Administrative Monetary Penalty System
Master Penalty Document

Person failed to keep electronic records in an electronically readable format for the prescribed period.

Person provided information to an officer that is not true, accurate and complete. When 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 Canada Border Services Agency (CBSA) or the Canadian International Trade Tribunal (CITT).

Person provided information to an officer that is not true, accurate and complete.

The information required to be provided in any permit, certificate, licence, document or declaration in respect of imported or exported goods is incorrect.

Person (carrier or freight forwarder) failed to report goods in the prescribed manner, including Customs Self-Assessment (CSA) shipments.

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.

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.

Licensed customs broker transacted business as a customs broker at a customs office not specified by the licence.

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.

Person (Carrier) failed to report imported goods, to customs forthwith in writing at the nearest designated customs office that was open for business.

Person failed to report conveyances inbound and/or upon arrival.

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.

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.

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.

Owner, having received the delivery of a wreck to themself or their agent, failed to have reported such delivery to an officer.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Licensee failed to have in place procedures to maintain the security of, and restrict access to, the sufferance warehouse.

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.

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.

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.

Licensee of a duty free shop failed to acknowledge receipt of goods as prescribed in the Duty Free Shop Regulations, subsection 16(1).

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.

Licensee of a sufferance warehouse failed to acknowledge receipt of goods as prescribed in the Customs Sufferance Warehouses Regulations section 14.

Person altered or manipulated goods in a sufferance warehouse in a manner not prescribed in the Customs Sufferance Warehouses Regulations section 17.

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.

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.

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.

Person removed goods from a bonded warehouse or duty free shop prior to release by an officer.

Person generated or used a false Release Notification System (RNS) notice to remove goods from a bonded warehouse, or duty free shop.

Importer or owner failed to account for goods in prescribed time and manner.

Person failed to provide required certificate, licence, permit or information before the goods are released.

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.

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.

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.

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.

Importer or owner of goods failed to furnish the proof of origin upon request.

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.

Apply a penalty per written request for records and documents basis.

Person failed to answer truthfully questions asked by an officer concerning the records in respect of commercial goods.

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.

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

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.

Apply a penalty per written request for records basis.

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.

Apply a penalty per written request for records basis.

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.

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.

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.

Exporter failed to report the export of goods on an export declaration at the time, place and/or in the manner prescribed.

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.

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.

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.

Exporter or producer of goods failed to provide officer with a copy of certificate of origin on request.

Person who has completed and signed a certificate of origin in accordance with subsection 97.1(1) of the Customs Act failed to notify person to whom the certificate was given, of incorrect information.

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.

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.

Customs bonded warehouse licensee or operator failed to provide adequate space, personnel, or equipment or information required for the examination of goods.

Customs bonded warehouse licensee or operator allowed unauthorized person(s) access to the bonded warehouse facility.

Customs bonded warehouse licensee or operator received or transferred intoxicating liquor without written approval from the appropriate, authorized provincial board, commission or agency.

Customs bonded warehouse licensee or operator received certain unauthorized domestic tobacco or alcohol products into the bonded facility.

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.

Customs bonded warehouse licensee or operator received imported bulk spirits, bulk wine, or specially denatured alcohol that was not intended for export.

Customs bonded warehouse licensee failed to acknowledge receipt of goods in the manner prescribed in the Bonded Warehouses Regulations.

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.

While the international aircraft was on the ground, the carrier failed to seal bar.

Person altered, manipulated or combined goods while in a bonded warehouse in a manner not prescribed.

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.

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.

Person failed within 90 days after the date of the diversion to report diverted goods to a customs officer at a customs office.

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.

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.

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.

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.

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.

Importer failed to keep prescribed records for goods subject to Special Import Measures Act (SIMA) action.

The importer or transporter failed to provide true, accurate and complete information when applying to participate in the Customs Self Assessment (CSA) program.

The Customs Self Assessment (CSA) approved importer failed to account for goods in the prescribed manner or within the prescribed time limit.

This 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.

The Customs Self Assessment (CSA) approved importer failed to account for goods in the prescribed manner or time.

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.

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.

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.

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.

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.

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.

Broker failed to account to a client for funds owed or refunded.

A customs broker failed to keep records and books of account indicating all financial transactions made while transacting business as a customs broker.

A customs broker failed to keep copies of each customs accounting document and supporting documents made while transacting business as a customs broker.

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.

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.

Person provided information to an officer that is not true, accurate and complete.

Goods reported as arrived for customs processing when they are not arrived.

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.

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.

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.

Person failed to account for imported goods within five business days of their release for goods that have an estimated value for duty exceeding $3,300.

This is in the instance of an individual transaction.

Person failed to account for imported goods no later than the twenty-fourth day of the month following the month of their release, for goods with an estimated value for duty not exceeding $3,300.

This is in the instance of an individual transaction.

Person failed to provide records to an officer when requested, within the time specified by the officer.

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.

Exporter failed to provide to customs, according to the legislative timeframes, any export permit, licence or certificate required.

Exporter submitted written summary report for goods that do not qualify for summary reporting.

Person who exported goods failed to make such records available to an officer within the time specified.

Person who exported goods failed to truthfully answer any questions asked by an officer in respect of the records.

Person failed to repay amount or portion of refund, drawback or interest to which they were not entitled.

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.

Person failed to account for imported goods no later than the twenty-fourth day of the month following the month of their release. This is in the instance of an individual transaction.

Person failed to account for imported goods no later than the twenty-fourth day of the month following the month of their release.

This is in the instance of consolidated entries.

Person failed to pay duties on goods accounted for under subsections 32(2) and 32(3) of the Customs Act.

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

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

Person (importer) failed to transmit release information to the correct customs office.

Exporter failed to report goods subject to export control prior to export.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

Person generated or used false Release Notification System (RNS) notice to remove goods from a customs office or sufferance warehouse.

Person (Importer) failed to account, or failed to provide interim accounting for imported goods at time of the release request.

Person failed to report imported goods to customs forthwith at the nearest designated customs office open for business.

Carrier failed to report the conveyance in writing, prior to export, at the export reporting office closest to each place of loading.

Carrier failed to report the export of cargo at the time and place and/or in the manner prescribed.

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.

A person failed to report to an officer goods in their possession in respect of which duties have not been paid.

Person failed:

1. to mark the goods, or mark the goods with the correct country of origin, or
2. to 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.

Detailed list of goods required to be marked.

Person failed to submit the prescribed pre-load/pre-arrival information relating to their cargo and/or conveyance.

Person failed to submit advance information in the prescribed time or prescribed manner to the Agency.

Person failed to comply with a notification issued by the CBSA regarding the goods on board or expected to be on board the conveyance.

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.

Person submitted information prescribed by the Reporting of Imported Goods Regulations that was not true, accurate and complete.

Person failed to submit the prescribed pre-load/pre-arrival information relating to their cargo and/or conveyance.

Person failed to submit advance information in the prescribed time or prescribed manner to the Agency.

Person failed to comply with a notification issued by the CBSA regarding the goods on board or expected to be on board the conveyance.

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.

Person submitted information prescribed by the Reporting of Imported Goods Regulations that was not true, accurate and complete.

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.

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.