 x 10) would be assessed\n100 shipments of goods not qualified for Summary Reporting were exported without prior approval from CBSA, a penalty of $50,000 ($1,000 x 100 = $100,000) would be assessed\nFor summary reports containing untrue, inaccurate and incomplete information, refer to contravention C005 .\nFor false information provided on a permit, licence or certificate, refer to contravention C348 .\nReferences\nLegislation\nCustoms Act , subsection 95(1)\nD-Memo\nD20-1-1, Exporter Reporting\nOther\nReporting of Exported Goods Regulations , sections 4 and 8\nD19-10-3, Administration of the Export and Import Permit Act (Exportations); Appendix B, Export Control List\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C317", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c317-eng.html" + }, + { + "id": "amps-c318", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C318", + "marginal_note": "Person who exported goods failed to make such records available to an officer within the time specified.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C318", + "text": "Person who exported goods failed to make such records available to an officer within the time specified.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer occurence\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when an exporter who exported goods fails to make such records available to an officer when requested in writing, within the time specified.\nOfficer must request export records in writing.\nThe exporter will be given a minimum of 30 days to fulfill the written request and provide the records.\nAdditional time may be negotiated between the officer and the exporter depending on the circumstances.\nReferences\nLegislation\nCustoms Act , subsection 97.2(1)\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C318", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c318-eng.html" + }, + { + "id": "amps-c319", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C319", + "marginal_note": "Person who exported goods failed to truthfully answer any questions asked by an officer in respect of the records.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C319", + "text": "Person who exported goods failed to truthfully answer any questions asked by an officer in respect of the records.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer occurence\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when it has been determined that the exporter did not answer truthfully questions asked by an officer in respect of records for the goods being exported.\nFor example, officer contacts the exporter and asks for the total number of declarations submitted in the last year. Officer compares the information given by the exporter against available data and discovers that the information does not match. Penalty C319 may be applied.\nReferences\nLegislation\nCustoms Act , subsection 97.2(1)\nD-Memo\nD20-1-5, Maintenance of Records in Canada by Exporters and Producers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C319", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c319-eng.html" + }, + { + "id": "amps-c320", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C320", + "marginal_note": "Person failed to repay amount or portion of refund, drawback or interest to which they were not entitled.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C320", + "text": "Person failed to repay amount or portion of refund, drawback or interest to which they were not entitled.\nPenalty\nOccurrence\nPenalty\n1st\n$300\n2nd\n$450\n3rd and subsequent\n$900\nPenalty basis\nPer audit\nRetention Period\n36 months\nGuidelines\nNon-compliance occurs when the person fails to repay the amount over and above the amount of the refund, drawback, or interest for which he was eligible, on the day that the refund or drawback is received.\nNon-compliance is discovered as result of a review or verification.\nApplied against the person who was not eligible for a refund, drawback, or interest or who has not repaid any amount over and above that for which he was eligible.\nWhere the overpayment is a result of a change of information from a third party about whom the client has no knowledge, the penalty will not apply.\nReferences\nLegislation\nCustoms Tariff , subsection 114(1)\nD-Memo\nD7-4-1, Duty Deferral Program\nOther\nD7-4-2, Duty Drawback Program\nD7-4-3, NAFTA Requirements for Drawback and Duty Deferral\nD8-2-1, Canadian Goods Abroad Program\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C320", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c320-eng.html" + }, + { + "id": "amps-c328", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C328", + "marginal_note": "A courier did not acquire the prescribed authorization from the CBSA before accounting for casual goods released under subsection 32(4) of the Customs ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C328", + "text": "A courier did not acquire the prescribed authorization from the CBSA before accounting for casual goods released under subsection 32(4) of the Customs Act .\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a courier accounts for casual goods even though he is not authorized to do so under the courier program.\nPrior to applying a penalty, officer must review the list of authorized Courier / LVS participants found in D17-4-0, and confirm with the regional coordinator / specialist that the courier has obtained the prescribed authorization from the CBSA before accounting for non-commercial goods.\nIt is important to note that this contravention only relates to the accounting function.\nApply a penalty per cargo release list, per occurrence.\nReferences\nLegislation\nCustoms Act , subsection 32(5)\nD-Memo\nD17-4-0, Courier Low Value Shipment Program\nOther\nAccounting for Imported Goods and Payment of Duties Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C328", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c328-eng.html" + }, + { + "id": "amps-c330", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C330", + "marginal_note": "Person failed to account for imported goods no later than the twenty-fourth day of the month following the month of their release.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C330", + "text": "Person failed to account for imported goods no later than the twenty-fourth day of the month following the month of their release.\nThis is in the instance of an individual transaction.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$100\nPenalty basis\nPer Transactional B3\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a person fails to account for imported goods no later than the 24th day of the month following the month of their release.\nThe officer is to issue the penalty in CARM when this non-compliance is discovered.\nThis is in the instance of an individual transaction.\nApplied against the courier if the goods are casual which are covered by subsection 32(5)(a) of the Customs Act , or applied against the importer if the goods are commercial which are covered by subsection 32(5)(b) of the Customs Act .\nIn the Courier Low Value Shipment Program (CLVS), the release of the reported shipments is not system generated. The release process is completed by an officer (it is not done in ACROSS ). Release 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.\nNote: While couriers are responsible to report and release shipments in the CLVS, that does not mean that they are responsible to account for the goods. As per 32(5) of the Customs Act , two entities could be responsible, the courier (if casual goods) or the importer (if commercial goods).\nApply a penalty per transactional B3.\nReferences\nLegislation\nCustoms Act , paragraphs 32(5)(a) and (b)\nD-Memo\nD17-4-0, Courier Low Value Shipment Program\nOther\nAccounting for Imported Goods and Payment of Duties Regulations\nPersons Authorized to Account for Casual Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C330", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c330-eng.html" + }, + { + "id": "amps-c331", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C331", + "marginal_note": "Person failed to account for imported goods no later than the twenty-fourth day of the month following the month of their release.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C331", + "text": "Person failed to account for imported goods no later than the twenty-fourth day of the month following the month of their release.\nThis is in the instance of consolidated entries.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$100 per shipment ($2,000 maximum)\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a person fails to account for imported goods (on consolidated declarations) no later than the 24th day of the month following the month of their release.\nThe officer is to issue the penalty in CARM when this non-compliance is discovered.\nApplied 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 .\nApply a penalty per shipment.\nIn instances of consolidated entries, apply a penalty per shipment, maximum of $2,000.\nNote: In the Courier Low Value Shipment Program, as the release of the reported shipments takes place outside of ACROSS , that is 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.\nReferences\nLegislation\nCustoms Act , paragraphs 32(5)(a) and (b)\nD-Memo\nD17-4-0, Courier Low Value Shipment Program\nOther\nAccounting for Imported Goods and Payment of Duties Regulations\nPersons Authorized to Account for Casual Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C331", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c331-eng.html" + }, + { + "id": "amps-c336", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C336", + "marginal_note": "Person failed to pay duties on goods accounted for under subsections 32(2) and 32(3) of the Customs Act .", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C336", + "text": "Person failed to pay duties on goods accounted for under subsections 32(2) and 32(3) of the Customs Act .\nPenalty\nOccurrence\nPenalty\nFlat rate\n$200\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs and a penalty is assessed against an Importer, a Customs Self-Assessment ( CSA ) importer, or Customs Broker when they fail to pay amounts owing on Commercial Accounting Declaration ( CAD ) transactions posted to the account by the date specified on the monthly Statement of Account ( SOA ).\nCAD Transactions are located in the Transactions section of the SOA and the payment due date for those transactions is the due date for the SOA .\nA penalty is assessed against an importer account when:\nThe importer fails to pay the CAD transactions on the SOA , in full, by the due date specified. This includes CAD transactions:\nFiled by the Importer\nFiled by the Broker on behalf of the importer\nThe penalty is assessed against the Importer’s Business Number - importer account (BN15).\nA penalty is assessed against a broker when:\nThe broker fails to pay the CAD transactions by the due date for CADs under their own BN15 importation account\nThe penalty is assessed against the broker’s BN15 Business Number\nReferences\nLegislation\nCustoms Act , subsection 33(2)\nD-Memo\nD17-1-5, Registration, Accounting and Payment for Commercial Goods\nOther\nD11-6-5, Interest and Penalty Provisions: Determinations/ Re-Determinations, Appraisals/ Re-Appraisals, and Duty Relief\nD17-1-8, Release Prior to payment privilege\nAccounting for Imported Goods and Payment of Duties Regulations\nAgents' Accounting and Imported Goods & Payment of Duties Regulations\nPage details\nDate modified:\n2025-02-05", + "history": "", + "last_amended": "2025-02-05", + "current_to": "2025-02-05", + "citation": "AMPS contravention C336", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c336-eng.html" + }, + { + "id": "amps-c340", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C340", + "marginal_note": "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", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C340", + "text": "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.\nThis applies when an audit, verification or examination determines that there are no records in existence.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$25,000\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when an audit or verification determines that a carrier or transporter failed to keep any records whatsoever.\nApplied against the carrier.\nThis occurs when no records exist.\nApply a penalty per instance.\nIn cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.\nPenalties associated with this violation will be assessed by HQ.\nFor no existing records by a warehouse or duty free shop licensee, courier, certificate holder (duty deferral) or CSA Importer, refer to contravention C160 .\nReferences\nLegislation\nCustoms Act , subsection 22(1)\nD-Memo\nN/A\nOther\nReporting of Exported Goods Regulations\nReporting of Imported Goods Regulations\nTransportation of Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C340", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c340-eng.html" + }, + { + "id": "amps-c342", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C342", + "marginal_note": "Person (importer) failed to transmit release information to the correct customs office.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C342", + "text": "Person (importer) failed to transmit release information to the correct customs office.\nPenalty\nOccurrence\nPenalty\n1st\n$250 Footnote 1\n2nd\n$375\n3rd and subsequent\n$750\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer shipment\nRetention period\n36 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when a person (importer) transmits the release request to an office other than where goods are to be presented for entry into Canada.\nAn electronic release client transmits their post-arrival service option (that is Release on Minimum Documentation - RMD ) to the Accelerated Commercial Release Operations Support System ( ACROSS ) with an incorrect customs office code.\nFor example, an importer or agent transmits the RMD release request to customs office “X” but the goods arrived at a different location. This may result in information not being available for targeting at the appropriate location.\nThis does not apply to pre-arrival service options.\nReferences\nLegislation\nCustoms Act , section 7.1\nD-Memo\nN/A\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C342", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c342-eng.html" + }, + { + "id": "amps-c345", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C345", + "marginal_note": "Exporter failed to report goods subject to export control prior to export.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C345", + "text": "Exporter failed to report goods subject to export control prior to export.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subseqeuent\n$8,000\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the exporter fails to report goods subject to export control prior to export according to legislative time frames.\nFor strategic goods controlled by the Export and Import Permits Act , follow the existing Regional Intelligence and Contraband Division's communication procedures.\nThis penalty applies to exported goods under section 5 of the Reporting of Exported Goods Regulations and any statute that controls the export of goods.\nSeize goods when there is evidence that exporter avoided compliance with export requirements.\nIf seizure of goods is impractical, or goods are not found, an ascertained forfeiture may be served in addition to AMPS penalty.\nApply a penalty per shipment.\nIn a post-export verification situation, each shipment found in contravention within the verification period should be assessed a penalty at first level to a maximum amount of $100,000.\nFor example,\nthe export of ten shipments subject to export control were not reported, a penalty of $20,000 ($2,000 x 10) would be assessed, or\nthe export of 100 shipments subject to export control were not reported, a penalty of $100,000 ($2,000 x 100 = $200,000) would be assessed.\nFor failure to provide export permit, licence or certificate prior to export, refer to contravention C315 .\nFor failure to report the export of goods on an export declaration prior to export, refer to contravention C170 .\nReferences\nLegislation\nCustoms Act , subsection 95(1)\nD-Memo\nD20-1-1, Exporter Reporting\nOther\nReporting of Exported Goods Regulations , sections 3 and 5\nD19-10-3, Administration of the Export and Import Permits Act (Exportations); Export Control List, Appendix B\nD19, Acts and Regulations of Other Government Departments\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C345", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c345-eng.html" + }, + { + "id": "amps-c346", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C346", + "marginal_note": "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 a", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C346", + "text": "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.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subseqeuent\n$8,000\nPenalty basis\nPer occurence\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a person has not answered truthfully questions relating to exportation of goods that are subject to export control.\nFor 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.\nIn addition to the AMPS penalty, if the export of the goods would pose a security risk, goods may be seized as forfeit.\nIf seizure of goods is impractical, or goods are not found, an ascertained forfeiture may be served in addition to AMPS penalty.\nApplied against the exporter.\nFor failure to answer truthfully any question with respect to goods not subject to export control, refer to contravention C189 .\nFor failure to provide true, accurate and complete information on an export declaration, refer to contravention C005 .\nReferences\nLegislation\nCustoms Act , paragraph 95(3)(a)\nD-Memo\nN/A\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C346", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c346-eng.html" + }, + { + "id": "amps-c348", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C348", + "marginal_note": "Person provided false information in any permit, certificate, licence, document or declaration required to be provided for imported or exported goods under the ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C348", + "text": "Person provided false information in any permit, certificate, licence, document or declaration required to be provided for imported or exported goods under the Customs Act , the Customs Tariff or Special Import Measures Act ( SIMA ) or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subseqeuent\n$8,000\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when an importer, carrier or an exporter, provides false written information in relation to the admissibility of goods, the report of goods, the release of goods, or the accounting for goods.\nNormally applied by an officer as a result of an audit, examination or an investigation of company books and records.\nAlthough a penalty may be applied under this contravention all OGD admissibility requirements must be met prior to release. It is also possible that the OGD may have their own administrative monetary penalties.\nIn cases where a person reporting goods under section 12 of the Customs Act fails to answer questions truthfully, refer to contravention C025 .\nIn cases where there has been an obvious or administrative error in the documentation, refer to contravention C005 .\nFor Export Summary Reporting, refer to contravention C317 .\nFor Certificate of Origin of Goods Exported to a Free-Trade Partner, refer to  contravention C194 .\nFor CSA Application, refer to contravention C234 .\nFor CERS or G7-EDI Export Declaration, refer to contravention C170 .\nFor Export Permit or Licence, refer to contravention C315 and contravention C345 .\nFor Failure to account for imported goods at time of the release request, refer to contravention C360 .\nApply a penalty per document regardless of number of errors in a single document.\nReferences\nLegislation\nCustoms Act , section 7.1\nD-Memo\nD17-1-10, Coding of Customs Accounting Documents\nOther\nD20-1-1, Exporter Reporting\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C348", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c348-eng.html" + }, + { + "id": "amps-c350", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C350", + "marginal_note": "Authorized person failed to pay duties as a result of required corrections to a declaration of origin of imported goods subject to a free trade agreement within", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C350", + "text": "Authorized person failed to pay duties as a result of required corrections to a declaration of origin of imported goods subject to a free trade agreement within 90 days after having reason to believe that the declaration was incorrect.\nPenalty\nOccurrence\nPenalty\n1st\n$500 to a maximum of $5,000 (per issue) or $25,000 (per occurrence)\n2nd\n$750 to a maximum of $200,000 (per occurrence)\n3rd and subsequent\n$1,500 to a maximum of $400,000 (per occurrence)\nPenalty basis\nPer issue or per occurrence (see guidelines)\nRetention period\n36 months\nGuidelines\nThe term “per issue” applies to each good for which a preferential tariff treatment under a free trade agreement was incorrectly claimed and for which a correction was not made, regardless of how often the error is repeated on import documents.\nThe term “per occurrence” at the first, second, and third levels applies to each uncorrected error for which a preferential tariff treatment under a free trade agreement was incorrectly claimed per B3 accounting document and not per B3 line.\nNon-compliance is normally discovered by a Senior Officer Trade Compliance ( SOTC ) as a result of an audit, examination, verification or subsequent monitoring activity.\nApplied against the importer of record.\nContravention C350 applies only in cases where customs duties and/or taxes would be payable by the importer as a result of a required correction. Where customs duties and/or taxes would not be owed as a result of required corrections, refer to contravention C080 .\nContravention C080 will not be applied in addition to this contravention.\nErrors discovered during a second or subsequent audit, examination, verification, or monitoring activity, that are unrelated to the first penalty assessment will incur only first level penalties.\nThe SOTC must record in their report each error along with a detailed explanation of what constituted “reason to believe” for that error. This is required in order to establish the level of penalty for the next occurrence of the same error.\nThere will be a cap of $1,000 for each group of repeated and incorrect declarations where the client can demonstrate to the SOTC that the errors in the declaration were caused by a single keystroke / data entry error. This cap will apply only to first level penalties and only where corrections are made within 90 days of the date of the trade compliance verification final report.\nAny combination of penalties issued under C080 and C350 shall not exceed the maximum penalty amount for each specific level and shall include all penalties that are issued as a result of an audit, examination, verification or subsequent monitoring activity. The maximum penalty amount for the first level is $5,000 (per issue) or $25,000 (per occurrence) depending on applicable reason to believe criterion. The conditions under which either of the $5,000 or $25,000 maximum penalties would be applied are explained in the First Level Penalties paragraph below. The maximum penalty amount for the second level remains unchanged at $200,000. The maximum penalty amount for the third level also remains unchanged at $400,000.\n“Reason to Believe”\nIn regards to the obligation to self-correct under section 32.2 of the Customs Act , specific information regarding the origin that gives an importer reason to believe that a declaration is incorrect, can be found in:\n(a) legislative provisions such as specific origin provisions that are prima facie (that is, at first sight), evident (obvious, apparent) and transparent (that is, clear, self-explanatory). For example, proof of origin requirements under section 24 of the Customs Tariff, section 35.1 of the Customs Act and proof of origin requirements stated in Memorandum D11-4-2;\n(b) formal assessment documents issued by the Canada Border Services Agency ( CBSA ) to the importer, relating to the imported goods, such as determinations (other than “deemed determinations”), re-determinations, further re-determinations, etc.;\n(c) final tribunal or court decisions in which the importer was the appellant, respondent or intervenor;\n(d) information received from exporters, suppliers, etc. (e.g., cancellation of certificates of origin);\n(e) written communication addressed directly to the importer from the CBSA , such as a ruling (e.g., advance ruling issued under section 43.1 of the Customs Act ), a trade compliance verification final report; or\n( f ) a final report from an importer-initiated internal audit or review, or from an external company conducting an audit or review of an importer’s company.\nFirst Level Penalties\nPenalties apply where an importer failed to correct the origin of goods subject to a free trade agreement within 90 days after having “reason to believe” that the declaration was incorrect.\nFor errors that have occurred as a result of reason to believe criterion (a):\nFirst level penalties that are the result of criterion (a) will be assessed on a per issue basis for each issue not corrected within 90 days of having “reason to believe”. A penalty of $500 will be assessed for each issue up to a maximum of $5,000. First level penalties will be assessed at $500 for each issue regardless of how often an error is repeated during the reassessment period, provided that all occurrences of the error are corrected within 90 days of the date of the trade compliance verification final report.\nErrors that are not corrected within 90 days of receiving the trade compliance verification final report will be assessed a penalty of $500 per occurrence to a maximum of $25,000.\nAssessments of penalties on a “per issue” basis will not apply in circumstances where an importer fails to furnish any proof of origin upon request.\nExample:\nAn importer declares multiple goods under an FTA preferential tariff treatment (FTA PTT) and has valid multi-product or multi-page proof of origin in support of the majority of the declared goods. In the same shipment and under the same declaration, the importer incorrectly declares an FTA PTT for one or two goods that are not certified on the multi-product or multi-page proof of origin. If the importer corrects the tariff treatment errors within 90 days of receiving the trade compliance verification final report, only one penalty of $500 for each good not covered by a certificate of origin will apply, regardless of how often the error is repeated over multiple accounting documents. If the error is not corrected within 90 days of receiving the trade compliance verification final report, a $500 penalty will apply for each occurrence of the error throughout the reassessment period, to a maximum of $25,000.\nFor errors that have occurred as a result of reason to believe criteria (b) through (f):\nFirst level penalties that are the result of criteria (b) to (f), there will be assessed on a per occurrence basis for each error not corrected within 90 days of having “reason to believe”. A penalty of $500 will be assessed for each occurrence over the reassessment period up to a maximum of $25,000.\nExample:\nWhere an importer has received information from an exporter (or producer) that informs them a certificate of origin is no longer valid or that goods no longer qualify as originating, corrections to declarations of origin must be made within 90 days of receipt of this notification. This would be considered an importer’s “reason to believe” under criterion (d).\nSecond Level Penalties\nSecond level penalties can only be applied to errors made on the same goods that have been assessed a first level penalty within the retention period.\nFor the same origin errors previously assessed a penalty at the first level, a second level penalty will apply following all subsequent audits, examinations, verifications, or monitoring activity for each declaration (B3) where the importer failed to correct the origin within 90 days after having “reason to believe” that the declaration was incorrect to a maximum of $200,000 for the reassessment period.\nSecond level penalties would also apply to all adjustments made by importers where they failed to correct declarations within 90 days of having “reason to believe” that corrections are required.\nThird Level Penalties\nThird level penalties can only be applied to errors made on the same goods that have been assessed a second level penalty within the retention period.\nFor the same origin errors previously assessed a penalty at the second level, a third level penalty will apply following all subsequent audits, examinations, verifications, or monitoring activity for each declaration (B3) where the importer failed to correct the origin within 90 days after having “reason to believe” that the declaration was incorrect, to a maximum of $400,000 for the reassessment period.\nThird level penalties would also apply to all adjustments made by importers where they failed to correct declarations within 90 days of having “reason to believe” that corrections are required.\nReferences\nLegislation\nCustoms Act , paragraph 32.2(1)(b)\nD-Memo\nD11-6-6, “Reason to Believe” and Self-Adjustment to Declarations of Origin, Tariff Classification, and Value for Duty\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C350", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c350-eng.html" + }, + { + "id": "amps-c351", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C351", + "marginal_note": "Authorized person failed to pay duties as a result of required corrections to a declaration of origin of imported goods within 90 days after having reason ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C351", + "text": "Authorized person failed to pay duties as a result of required corrections to a declaration of origin of imported goods within 90 days after having reason to believe that the declaration was incorrect.\nPenalty\nOccurrence\nPenalty\n1st\n$500 to a maximum of $5,000 (per issue) or $25,000 (per occurrence)\n2nd\n$750 to a maximum of $200,000 (per occurrence)\n3rd and subsequent\n$1,500 to a maximum of $400,000 (per occurrence)\nPenalty basis\nPer issue or per occurrence (see guidelines)\nRetention period\n36 months\nGuidelines\nThe term “per issue” applies to each good for which a preferential tariff treatment (not related to a free trade agreement) was incorrectly claimed and for which a correction was not made, regardless of how often the error is repeated on import documents.\nThe term “per occurrence” at the first, second, and third levels applies to each uncorrected error to a declaration of origin per B3 accounting document and not per B3 line.\nNon-compliance is normally discovered by a Senior Officer Trade Compliance ( SOTC ) as a result of an audit, examination, verification or subsequent monitoring activity.\nApplied against the importer of record.\nContravention C351 applies only in cases where customs duties and/or taxes are payable by the importer as a result of the correction. Where customs duties and/or taxes would not be owed as a result of required corrections, refer to C081.\nContravention C081 will not be applied in addition to this contravention.\nErrors discovered during a second or subsequent audit, examination, verification, or monitoring activity, that are unrelated to the first penalty assessment will incur only first level penalties.\nThe SOTC must record in their report each error along with a detailed explanation of what constituted “reason to believe” for that error. This is required in order to establish the level of penalty for the next occurrence of the same error.\nThere will be a cap of $1,000 for each group of repeated and incorrect declarations where the client can demonstrate to the SOTC that the errors in the declaration were caused by a single keystroke / data entry error. This cap will apply only to first level penalties and only where corrections are made within 90 days of the date of the trade compliance verification final report.\nAny combination of penalties issued under C081 and C351 shall not exceed the maximum penalty amount for each specific level and shall include all penalties that are issued as a result of an audit, examination, verification or subsequent monitoring activity. The maximum penalty amount for the first level is $5,000 (per issue) or $25,000 (per occurrence) depending on applicable reason to believe criterion. The conditions under which either of the $5,000 or $25,000 maximum penalties would be applied are explained in the First Level Penalties paragraph below. The maximum penalty amount for the second level remains unchanged at $200,000. The maximum penalty amount for the third level also remains unchanged at $400,000.\n“Reason to Believe”\nIn regards to the obligation to self-correct under section 32.2 of the Customs Act, specific information regarding the origin that gives an importer reason to believe that a declaration is incorrect, can be found in:\n(a) legislative provisions such as specific valuation provisions that are prima facie (that is, at first sight), evident (obvious, apparent) and transparent (that is, clear, self-explanatory). For example, proof of origin requirements under section 24 of the Customs Tariff and section 35.1 of the Customs Act\n(b) formal assessment documents issued by the Canada Border Services Agency ( CBSA ) to the importer, relating to the imported goods, such as determinations (other than “deemed determinations”), re-determinations, further re-determinations, etc.;\n(c) final tribunal or court decisions in which the importer was the appellant, respondent or intervenor;\n(d) information received from exporters, suppliers, etc. (e.g., cancellation of certificates of origin);\n(e) written communication addressed directly to the importer from the CBSA such as a ruling (e.g., advance ruling issued under section 43.1 of the Customs Act ), a trade compliance verification final report, or an official notification as a result of an exporter origin verification; or\n( f ) a final report from an importer-initiated internal audit or review, or from an external company conducting an audit or review of an importer’s company.\nFirst Level Penalties\nPenalties apply where an importer failed to correct the origin of goods within 90 days after having “reason to believe” that the declaration was incorrect.\nFor errors that have occurred as a result of reason to believe criterion (a):\nFirst level penalties that are the result of criterion (a) will be assessed on a per issue basis for each issue not corrected within 90 days of having “reason to believe”. A penalty of $500 will be assessed for each issue up to a maximum of $5,000. First level penalties will be assessed at $500 for each issue regardless of how often an error is repeated during the reassessment period, provided that all occurrence of the error are corrected within 90 days of the date of the trade compliance verification final report.\nErrors that are not corrected within 90 days of receiving the trade compliance verification final report will be assessed a penalty of $500 per occurrence to a maximum of $25,000.\nAssessments of penalties on a “per issue” basis will not apply in circumstances where an importer fails to furnish any proof of origin upon request.\nExample:\nAn importer declares multiple goods under tariff treatment and has valid multi-product or multi-page proof of origin in support of the majority of the declared goods. In the same shipment and under the same declaration, the importer incorrectly declares a tariff treatment for one or two goods that are not certified on the multi-product or multi-page proof of origin that has been provided. If the importer corrects the tariff treatment errors within 90 days of receiving the trade compliance verification final report, only one penalty of $500 for each good not covered by a certificate of origin will apply, regardless of how often the error is repeated over multiple accounting documents. If the error is not corrected within 90 days of receiving the trade compliance verification final report, a $500 penalty will apply for each occurrence of the error throughout the reassessment period, to a maximum of $25,000.\nFor errors that have occurred as a result of reason to believe criteria (b) through (f)\nFirst level penalties that are the result of criteria (b) to (f) will be assessed on a per occurrence basis for each error not corrected within 90 days of having “reason to believe”. A penalty of $500 will be assessed for each occurrence over the reassessment period up to a maximum of $25,000.\nExample:\nWhere an importer has received information from an exporter (or producer) that advises a proof of origin provided by the exporter is no longer valid or that goods no longer qualify as originating, corrections to declarations of origin must be made within 90 days of receipt of this notification. This would be considered an importer’s “reason to believe” under criterion (d).\nSecond Level Penalties\nSecond level penalties can only be applied to errors made on the same goods that have been assessed a first level penalty within the retention period.\nFor the same origin errors previously assessed a penalty at the first level, a second level penalty will apply following all subsequent audits, examinations, verifications, or monitoring activity for each declaration (B3) where the importer failed to correct the origin within 90 days after having “reason to believe” that the declaration was incorrect to a maximum of $200,000 for the reassessment period.\nSecond level penalties would also apply to all adjustments made by importers where they failed to correct declarations within 90 days of having “reason to believe” that corrections are required.\nThird Level Penalties\nThird level penalties can only be applied to errors made on the same goods that have been assessed a second level penalty within the retention period.\nFor the same origin errors previously assessed a penalty at the second level, a third level penalty will apply following all subsequent audits, examinations, verifications, or monitoring activity for each declaration (B3) where the importer failed to correct the origin within 90 days after having “reason to believe” that the declaration was incorrect, to a maximum of $400,000 for the reassessment period.\nThird level penalties would also apply to all adjustments made by importers where they failed to correct declarations within 90 days of having “reason to believe” that corrections are required.\nReferences\nLegislation\nCustoms Act , paragraph 32.2(2)(b)\nD-Memo\nD11-6-6, “Reason to Believe” and Self-Adjustment to Declarations of Origin, Tariff Classification, and Value for Duty\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C351", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c351-eng.html" + }, + { + "id": "amps-c352", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C352", + "marginal_note": "Authorized person failed to pay duties as a result of required corrections to a declaration of tariff classification within 90 days after having reason to ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C352", + "text": "Authorized person failed to pay duties as a result of required corrections to a declaration of tariff classification within 90 days after having reason to believe that the declaration was incorrect.\nPenalty\nOccurrence\nPenalty\n1st\n$500 to a maximum of $5,000 (per issue) or $25,000 (per occurrence)\n2nd\n$750 to a maximum of $200,000 (per occurrence)\n3rd and subsequent\n$1,500 to a maximum of $400,000 (per occurrence)\nPenalty basis\nPer issue or per occurrence (see guidelines)\nRetention period\n36 months\nGuidelines\nThe term “per issue” applies to each uncorrected tariff classification error of a good regardless of how often that error is repeated on import documents. A “good” also includes the same and similar goods that have the same function as the goods being verified, that differ in a manner (e.g., size, colour, capacity) that does not alter the tariff classification of the goods at the tariff item level.\nThe term “per occurrence” at the first, second, and third levels applies to each uncorrected tariff classification error of a good per B3 accounting document and not per B3 line.\nNon-compliance is normally discovered by a Senior Officer Trade Compliance ( SOTC ) as a result of an audit, examination, verification or subsequent monitoring activity.\nApplied against the importer of record.\nContravention C352 applies only in cases where customs duties and/or taxes are payable by the importer as a result of the correction. Where customs duties and/or taxes would not be owed as a result of required corrections, refer to contravention C082 .\nContravention C352 also applies when importers had “reason to believe” that declarations in respect of excise duty, excise tax and/or the goods and services tax (GST) were in error and failed to correct the error within 90 days of the date of the “reason to believe”. Errors with respect to excise duty, excise tax and/or the GST are treated as “tariff classification errors” for purposes of paragraph 32.2(2)(b) of the Customs Act .\nContravention C082 will not be applied in addition to this contravention.\nErrors discovered during a second or subsequent audit, examination, verification, or monitoring activity, that are unrelated to the first penalty assessment will incur only first level penalties.\nThe SOTC must record in their report each error along with a detailed explanation of what constituted “reason to believe” for that error. This is required in order to establish the level of penalty for the next occurrence of the same error.\nThere will be a cap of $1,000 for each group of repeated and incorrect declarations where the client can demonstrate to the SOTC that the errors in the declaration were caused by a single keystroke / data entry error. This cap will apply only to first level penalties and only where corrections are made within 90 days of the date of the trade compliance verification final report.\nAny combination of penalties issued under C082 and C352 shall not exceed the maximum penalty amount for each specific level and shall include all penalties that are issued as a result of an audit, examination, verification or subsequent monitoring activity. The maximum penalty amount for the first level is $5,000 (per issue) or $25,000 (per occurrence) depending on applicable reason to believe criterion. The conditions under which either of the $5,000 or $25,000 maximum penalties would be applied are explained in the First Level Penalties paragraph below. The maximum penalty amount for the second level remains unchanged at $200,000. The maximum penalty amount for the third level also remains unchanged at $400,000.\n“Reason to Believe”\nIn regards to the obligation to self-correct under section 32.2 of the Customs Act, specific information regarding the tariff classification or diversion of the imported goods that gives an importer reason to believe that a declaration is incorrect, can be found in:\n(a) legislative provisions such as specific tariff provisions that are prima facie (that is, at first sight), evident (that is, obvious, apparent), and transparent (that is, clear, self-explanatory). For example:\ni) Obvious classification\n0104.10.00\n- - - (Live sheep and goats) Sheep\nii) Involving conditional relief which is contingent upon a specific use\n0812.10.10.00\n- - - Pitted sweet cherries, with stems, provisionally preserved by sulphur dioxide gas, for use in the manufacture of maraschino cherries with stems;\n(b) formal assessment documents issued by the Canada Border Services Agency ( CBSA ) to the importer, relating to the imported goods, such as determinations (other than “deemed determinations”), re-determinations, further re-determinations, etc.;\n(c) final tribunal or court decisions in which the importer was the appellant, respondent or intervenor;\n(d) information received from exporters, suppliers, manufacturers or producers, etc. (e.g., change in production material or functionality that would impact the tariff classification);\n(e) written communication addressed directly to the importer from the CBSA such as a ruling (e.g., national customs ruling), an advance ruling under section 43.1 of the Customs Act , or a trade compliance verification final report;\n(f) a final report from an importer-initiated internal audit or review, or from an external company conducting an audit or review of an importer’s company; or\n(g) knowledge that the goods no longer qualify or comply with a condition of relief or a restriction imposed by the concessionary tariff item declared (e.g., goods diverted to a non-qualified conditional use or conditional user).\nFirst Level Penalties\nA tariff classification error occurs when a good is not classified and accounted for in accordance with the rules and schedules of the Customs Tariff Act. Penalties apply where an importer failed to correct the tariff classification of the good within 90 days after having reason to believe that the declaration was incorrect.\nFor errors that have occurred as a result of “reason to believe” criterion (a):\nFirst level penalties penalties that are the result of criterion (a) will be assessed on a per issue basis for each issue not corrected within 90 days of having “reason to believe”. A penalty of $500 will be assessed for each issue up to a maximum of $5,000. First level penalties will be assessed at $500 for each issue regardless of how often an error is repeated during the reassessment period, provided that all occurrence of the error are corrected within 90 days of the date of the trade compliance verification final report.\nErrors that are not corrected within 90 days of receiving the trade compliance verification final report will be assessed a penalty of $500 per occurrence to a maximum of $25,000.\nExample:\nPlastic conveyor belts are classified under Chapter 84 when they are specifically excluded by virtue of Note 1(a) to Section XVI, and the error was repeated on multiple accounting documents. Only one penalty of $500 will apply if the error is corrected within 90 days of receiving the trade compliance verification final report, regardless of how often the same error is repeated over multiple accounting documents. If the error is not corrected within 90 days of receiving the trade compliance verification final report, a $500 penalty will apply for each occurrence of the error throughout the reassessment period, to a maximum of $25,000.\nFor errors that have occurred as a result of reason to believe criteria (b) through (g):\nFirst level penalties that are the result of criteria (b) to (g) will be assessed on a per occurrence basis for each error not corrected within 90 days of having “reason to believe”. A penalty of $500 will be assessed for each occurrence over the reassessment period up to a maximum of $25,000.\nSecond Level Penalties\nSecond level penalties can only be applied to errors made on the same goods that have been assessed a first level penalty within the retention period.\nFor the same tariff classification errors previously assessed a penalty at the first level, a second level penalty will apply following all subsequent audits, examinations, verifications, or monitoring activity for each declaration (B3) where the importer failed to correct the tariff classification within 90 days after having “reason to believe” that the declaration was incorrect to a maximum of $200,000 for the reassessment period.\nSecond level penalties would also apply to all adjustments made by importers where they failed to correct declarations within 90 days of having “reason to believe” that corrections are required.\nThird Level Penalties\nThird level penalties can only be applied to errors made on the same goods that have been assessed a second level penalty within the retention period.\nFor the same tariff classification errors previously assessed a penalty at the second level, a third level penalty will apply following all subsequent audits, examinations, verifications, or monitoring activity for each declaration (B3) where the importer failed to correct the tariff classification within 90 days after having “reason to believe” that the declaration was incorrect, to a maximum of $400,000 for the reassessment period.\nThird level penalties would also apply to all adjustments made by importers where they failed to correct declarations within 90 days of having “reason to believe” that corrections are required.\nReferences\nLegislation\nCustoms Act , paragraph 32.2(2)(b)\nD-Memo\nD11-6-6, “Reason to Believe” and Self-Adjustment to Declarations of Origin, Tariff Classification, and Value for Duty\nOther\nExcise Act , 2001, Section 44\nExcise Tax Act , Section 103\nExcise Tax Act , Subsection 216(2)\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C352", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c352-eng.html" + }, + { + "id": "amps-c353", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C353", + "marginal_note": "Authorized person failed to pay duties as a result of required corrections to a declaration of value for duty within 90 days after having reason to believe", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C353", + "text": "Authorized person failed to pay duties as a result of required corrections to a declaration of value for duty within 90 days after having reason to believe that the declaration was incorrect.\nPenalty\nOccurrence\nPenalty\n1st\n$500 to a maximum of $5,000 (per issue) or $25,000 (per occurrence)\n2nd\n$750 to a maximum of $200,000 (per occurrence)\n3rd and subsequent\n$1,500 to a maximum of $400,000 (per occurrence)\nPenalty basis\nPer issue or per occurrence (see guidelines)\nRetention period\n36 months\nGuidelines\nThe term “per issue” applies to each element of the value for duty provisions that is incorrect and for which a correction was not made, regardless of how often the error is repeated on import documents.\nThe term “per occurrence” at the first, second, and third levels applies to each uncorrected value for duty error per B3 accounting document and not per B3 line.\nNon-compliance is normally discovered by a Senior Officer Trade Compliance ( SOTC ) as a result of an audit, examination, verification, or subsequent monitoring activity.\nApplied against the importer of record.\nContravention C353 applies only in cases where customs duties and/or taxes are payable by the importer as a result of the correction. Where customs duties and/or taxes would not be owed as a result of required corrections, refer to contravention C083 .\nContravention C083 will not be applied in addition to this contravention.\nErrors discovered during a second or subsequent audit, examination, verification, or monitoring activity that are unrelated to the first penalty assessment will incur only first level penalties.\nThe SOTC must record in their report each error along with a detailed explanation of what constituted “reason to believe” for that error. This is required in order to establish the level of penalty for the next occurrence of the same error.\nThere will be a cap of $1,000 for each group of repeated and incorrect declarations where the client can demonstrate to the SOTC that the errors in the declaration were caused by a single keystroke / data entry error. This cap will apply only to first level penalties and only where corrections are made within 90 days of the date of the trade compliance verification final report.\nAny combination of penalties issued under C083 and C353 shall not exceed the maximum penalty amount for each specific level and shall include all penalties that are issued as a result of an audit, examination, verification or subsequent monitoring activity. The maximum penalty amount for the first level is $5,000 (per issue) or $25,000 (per occurrence) depending on applicable reason to believe criterion. The conditions under which either of the $5,000 or $25,000 maximum penalties would be applied are explained in the First Level Penalties paragraph below. The maximum penalty amount for the second level remains unchanged at $200,000. The maximum penalty amount for the third level also remains unchanged at $400,000.\nErrors in declarations of value for duty do not always lend themselves to a clear distinction on the assessment of penalties on a “per issue” or “per occurrence” basis. Where there is uncertainty over whether a penalty should be assessed on a “per issue” or “per occurrence” basis, officers are strongly encouraged to contact the Origin and Valuation Policy Unit through the functional guidance process for assistance in the assessment of penalties.\n“Reason to Believe”\nIn regards to the obligation to self-correct under section 32.2 of the Customs Act, specific information regarding the value for duty that gives an importer reason to believe that a declaration is incorrect, can be found in:\n( a )legislative provisions such as specific valuation provisions that are prima facie (that is, at first sight), evident (obvious, apparent) and transparent (that is, clear, self-explanatory). For example, packaging or assists provisions;\n( b )formal assessment documents issued by the Canada Border Services Agency ( CBSA ) to the importer, relating to the imported goods, such as determinations (other than “deemed determinations”), re-determinations, further re-determinations, etc.;\n( c )final tribunal or court decisions in which the importer was the appellant, respondent or intervenor;\n( d )information received from vendors, freight forwarders, exporters, suppliers, etc. (e.g. vendor’s invoice indicating retroactive price increase for goods already purchased);\n( e )written communication addressed directly to the importer or the importer’s agent from the CBSA such as a national customs ruling, or a trade compliance verification final report; or\n( f ) a final report from an importer-initiated internal audit or review, or from an external company conducting an audit or review of an importer’s company.\nFirst Level Penalties\nA value for duty error occurs when the value for duty of goods is not determined in accordance with the requirements of sections 44 to 55 of the Customs Act. A value for duty error can be, but is not limited to, the use of the wrong valuation method or its improper application, the use of the incorrect price paid or payable, or not making each of the required adjustments as required under the valuation provisions of the Customs Act. Each will be considered a separate error. Penalties apply where an importer failed to correct the value for duty within 90 days after having “reason to believe” that the declaration was incorrect.\nFor errors that have occurred as a result of reason to believe criterion (a):\nFirst level penalties that are the result of criterion (a) will be assessed on a per issue basis for each issue not corrected within 90 days of having “reason to believe”. A penalty of $500 will be assessed for each issue up to a maximum of $5,000. First level penalties will be assessed at $500 for each issue regardless of how often an error is repeated during the reassessment period, provided that all occurrence of the error are corrected within 90 days of the date of the trade compliance verification final report.\nErrors that are not corrected within 90 days of receiving the trade compliance verification final report will be assessed a penalty of $500 per occurrence to a maximum of $25,000.\nExample:\nAn importer failed to make an adjustment for assists, as required under the provisions of 48(5)(a)(iii) of the Customs Act . If the error is corrected within 90 days of receiving the trade compliance verification final report, only one penalty of $500 to a maximum of $5,000 will apply regardless of how often the error is repeated over multiple accounting documents. If the error is not corrected within 90 days of receiving the trade compliance verification final report, a $500 penalty will apply for each occurrence of each error throughout the reassessment period, to a maximum of $25,000.\nFor errors that have occurred as a result of reason to believe criteria (b) through (f):\nFirst level penalties that are the result of criteria (b) through (f) will be assessed on a per occurrence basis for each error not corrected within 90 days of having “reason to believe”. A penalty of $500 will be assessed for each occurrence over the reassessment period up to a maximum of $25,000.\nSecond Level Penalties\nSecond level penalties can only be applied to errors made on the same issues that have been assessed a first level penalty within the retention period.\nFor the same value for duty errors previously assessed a penalty at the first level, a second level penalty will apply following all subsequent audits, examinations, verifications, or monitoring activity for each declaration (B3) where the importer failed to correct the value for duty within 90 days after having “reason to believe” that the declaration was incorrect to a maximum of $200,000 for the reassessment period.\nSecond level penalties would also apply to all adjustments made by importers where they failed to correct declarations within 90 days of having “reason to believe” that corrections are required.\nThird Level Penalties\nThird level penalties can only be applied to errors made on the same issues that have been assessed a second level penalty within the retention period.\nFor the same value for duty errors previously assessed a penalty at the second level, a third level penalty will apply following all subsequent audits, examinations, verifications, or monitoring activity for each declaration (B3) where the importer failed to correct the value for duty within 90 days after having “reason to believe” that the declaration was incorrect, to a maximum of $400,000 for the reassessment period.\nThird level penalties would also apply to all adjustments made by importers where they failed to correct declarations within 90 days of having “reason to believe” that corrections are required.\nReferences\nLegislation\nCustoms Act , paragraph 32.2(2)(b)\nD-Memo\nD11-6-6, “Reason to Believe” and Self-Adjustment to Declarations of Origin, Tariff Classification, and Value for Duty\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C353", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c353-eng.html" + }, + { + "id": "amps-c354", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C354", + "marginal_note": "A commercial carrier or charterer failed to provide prescribed information within the prescribed time and in the prescribed manner about any person on board or ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C354", + "text": "A commercial carrier or charterer failed to provide prescribed information within the prescribed time and in the prescribed manner about any person on board or expected to be on board a conveyance coming to and/or leaving Canada.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$3,000\nPenalty basis\nPer conveyance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a commercial carrier or charterer fails to provide information as stipulated in the Customs Act and the Exit Information Regulations or the Passenger Information (Customs) Regulations on persons (passengers and crew) on board or expected to be on board a conveyance.\nApplied by an API / PNR program officer at Headquarters against a commercial carrier or charterer.\nReferences\nLegislation\nCustoms Act , sections 93(1), 107.1(1) and (2)\nExit Information Regulations , section 13\nDesignated Provisions (Customs) Regulations (DPCR)\nPassenger Information (Customs) Regulations\nD-Memo\nD2-5-11, Guidelines for Commercial Air Carriers for the Processing of Prescribed Traveller Information\nOther\nAPI / PNR Reference Guide for Commercial Carriers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C354", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c354-eng.html" + }, + { + "id": "amps-c355", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C355", + "marginal_note": "A commercial carrier or charterer failed to provide prescribed information within the prescribed time and in the prescribed manner, about any person on board or", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C355", + "text": "A commercial carrier or charterer failed to provide prescribed information within the prescribed time and in the prescribed manner, about any person on board or expected to be on board a conveyance coming to and/or leaving Canada.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$0\nPenalty basis\nPer conveyance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a commercial carrier or charterer fails to provide information as stipulated in the Customs Act and the Exit Information Regulations or the Passenger Information (Customs) Regulations on persons (passengers and crew) on board or expected to be on board a conveyance.\nThis contravention is intended to be a compliance management tool to educate commercial carriers on the requirement to provide API / PNR data in accordance with customs legislation.\nApplied by an API / PNR program officer at Headquarters against a commercial carrier or charterer.\nReferences\nLegislation\nCustoms Act , sections 93(1), 107.1(1) and (2)\nExit Information Regulations , section 13\nDesignated Provisions (Customs) Regulations (DPCR)\nPassenger Information (Customs) Regulations\nD-Memo\nD2-5-11, Guidelines for Commercial Air Carriers for the Processing of Prescribed Traveller Information\nOther references\nAPI / PNR Reference Guide for Commercial Carriers\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C355", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c355-eng.html" + }, + { + "id": "amps-c356", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C356", + "marginal_note": "When requested by an officer, operator of a sufferance warehouse failed to afford the officer free access to the warehouse or any premises or place under his co", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C356", + "text": "When requested by an officer, operator of a sufferance warehouse failed to afford the officer free access to the warehouse or any premises or place under his control that is attached to or forms part of the warehouse.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the operator of a sufferance warehouse fails to allow an officer free access to the warehouse, when requested.\nThe officer must first request to enter premises.\nEnsure that entry is prevented or refused by a person in charge or responsible for facility.\nSuspension of licence should be considered and may be applied simultaneously with the AMPS penalty.\nApply a penalty per instance.\nFor failure to allow access to any premises under the control of a person who transports or causes goods to be transported within Canada, refer to contravention C042 .\nFor failure to allow access to a bonded warehouse or duty free shop, refer to contravention C046 .\nReferences\nLegislation\nCustoms Act , section 27\nD-Memo\nD4-1-4, Customs Sufferance Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C356", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c356-eng.html" + }, + { + "id": "amps-c357", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C357", + "marginal_note": "When requested by an officer, operator of a sufferance warehouse failed to open any package or container of goods therein or remove any covering therefrom to al", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C357", + "text": "When requested by an officer, operator of a sufferance warehouse failed to open any package or container of goods therein or remove any covering therefrom to allow free access to the goods.\nPenalty\nOccurrence\nPenalty\n1st\n$500\n2nd\n$750\n3rd and subsequent\n$1,500\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the operator of a sufferance warehouse fails to open any package, container of goods or remove any covering.\nOfficer must request goods to be made available for examination.\nRequest will detail what is expected of the operator.\nSuspension of licence should be considered and may be applied simultaneously with the AMPS penalty.\nApply a penalty per instance.\nFor failure to open any package or container or remove any covering to allow free access to the goods in a bonded warehouse or duty free shop, refer to contravention C047 .\nReferences\nLegislation\nCustoms Act , section 27\nD-Memo\nD4-1-4, Customs Sufferance Warehouses\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C357", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c357-eng.html" + }, + { + "id": "amps-c359", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C359", + "marginal_note": "Person generated or used false Release Notification System ( RNS ) notice to remove goods from a customs office or sufferance warehouse.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C359", + "text": "Person generated or used false Release Notification System ( RNS ) notice to remove goods from a customs office or sufferance warehouse.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-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 .\nFor 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.\nAssessed against a sufferance warehouse operator or person who generated a false message (that is importer).\nFor specified goods, ascertained forfeiture to be applied in addition to AMPS penalty.\nFor use of a false RNS message for removal of goods from a customs bonded warehouse or duty free shop, see contravention C069 .\nReferences\nLegislation\nCustoms Act , section 31\nD-Memo\nD17-1-5, Registration, Accounting and Payment for Commercial Goods\nOther\nD17-1-10, Coding of Customs Accounting Documents\nRelease Notification System ( RNS ) Participant's Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C359", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c359-eng.html" + }, + { + "id": "amps-c360", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C360", + "marginal_note": "Person (Importer) failed to account, or failed to provide interim accounting for imported goods at time of the release request.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C360", + "text": "Person (Importer) failed to account, or failed to provide interim accounting for imported goods at time of the release request.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\nFailure to account for goods upon submission of a release request significantly impairs the CBSA ’s ability to risk assess the admissibility of the good(s) ensuring the health, safety and security of Canadians.\nNon-compliance occurs when it is found during an examination of goods based on a referral of the release request (e.g. RMD , IID , PARS , C) that goods are not accounted for by the importer at time of interim accounting or presentation of a CAD, prior to the release of the goods at a customs office.\nApplied against the importer.\nAdditional paperwork presented by the carrier at time of report in accordance with subsection 12 (1) of the Customs Act , does not exempt the importer from fulfilling their obligations to account for all goods under subsections 32(1) and (2) of the Customs Act.\nIn accordance with the Broker Licensing Regulations , carriers are not permitted to account for goods on behalf of an importer. In addition to the Regulations, Memorandum D1-6-1, Authority to Act as Agent, further stipulates an agent representing an importer for purposes of accounting for goods must be licensed to transact business with the CBSA as a licensed Customs broker OR act on behalf of the importer on a casual basis and without benefit of any compensation, fee or charge. This former requirement precludes carriers from acting on behalf of the importer unless they are a licensed custom broker.\nThe below scenarios are provided for purposes of properly administering C360:\nScenario 1\n100 televisions are accounted for on the release request. Upon examination, the shipment is found to contain 100 televisions and 10 bicycles.\nOr\n100 televisions were accounted for on the release request. Upon examination, the shipment is found to contain 100 computers.\nC360 would apply as the bicycles and/or computers were not accounted for at all.\nScenario 2\n100 televisions were accounted for on the release request. Upon examination, the shipment is found to contain 150 televisions\nC005 would be the more applicable penalty in this scenario since the commodity was accounted for (and, therefore, the CBSA is able to risk assess the commodity), but the quantity was inaccurate.\nThe Y50, Reject Document Control, process requesting corrected or additional information is a necessary step in order to reach a final release decision and to ensure the release request is true, accurate and complete. Issuance of a Y50 does not remove the applicability of an AMP penalty being issued as a result of the related contravention occurring.\nAlthough a penalty may be applied under this contravention all OGD admissibility requirements must be met at time of release.  OGD s may also apply their own administrative monetary penalties.\nFor failure to provide permits, licences, certificates, other documents or information that is required by OGD s, refer to contravention C071 . However, should circumstances arise where an undeclared commodity also results in failure to provide permits, licences, certificates, other documents or information that would have otherwise been required at time of release, C360 should be applied in lieu of C071.\nFor contraventions relating to undervaluation through false written receipts or information, refer to contravention C348 .\nFor failure by a carrier to report goods under subsection 12 (1), refer to contravention C021 .\nFor failure by a person who does not use the services of a carrier to report goods under subsections 12 (1) and (3), refer to contravention C366 .\nFor failure to account for imported goods found during a trade compliance verification or audit, refer to contravention C070 .\nFor administrative type errors, refer to contravention C005 .\nReferences\nLegislation\nCustoms Act , section 7.1\nD-Memo\nD17-1-5, Registration, Accounting and Payment for Commercial Goods\nD17-1-4, Release of Commercial Goods\nOther\nAccounting for Imported Goods and Payment of Duties Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C360", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c360-eng.html" + }, + { + "id": "amps-c366", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C366", + "marginal_note": "Person failed to report imported goods to customs forthwith at the nearest designated customs office open for business.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C366", + "text": "Person failed to report imported goods to customs forthwith at the nearest designated customs office open for business.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a person who does not use the services of a carrier to transport commercial goods into Canada fails to report goods, that is importers transporting their own commercial goods into Canada or travelers bringing commercial goods as part of their luggage fail to report.\nIf the importer or person transporting the goods is a non-resident, it is preferable to seize the commercial goods and offer AMPS penalty as terms of release.\nIf the importer does not have a client identifier and refuses to apply for a Business Number, officers should contact AMPS Help Desk Support to request a Sub-office Locator number in order to assess the penalty in AMPS system.\nDo not apply against the importer in cases where the importer has used a carrier.\nOccurs when unreported commercial goods are found.\nFor failure by a carrier to report imported goods, refer to contravention C021 .\nFor failure to account for imported goods at time of the release request, refer to contravention C360 .\nAlthough a penalty may be applied under this contravention, all OGD admissibility requirements must be met prior to release. It is also possible that the OGD may have their own administrative monetary penalties.\nReferences\nLegislation\nCustoms Act , subsections 12(1) and (3)\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C366", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c366-eng.html" + }, + { + "id": "amps-c368", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C368", + "marginal_note": "Carrier failed to report the conveyance in writing, prior to export, at the export reporting office closest to each place of loading.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C368", + "text": "Carrier failed to report the conveyance in writing, prior to export, at the export reporting office closest to each place of loading.\nPenalty\nOccurrence\nPenalty\n1st\n$150\n2nd\n$225\n3rd and subsequent\n$450\nPenalty basis\nPer conveyance report\nRetention period\n12 months\nGuidelines\nNon-compliance occurs each time a carrier fails to submit a written conveyance report, prior to export, at the CBSA export reporting office closest to each place where goods bound for export were loaded onto the conveyance.\nExceptions:\nNo penalty shall apply when the conveyance being exported does not contain export cargo.\nThe following conveyances do not have to be reported to the CBSA :\nan aircraft, which offers regularly scheduled flights; and\na highway conveyance.\nApplied against a carrier.\nReferences\nLegislation\nCustoms Act , subsection 95(1)\nD-Memo\nD20-1-1, Export Reporting\nOther\nReporting of Exported Goods Regulations , sections 9, 10, 12, 16, and 18\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C368", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c368-eng.html" + }, + { + "id": "amps-c369", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C369", + "marginal_note": "Carrier failed to report the export of cargo at the time and place and/or in the manner prescribed.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C369", + "text": "Carrier failed to report the export of cargo at the time and place and/or in the manner prescribed.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer export movement\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs once per export movement when the carrier fails to report cargo by submitting the required cargo control document(s), according to legislated time frames, at the prescribed Canada Border Services Agency ( CBSA ) export reporting office.\nApplied against a carrier.\nIn transit Cargo:\nFor the purposes of C369, an in-transit movement shall be considered as the movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from Domestic In-Transit.\nSubject to the exceptions listed below, goods originating from a place outside Canada moving in transit through Canada to a place outside Canada must be reported, in writing, by the carrier prior to export as follows:\nIf the cargo is exported by mail, at the export reporting office located closest to the post office where the goods are mailed;\nIf the cargo is exported by vessel, at the export reporting office located closest to the place where the cargo is loaded aboard the vessel for export;\nIf the cargo is exported by aircraft, at the export reporting office located closest to the place of departure of the aircraft from Canada;\nIf the cargo is exported by rail, at the export reporting office located closest to the place where the railcar on which the cargo is loaded is assembled to form part of a train for export;\nIf the cargo is exported by any other means, at the export reporting office located closest to the place of exit of the cargo from Canada;\nUnless requested by an officer, the above requirement for goods exported by highway does not apply to procedures that Canada and the United States have established for documenting and controlling goods transiting through their respective countries under A8B procedures contained in D3-4-5, Highway Cargo - In Transit Movements.\nAll other Cargo\nSubject to the exception listed below, all other cargo must be reported in writing by the carrier prior to export at the export reporting office closest to the place where the cargo was loaded on board the conveyance for export.\nException\nMemorandum of Understanding (MOU) Carriers:\nCarriers approved as participants under the \"Memorandum of Understanding for Carrier Export Reporting\" with the CBSA are required to report cargo, in writing, according to the following time frames:\nIf the cargo is exported by vessel, within three business days after the departure of the vessel from the place in Canada where it is loaded;\nIf the cargo is exported by rail, within one business day after the day on which the railcar on which the cargo is loaded is assembled to form part of a train for export;\nIf the cargo is exported by aircraft, within one business day after the day on which the aircraft departs from the place in Canada where it is loaded.\nFor a carrier failing to report the conveyance, refer to contravention C368 .\nReferences\nLegislation\nCustoms Act , subsection 95(1)\nD-Memo\nD3-1-8, Cargo – Export Movements\nOther\nReporting of Exported Goods Regulations , sections 10, 11, 12, and 13\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C369", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c369-eng.html" + }, + { + "id": "amps-c371", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C371", + "marginal_note": "Person (carrier or freight forwarder) failed to use their authorized carrier code or failed to present a contract or letter of exclusivity when using another ca", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C371", + "text": "Person (carrier or freight forwarder) failed to use their authorized carrier code or failed to present a contract or letter of exclusivity when using another carrier or freight forwarder’s carrier code.\nPenalty\nOccurrence\nPenalty\n1st\n$1,000\n2nd\n$2,000\n3rd and subsequent\n$4,000\nPenalty basis\nPer conveyance\nRetention period\n12 months\nGuidelines\nPenalty is applicable to all reporting requirements where a carrier code must be provided.\nNon-compliance occurs when a conveyance operating carrier or freight forwarder fails to use their unique CBSA carrier code when providing their conveyance data, or uses the carrier code belonging to another carrier or freight forwarder without a valid contract or letter of exclusivity.\nThe carrier or freight forwarder should be afforded an opportunity to prove exclusivity. Refer to D3-4-2 for more information on proving exclusivity. The carrier or freight forwarder will not be allowed to perform an inland movement using the unauthorized carrier code and is required to use their own carrier code if not operating under an exclusive contract. A carrier or freight forwarder will be liable for a penalty if they move inland on their own carrier code, or leaves Canada, prior to proving exclusivity.\nReferences\nLegislation\nCustoms Act , section 7.1\nD-Memo\nD3-3-1, Freight Forwarder Pre-arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C371", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c371-eng.html" + }, + { + "id": "amps-c372", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C372", + "marginal_note": "A person failed to report to an officer goods in their possession in respect of which duties have not been paid.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C372", + "text": "A person failed to report to an officer goods in their possession in respect of which duties have not been paid.\nPenalty\nOccurrence\nPenalty\n1st\n$300 Footnote 1\n2nd\n$450\n3rd and subsequent\n$900\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer occurence\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs in instances where an officer finds, following a secondary examination or investigation, non-reported dutiable goods for which duty is owing.\nApplied against any person found in possession of imported goods.\nNormally applied to a person who is not the importer, but who has imported goods in their possession.\nIf the person is a non-resident, it is preferable to seize the commercial goods and offer AMPS penalty as terms of release.\nIf the person does not have a client identifier and refuses to apply for a Business Number, in this case, officers should contact AMPS Help Desk Support to request a Sub-office Locator number in order to assess the penalty in AMPS system.\nAlthough a penalty may be applied under this contravention all OGD admissibility requirements must be met prior to release. It is also possible that the OGD may have their own administrative monetary penalties.\nReferences\nLegislation\nCustoms Act , section 15\nD-Memo\nN/A\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C372", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c372-eng.html" + }, + { + "id": "amps-c375", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C375", + "marginal_note": "Person failed to transmit the Conveyance Arrival Certification Message (CACM) as the Governor in Council may prescribe.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C375", + "text": "Person failed to transmit the Conveyance Arrival Certification Message (CACM) as the Governor in Council may prescribe.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$0\nPenalty basis\nPer conveyance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a carrier operating a conveyance that is transporting specified goods in air, marine and rail modes, fails to transmit a Conveyance Arrival Certification Message (CACM).\nNote: When a carrier operating a conveyance that is not transporting specified goods (no cargo onboard) transmits an electronic ACI conveyance report but does not transmit a CACM, no penalty(ies) will be assessed.\nApplied against the carrier by the Transporter Compliance Unit, Commercial Program Directorate at Headquarters, against the carrier responsible for providing the CACM.\nThe CACM shall be sent to the CBSA using an Electronic Data Interchange ( EDI ) method at first point of arrival (FPOA) in accordance with the timelines, technical requirements, specifications and procedures for electronic means as set out in the Reporting of Imported Goods Regulations and the applicable Electronic Commerce Client Requirements Document (ECCRD).\nConveyances exempt from transmitting ACI data to the CBSA are also exempt from transmitting the CACM. Exempt conveyances must be reported to the CBSA at the FPOA, under section 12(1) of the Customs Act, in the same manner as they are today.\nExceptions/exemptions from transmitting pre-arrival information are listed in D-3.\nIt is important to understand that the transmission of ACI data does not constitute report. The carrier must report the conveyance on arrival in the prescribed manner.\nFor failure to transmit Advance Commercial Information, refer to contravention C378 .\nIf a carrier fails to report imported goods, refer to contravention C021 .\nReferences\nLegislation\nCustoms Act , subsections 12(1) and (2)\nD-Memo\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Mari9ne Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nOther\nReporting of Imported Goods Regulations, section 4\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C375", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c375-eng.html" + }, + { + "id": "amps-c377", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C377", + "marginal_note": "to mark the goods, or mark the goods with the correct country of origin, or", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C377", + "text": "Person failed:\nto mark the goods, or mark the goods with the correct country of origin, or\nto mark the goods in the appropriate method and manner, prior to importing the goods, if arrangements were not made to mark the goods in Canada prior to requesting release.\nDetailed list of goods required to be marked.\nPenalty\nOccurrence\nPenalty\n1st\n$150 Footnote 1\n2nd\n$225\n3rd and subsequent\n$450\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer shipment\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when goods requiring marking are not marked or not marked properly.\nApplied against the importer.\nApplied by a Border Services Officer.\nThis penalty is also applied by a Senior Officer Trade Compliance ( SOTC ) in post release environment.\nThe marking program has three components:\nDo the goods require marking?\nHow should the goods be marked?\nWhat country should be marked on the goods?\nBorder Services Officers are responsible for determining if the goods meet the marking program requirements.\nIf a shipment arrives unmarked or improperly marked and there is no uncertainty as to what country should be marked on the goods, the customs officer must reject the import transaction and ensure that the shipment meets marking requirements prior to release.\nIn cases where fraud is suspected (see Customs Act , section 159.1) a penalty will be issued regardless of whether or not there will be a criminal prosecution.\nThere are certain types of goods or goods imported under specific conditions that may be exempt from the requirement for country of origin marking. Refer to the D-Memorandum 11-3-1 for details.\nFor further information as to the method of determining the country of origin, the method and manner of marking, the authorization to mark goods in Canada, the issuance of notice to mark goods, please refer to D-Memorandum 11-3-1.\nReferences\nLegislation\nCustoms Act , section 35.01\nD-Memo\nD11-3-1, Marking of Imported Goods\nOther\nCustoms Tariff , section 19\nDetermination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations , Schedules I and II\nDetermination of Country of Origin for the Purpose of Marking Goods (Non-NAFTA Countries) Regulations , Schedules I and II\nNAFTA and CCFTA Verification of Origin Regulations\nNAFTA Marking Determination, Re-determination and further Re-determination Regulations\nNAFTA Prescribed Class of Goods Regulations\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C377", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c377-eng.html" + }, + { + "id": "amps-c378", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C378", + "marginal_note": "Person failed to submit the prescribed pre-load/pre-arrival information relating to their cargo and/or conveyance.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C378", + "text": "Person failed to submit the prescribed pre-load/pre-arrival information relating to their cargo and/or conveyance.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the responsible party fails to provide the required pre-arrival or pre-load data.\nThe Commercial Program Directorate at Headquarters ( HQ ) is responsible for issuing this penalty against the party responsible for providing the required data.\nThe prescribed information must be sent in accordance with the timelines, technical requirements and specifications for electronic means, as set out in the Reporting of Imported Goods Regulations and the applicable Electronic Commerce Client Requirements Document ( ECCRD ).\nThis penalty applies when the required pre-arrival/pre-load information has not been submitted before arrival or loading, as applicable. Cargo and/or conveyance data must be accepted and validated by the CBSA within the prescribed timeframes for the relevant mode of transportation. If pre-arrival data is provided before arrival but outside of the prescribed timeframe, refer to penalty C379 .\nIf the pre-load information is provided before loading, but outside of the prescribed timeframe, refer to penalty C379 . In the event of a missing pre-arrival or pre-load cargo record, one C378 penalty will be issue for each instance. The same penalty level will be applied to all infractions identified during the same examination or monitoring period.\nCargo reports and conveyance reports are separate instances, and failure to transmit those reports are also separate. Where 5 or more pre-arrival/pre-load cargo reports and their associated conveyance reports are not transmitted, the maximum penalty amount will not exceed $12,000 for a first level infraction, $24,000 for a second level infraction, and $48,000 for any subsequent infraction.\nWhere an officer identifies a responsible party in contravention, they must forward this information to HQ via a Notice of Non-compliance ( NoNC ).\nPenalties for this violation must be assessed by HQ .\nThe following are examples of non-compliance under C378:\nA carrier failed to transmit an electronic pre-arrival conveyance report\nA carrier failed to transmit an electronic pre-arrival cargo report\nA carrier failed to transmit an electronic pre-arrival Bay Plan in the marine mode\nA freight forwarder failed to transmit an electronic pre-arrival house bill and/or house bill close message, regardless of whether or not a paper house bill was submitted prior to arrival\nA freight forwarder failed to transmit an electronic pre-arrival supplementary cargo report for freight remaining on board ( FROB ) in the air or marine modes\nA carrier does not address a reject notice within the prescribed timeframe, and valid ACI is not on file (this is considered to be a non-transmission , as per the ECCRD )\nA carrier transmits ACI after arrival at the port of entry\nThe exceptions/exemptions from transmitting pre-arrival information are listed in D-3 memoranda .\nFor failing to notify the CBSA of any corrections, refer to contravention C381 .\nReferences\nRegulation\nReporting of Imported Goods Regulations , section 29\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-3-1, Freight Forwarder Pre-Arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2025-09-22", + "history": "", + "last_amended": "2025-09-22", + "current_to": "2025-09-22", + "citation": "AMPS contravention C378", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c378-eng.html" + }, + { + "id": "amps-c379", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C379", + "marginal_note": "Person failed to submit advance information in the prescribed time or prescribed manner to the Agency.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C379", + "text": "Person failed to submit advance information in the prescribed time or prescribed manner to the Agency.\nPenalty\nOccurrence\nPenalty\n1st\n$250 Footnote 1\n2nd\n$375\n3rd and subsequent\n$750\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the responsible party fails to transmit the prescribed information in the prescribed time or manner to the Agency.\nThis penalty is to be issued by the Carrier, Postal and Courier Compliance (CPCC), Commercial Programs Directorate at Headquarters (HQ), against the party responsible for providing the required data.\nThe prescribed information shall be sent or provided:\nIn accordance with the established timelines, and/or\nUsing an approved electronic means as described in the Electronic Commerce Client Requirements Document and set out in the Reporting of Imported Goods Regulations .\nOne C379 penalty will be issued per instance. The same penalty level will be assessed for all infractions discovered during the same examination or monitoring period.\nPrescribed information must be transmitted in the prescribed timeframe and in the prescribed manner. These two separate obligations must be respected; a contravention against any one of the two obligations will result in the assessment of this penalty. In instances of non-compliance with timeliness and manner requirements two separate C379 penalties may be applied.\nSituations where the information is provided upon or after arrival should be considered as if no pre-arrival/pre-load information was provided. In this instance, apply penalty contravention C378 .\nIn cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.\nPenalties associated with this violation will be assessed by HQ.\nExamples of non-compliance under C379:\nA carrier failed to submit an electronic conveyance report within the prescribed timeframes.\nA carrier failed to submit an electronic pre-arrival cargo report within the prescribed timeframes, regardless of whether or not the information was faxed to the appropriate customs office, within the appropriate timeframes.\nA carrier failed to submit an electronic pre-arrival conveyance report within the prescribed timeframes, regardless of whether or not the information was faxed to the appropriate customs office, within the appropriate timeframes.\nA carrier failed to submit an electronic pre-arrival Bay Plan in the marine mode, within the prescribed timeframes, regardless of whether or not the information was faxed to the appropriate customs office, within the appropriate timeframes.\nA freight forwarder failed to submit an electronic pre-arrival house bill report and/or house bill close message within the prescribed timeframes, regardless of whether or not the information was faxed to the appropriate customs office, within the appropriate timeframes.\nA freight forwarder failed to submit an electronic pre-arrival supplementary data report for FROB in the air or marine modes, within the prescribed timeframes, regardless of whether or not the information was faxed to the appropriate customs office, within the appropriate timeframes.\nExceptions/exemptions from transmitting pre-arrival information are listed in D-3.\nFor failure to notify CBSA of any correction refer to contravention C381 .\nReferences\nRegulation\nReporting of Imported Goods Regulations , sections 14, 15, 15.3, 17, 17.2, 19, 19.2, 21, 21.2, 24(3), 25(2) and 29\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-3-1, Freight Forwarder Pre-Arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C379", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c379-eng.html" + }, + { + "id": "amps-c380", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C380", + "marginal_note": "Person failed to comply with a notification issued by the CBSA regarding the goods on board or expected to be on board the conveyance.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C380", + "text": "Person failed to comply with a notification issued by the CBSA regarding the goods on board or expected to be on board the conveyance.\nPenalty\nOccurrence\nPenalty\n1st\n$2,000\n2nd\n$4,000\n3rd and subsequent\n$8,000\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when the responsible party fails to comply with a notification issued by the CBSA regarding the goods on board or expected to be on board the conveyance.\nThis penalty to be issued by the Carrier, Postal and Courier Compliance (CPCC), Commercial Program Directorate at Headquarters (HQ), against the party responsible for complying with CBSA notification.\nOne C380 penalty will be issued per infraction.\nIn cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.\nPenalties associated with this violation will be assessed by HQ.\nExamples of non-compliance under C380:\nA carrier proceeded to load cargo on a conveyance bound for Canada despite receiving an electronic notice to the contrary.\nA carrier failed to provide or clarify information as specified in an electronic notice.\nA freight forwarder failed to provide or clarify information as specified in an electronic notice.\nReferences\nLegislation\nCustoms Act , subsection 12.1(7)\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-3-1, Freight Forwarder Pre-Arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C380", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c380-eng.html" + }, + { + "id": "amps-c381", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C381", + "marginal_note": "Person failed to notify the Agency within prescribed timeframes and without delay of any correction to any pre-arrival or pre-load information sent to the CBSA.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C381", + "text": "Person failed to notify the Agency within prescribed timeframes and without delay of any correction to any pre-arrival or pre-load information sent to the CBSA.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer submission\nRetention period\n12 months\nGuidelines\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the responsible party fails to correct advance commercial information that was true, accurate, or complete at the time of initial submission but was subsequently changed.\nThis penalty is to be issued by the Carrier, Postal and Courier Compliance (CPCC), Commercial Program Directorate at Headquarters ( HQ ), against the party responsible for notifying of any correction to ACI data.\nThe prescribed information shall be sent in accordance with the timelines, technical requirements, specifications and procedures for electronic means as set out in the Reporting of Imported Goods Regulations and the applicable Electronic Commerce Client Requirements Document .\nOne C381 penalty will be issued per pre-load/pre-arrival submission regardless of the number of data elements not corrected. The same penalty level will be assessed for all infractions discovered during the same examination or monitoring period.\nIn cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.\nPenalties associated with this violation will be assessed by HQ.\nExamples of non-compliance under C381:\nA carrier failed to correct conveyance routing information upon being made aware of an itinerary change which occurred after having submitted pre-arrival conveyance information.\nA freight forwarder failed to immediately notify the Agency of a change in the consignee data element while the goods were en-route to Canada.\nA carrier failed to notify the Agency of a change to the ETA / EDTA within the required timeframe.\nA vessel operating carrier failed to immediately notify the Agency of a change to the Bay Plan while the goods were en-route to Canada.\nReferences\nRegulation\nReporting of Imported Goods Regulations , section 30\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-3-1, Freight Forwarder Pre-Arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C381", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c381-eng.html" + }, + { + "id": "amps-c382", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C382", + "marginal_note": "Person submitted information prescribed by the Reporting of Imported Goods Regulations that was not true, accurate and complete.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C382", + "text": "Person submitted information prescribed by the Reporting of Imported Goods Regulations that was not true, accurate and complete.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer submission\nRetention period\n12 months\nGuidelines\n30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when the responsible party submits pre-arrival or pre-load information prescribed by the Reporting of Imported Goods Regulations that is not true, accurate and complete as indicated by primary source documents (bill of lading, contract of carriage) at the time of submission.\nIn some cases, non-compliance may be discovered through examination of goods or review of books and records and in other cases, non-compliance may be discovered through review of transmission alone.\nFor situations, where the responsible party becomes aware of a change to the information, following submission, a change must be provided to the agency in accordance with the required timeframe (see contravention C381 ).\nThis penalty is to be issued by the Commercial Program Directorate at Headquarters (HQ), against the party responsible for providing the required data.\nThe prescribed information shall be sent in accordance with the timelines, technical requirements, specifications and procedures for electronic means as set out in the Reporting of Imported Goods Regulations and the Electronic Commerce Client Requirements Document .\nOne C382 penalty will be issued per submission regardless of the number of data elements which were not true, accurate, and complete.\nIn cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.\nPenalties associated with this violation will be assessed by HQ.\nExamples of non-compliance under C382:\nA carrier transmits information on a pre-arrival conveyance report that is not true, accurate and complete\nA carrier transmits information on a pre-arrival cargo report that is not true, accurate and complete\nA carrier fails to use plain, clear and concise language for commodity descriptions when cargo is not consolidated\nA carrier transmits information on a pre-arrival Bay Plan that is not true, accurate and complete\nA freight forwarder transmits information on a pre-arrival house bill and/or house bill close message that is not true, accurate and complete\nA freight forwarder transmits information on a pre-arrival supplementary report that is not true, accurate and complete\nExceptions/exemptions from transmitting pre-arrival information are listed in D-3.\nReferences\nLegislation\nCustoms Act, section 7.1\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-3-1, Freight Forwarder Pre-Arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C382", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c382-eng.html" + }, + { + "id": "amps-c383", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C383", + "marginal_note": "Person failed to submit the prescribed pre-load/pre-arrival information relating to their cargo and/or conveyance.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C383", + "text": "Person failed to submit the prescribed pre-load/pre-arrival information relating to their cargo and/or conveyance.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$0\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nThis contravention is to be issued during the 6-month grace period following the introduction of new pre-arrival or pre-load submission type requirements. Upon expiry of the informed compliance period, penalty C378 will apply.\nNon-compliance occurs when the responsible party fails to provide required pre-arrival or pre-load data.\nThis penalty is to be issued by the Commercial Program Directorate at Headquarters (HQ), against the party responsible for providing the required data.\nThis penalty applies when the pre-load/pre-arrival information is not provided prior to arrival in Canada. In situations where the pre-load/pre-arrival information is provided upon or after arrival, the pre-arrival information is deemed to be not provided as opposed of being provided, but not in a timely manner (refer to contravention C384 ).\nThe prescribed information shall be sent in accordance with the timelines, technical requirements, specifications and procedures for electronic means as set out in the Reporting of Imported Goods Regulations and the applicable Electronic Commerce Client Requirements Document .\nOne C383 penalty will be issued per instance.\nIn cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.\nPenalties associated with this violation will be assessed by HQ.\nExample of non-compliance under C383:\nA carrier failed to transmit an electronic pre-arrival Bay Plan in the marine mode.\nA freight forwarder failed to transmit an electronic pre-arrival house bill and/or house bill close message, regardless of whether or not a paper house bill was submitted prior to arrival.\nA freight forwarder failed to transmit an electronic pre-arrival supplementary cargo report for FROB in the air or marine modes.\nExceptions/exemptions from transmitting pre-arrival information are listed in D-3.\nFor failure to notify CBSA of any correction refer to contravention C386 .\nReferences\nRegulation\nReporting of Imported Goods Regulations , section 29\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-3-1, Freight Forwarder Pre-Arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C383", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c383-eng.html" + }, + { + "id": "amps-c384", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C384", + "marginal_note": "Person failed to submit advance information in the prescribed time or prescribed manner to the Agency.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C384", + "text": "Person failed to submit advance information in the prescribed time or prescribed manner to the Agency.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$0\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nThis contravention is to be issued during the 6-month grace period following the introduction of new pre-arrival and pre-load submission type requirements. Upon expiry of the informed compliance period, contravention C379 will apply.\nNon-compliance occurs when the responsible party fails to transmit the prescribed information in the prescribed time or manner to the Agency.\nThis penalty is to be issued by the Commercial Program Directorate at Headquarters (HQ), against the party responsible for providing the required data.\nThe prescribed information shall be sent or provided:\nIn accordance with the established timelines, and/or\nUsing an approved electronic means as described in the Electronic Commerce Client Requirements Document and set out in the Reporting of Imported Goods Regulations .\nPrescribed information must be transmitted in the prescribed timeframe and in the prescribed manner. These two separate obligations must be respected; a contravention against any one of the two obligations will result in the assessment of this penalty. In instances of non-compliance with timeliness and manner requirements two separate C384 penalties may be applied.\nSituations where the information is provided upon or after arrival should be considered as if no pre-arrival/pre-load information was provided. In this instance, apply penalty C383.\nIn cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.\nPenalties associated with this violation will be assessed by HQ.\nExamples of non-compliance under C384:\nA carrier failed to submit an electronic pre-arrival Bay Plan in the marine mode, within the prescribed timeframes, regardless of whether or not the information was faxed to the appropriate customs office, within the appropriate timeframes.\nA freight forwarder failed to submit an electronic pre-arrival house bill report and/or house bill close message within the prescribed timeframes, regardless of whether or not the information was faxed to the appropriate customs office, within the appropriate timeframes.\nA freight forwarder failed to submit an electronic pre-arrival supplementary data report for FROB in the air or marine modes, within the prescribed timeframes, regardless of whether or not the information was faxed to the appropriate customs office, within the appropriate timeframes.\nExceptions/exemptions from transmitting pre-arrival information are listed in D-3 .\nFor failure to notify CBSA of any correction refer to contravention C386 .\nReferences\nRegulation\nReporting of Imported Goods Regulations , sections 14, 15, 15.3, 17, 17.2, 19, 19.2, 21, 21.2, 24(3), 25(2) and 29\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-3-1, Freight Forwarder Pre-Arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C384", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c384-eng.html" + }, + { + "id": "amps-c385", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C385", + "marginal_note": "Person failed to comply with a notification issued by the CBSA regarding the goods on board or expected to be on board the conveyance.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C385", + "text": "Person failed to comply with a notification issued by the CBSA regarding the goods on board or expected to be on board the conveyance.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$0\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nThis contravention is to be issued during the 6-month grace period following the introduction of new pre-arrival and pre-load submission type requirements. Upon expiry of the informed compliance period, contravention C380 will apply.\nNon-compliance occurs when the responsible party fails to comply with a notification issued by the CBSA regarding the goods on board or expected to be on board the conveyance.\nThis penalty is to be issued by the Commercial Program Directorate at Headquarters (HQ), against the party responsible for complying with CBSA notification.\nOne C385 penalty will be issued per infraction.\nIn cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.\nPenalties associated with this violation will be assessed by HQ.\nExamples of non-compliance under C385:\nA carrier proceeded to load cargo on a conveyance bound for Canada despite receiving an electronic notice to the contrary.\nA freight forwarder failed to provide or clarify information as specified in an electronic notice.\nReferences\nLegislation\nCustoms Act, subsection 12.1(7)\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-3-1, Freight Forwarder Pre-Arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C385", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c385-eng.html" + }, + { + "id": "amps-c386", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C386", + "marginal_note": "Person failed to notify the Agency within prescribed timeframes and without delay of any correction to any pre-arrival or pre-load information sent to the Agenc", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C386", + "text": "Person failed to notify the Agency within prescribed timeframes and without delay of any correction to any pre-arrival or pre-load information sent to the Agency.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$0\nPenalty basis\nPer submission\nRetention period\n12 months\nGuidelines\nThis contravention is to be issued during the 6-month grace period following the introduction of new pre-arrival or pre-load submission type requirements. Upon expiry of the informed compliance period, contravention C381 will apply\nNon-compliance occurs when the responsible party fails to correct advance information that was true, accurate, or complete at the time of initial submission but subsequently changed.\nThis penalty is to be issued by the Commercial Program Directorate at Headquarters (HQ), against the party responsible for notifying of any correction to ACI data.\nThe prescribed information shall be sent in accordance with the timelines, technical requirements, specifications and procedures for electronic means as set out in the Reporting of Imported Goods Regulations and the applicable Electronic Commerce Client Requirements Document .\nOne C386 penalty will be issued per pre-load/pre-arrival submission regardless of the number of data elements not corrected.\nIn cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.\nPenalties associated with this violation will be assessed by HQ.\nExamples of non-compliance under C386:\nA freight forwarder failed to immediately notify the Agency of a change in the consignee data element while the goods were en-route to Canada.\nA vessel operating carrier failed to immediately notify the Agency of a change to the Bay Plan while the goods were en-route to Canada.\nReferences\nRegulation\nReporting of Imported Goods Regulations , section 30\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-3-1, Freight Forwarder Pre-Arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C386", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c386-eng.html" + }, + { + "id": "amps-c387", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C387", + "marginal_note": "Person submitted information prescribed by the Reporting of Imported Goods Regulations that was not true, accurate and complete.", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C387", + "text": "Person submitted information prescribed by the Reporting of Imported Goods Regulations that was not true, accurate and complete.\nPenalty\nOccurrence\nPenalty\nFlat rate\n$0\nPenalty basis\nPer submission\nRetention period\n12 months\nGuidelines\nThis contravention is to be issued during the 6-month grace period following the introduction of new pre-arrival and pre-load submission type requirements. Upon expiry of the informed compliance period, contravention C382 will apply.\nNon-compliance occurs when the responsible party submits pre-arrival or pre-load information prescribed by the Reporting of Imported Goods Regulations that is not true, accurate and complete as indicated by primary source documents (bill of lading, contract of carriage) at the time of submission.\nIn some cases, non-compliance may be discovered through examination of goods or review of books and records and in other cases, non-compliance may be discovered through review of transmission alone.\nFor situations, where the responsible party becomes aware of a change to the information, following submission, a change must be provided to the agency in accordance with the required timeframe (refer to contravention C386 ).\nThis penalty is to be issued by the Commercial Program Directorate at Headquarters (HQ), against the party responsible for providing the required data.\nThe prescribed information shall be sent in accordance with the timelines, technical requirements, specifications and procedures for electronic means as set out in the Reporting of Imported Goods Regulations and the Electronic Commerce Client Requirements Document .\nOne C387 penalty will be issued per submission regardless of the number of data elements which were not true, accurate, and complete.\nIn cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.\nPenalties associated with this violation will be assessed by HQ.\nExamples of non-compliance under C387:\nA carrier transmits information on a pre-arrival Bay Plan that is not true, accurate and complete.\nA freight forwarder transmits information on a pre-arrival house bill and/or house bill close message that is not true, accurate and complete.\nA freight forwarder transmits information on a pre-arrival supplementary report that is not true, accurate and complete.\nExceptions/exemptions from transmitting pre-arrival information are listed in D-3 .\nReferences\nLegislation\nCustoms Act, section 7.1\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nD3-2-1, Air Pre-arrival and Reporting Requirements\nD3-3-1, Freight Forwarder Pre-Arrival and Reporting Requirements\nD3-4-2, Highway Pre-arrival and Reporting Requirements\nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements\nD3-6-6, Rail Pre-arrival and Reporting Requirements\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C387", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c387-eng.html" + }, + { + "id": "amps-c388", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C388", + "marginal_note": "Person to whom a carrier code is issued failed to immediately notify the CBSA of any change(s) in the legal or business name, merger/amalgamation or cessation o", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C388", + "text": "Person to whom a carrier code is issued failed to immediately notify the CBSA of any change(s) in the legal or business name, merger/amalgamation or cessation of business.\nPenalty\nOccurrence\nPenalty\n1st\n$500 Footnote 1\n2nd\n$750\n3rd and subsequent\n$1,500\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nNon-compliance occurs when a person, including a freight forwarder to whom a carrier code is issued fails to immediately notify the CBSA of any change(s) in the legal or business name, merger/amalgamation or cessation of business that was initially provided in the application for their carrier code.\nFor purposes of this penalty, the term “immediately” is defined as the point in time in which the CBSA determines the legal or business name submitted by the carrier code holder is not accurate or up to date.\nNon-compliance may occur:\nduring an examination;\nas a result of a review of information provided by the carrier code holder during the import process; or\nduring an audit of the carrier code holder’s books and records.\nFor failure to immediately notify CBSA of change(s) to the address, contact information (including email address) please refer to contravention C389 .\nReferences\nRegulation\nReporting of Imported Goods Regulations , section 32\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C388", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c388-eng.html" + }, + { + "id": "amps-c389", + "doc_type": "memorandum", + "act_code": "AMPS", + "act_short": "AMPS", + "act_name": "AMPS Master Penalty Document", + "section": "C389", + "marginal_note": "Person to whom a carrier code is issued failed to immediately notify the CBSA of any change(s) to address and/or contact information (including e-mail address) ", + "part": "Master Penalty Document", + "division": "", + "heading": "Administrative Monetary Penalty System Contravention C389", + "text": "Person to whom a carrier code is issued failed to immediately notify the CBSA of any change(s) to address and/or contact information (including e-mail address) that was initially provided in the application for their carrier code.\nPenalty\nOccurrence\nPenalty\n1st\n$150 Footnote 1\n2nd\n$225\n3rd and subsequent\n$450\nFootnote 1\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment ( NPA ) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\nReturn to footnote 1 referrer\nPenalty basis\nPer instance\nRetention period\n12 months\nGuidelines\nA flat rate penalty of $0 will apply during the grace period, which is from July 10, 2015 to January 10, 2016 . Following the grace period, monetary penalty will be issued at level 1.\nA 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 calendar days have transpired from when the first NPA was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.\n-->\nNon-compliance occurs when a person, including a freight forwarder to whom a carrier code is issued fails to immediately notify the CBSA of any change(s) to the address and/or contact information(including e-mail address), that was initially provided in the application for their carrier code.\nFor purposes of this penalty, the term “immediately” is defined as the point in time in which the CBSA determines the address submitted by the carrier code holder is not accurate or up to date.\nNon-compliance may occur:\nduring an examination;\nas a result of a review of information provided by the carrier code holder during the import process; or\nduring an audit of the carrier code holder’s books and records.\nFor failure to immediately notify CBSA of change(s) in legal or business name, please refer to contravention C388 .\nReferences\nRegulation\nReporting of Imported Goods Regulations , section 32\nD-Memo\nD3-1-1, Policy Respecting the Importation and Transportation of Goods\nPage details\nDate modified:\n2024-11-11", + "history": "", + "last_amended": "2024-11-11", + "current_to": "2024-11-11", + "citation": "AMPS contravention C389", + "source_url": "https://www.cbsa-asfc.gc.ca/trade-commerce/amps/contraventions-infractions/c389-eng.html" + } +] \ No newline at end of file