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Index to Master Penalty Document (Short Version)
December 2010
| No. | Short Description | Page | |
|---|---|---|---|
| Abatements and Refunds | C168 | Person failed to report non-compliance with terms of List of Tariff Provisions. | 7 |
| C169 | Person failed to repay duties and interest not entitled to (for end use). | 7 | |
| Accounting and Payment of Duties | C070 | Importer failed to account for goods in prescribed time. | 5 |
| C288 | Person failed to meet accounting time limit (per B3 – $1,600 or greater) | 12 | |
| C292 | Person failed to meet accounting time limit (per B3 – less than $1,600). | 13 | |
| Brokers and Agents | C010 | Broker failed to provide records within specified time limit. | 1 |
| C011 | Person acted as broker without a licence. | 1 | |
| C012 | Broker transacted business at office not specified on licence. | 1 | |
| C260 | Broker failed to notify of changes to business address. | 11 | |
| C261 | Broker failed to notify of changes to business name. | 11 | |
| C262 | Broker failed to notify of changes to members of partnership. | 11 | |
| C263 | Broker failed to notify of changes to officers/directors of corporation. | 11 | |
| C265 | Broker failed to notify of changes in ownership of corporation. | 11 | |
| C266 | Broker failed to notify of changes to persons (knowledge requirements). | 11 | |
| C267 | Broker failed to account to client for funds owed or refunded. | 11 | |
| C269 | Broker failed to keep records covering all financial transactions. | 12 | |
| C270 | Broker failed to keep appropriate accounting and supporting documents. | 12 | |
| C271 | Broker failed to keep copies of all documents relating to his business. | 12 | |
| C272 | A broker failed to keep separately copies of the records and books of account relating to business as a broker and sub-agent. | 12 | |
| C336 | Person failed to pay duties on accounted goods. | 14 | |
| Corrections – Trade Data | C080 | Importer failed to correct origin of goods (FTA) within 90 days. | 6 |
| C081 | Importer failed to correct origin of imported goods within 90 days. | 6 | |
| C082 | Importer failed to correct tariff classification within 90 days. | 6 | |
| C083 | Importer failed to correct value for duty within 90 days. | 6 | |
| C350 | Importer failed to pay duties as a result of a required correction. – FTA origin. | 15 | |
| C351 | Importer failed to pay duties as a result of a required correction. – Origin. | 15 | |
| C352 | Importer failed to pay duties as a result of a required correction. – Tariff. | 15 | |
| C353 | Importer failed to pay duties as a result of a required correction – Valuation. | 15 | |
| Courier, LVS and Casual | C277 | Person failed to provide change of address of business (courier). | 12 |
| C278 | Person failed to provide change of business name as prescribed (courier). | 12 | |
| C279 | Person failed to provide change of ownership of business (courier). | 12 | |
| C328 | Courier did not acquire authorization before accounting for casual goods. | 14 | |
| C330 | Courier failed to meet accounting time limit. | 14 | |
| C331 | Courier failed to meet accounting time limit (consolidated B3). | 14 | |
| Customs Self Assessment (CSA) and Advance Commercial Information (ACI) | C234 | Importer or transporter failed to provide accurate information on CSA application. | 10 |
| C235 | CSA transporter used non-registered driver. | 10 | |
| C237 | CSA transporter failed to report CSA goods as prescribed. | 10 | |
| C238 | CSA transporter reported non-CSA goods as CSA goods. | 10 | |
| C241 | CSA transporter failed to provide list of CSA goods not delivered. | 10 | |
| C242 | CSA transporter allowed non-CSA transporter to report CSA goods. | 10 | |
| C244 | CSA importer failed to meet accounting time limit (system-generated). | 10 | |
| C246 | CSA importer failed to meet compliance levels for accounting time limits. | 10 | |
| C250 | CSA importer failed to provide Revenue Summary Form (RSF) as prescribed. | 10 | |
| C251 | CSA importer failed to remit duties, taxes, penalties and interest owing. | 11 | |
| C256 | CSA transporter failed to keep updated list of authorized transporters. | 11 | |
| C257 | CSA importer failed to keep updated list of vendors and consignees. | 11 | |
| C258 | CSA importer failed to maintain required audit trails. | 11 | |
| C259 | CSA transporter failed to maintain required audit trails. | 11 | |
| Drawbacks | C320 | Person failed to repay refund/drawback/interest granted in error. | 13 |
| Duties Relief | C214 | Person failed to report non-compliance with term/condition of duty relief or remission order. | 9 |
| C215 | Person failed to repay duties relief not entitled to. | 9 | |
| C216 | Person failed to report diverted goods within 90 days. | 9 | |
| C217 | Person failed to pay drawback and interest not entitled to (for diversion). | 9 | |
| C218 | Person failed to pay ineligible duties relieved for by-products. | 9 | |
| C221 | Person failed to pay ineligible duties relieved, for scrap or waste. | 9 | |
| Exportation | C170 | Exporter failed to report the export of goods on an export declaration at the time, place and/or in the manner prescribed. | 7 |
| C189 | Person failed to answer truthfully about exported goods. | 7 | |
| C190 | Person failed to open package or remove or present goods to be exported. | 7 | |
| C192 | Person failed to report goods not exported. | 7 | |
| C193 | Exporter failed to provide copy of certificate origin. | 7 | |
| C194 | Person failed to advise of incorrect information on certificate origin. | 7 | |
| C195 | Exporter failed to keep records as prescribed. | 8 | |
| C315 | Exporter failed to provide any export permit required. | 13 | |
| C317 | Exporter submitted written summary report for non-qualified goods. | 13 | |
| C318 | Exporter failed to make records available to officer within time specified. | 13 | |
| C319 | Exporter failed to truthfully answer questions asked by an officer. | 13 | |
| C345 | Exporter failed to report goods subject to export control prior to export. | 14 | |
| C346 | Exporter failed to answer truthfully questions about goods subject to export control. | 14 | |
| C368 | Carrier failed to report the conveyance in writing, prior to export. | 16 | |
| C369 | Carrier failed to report the export of cargo at the time, the place and / or in the manner prescribed. | 16 | |
| Forms | C008 | Carrier failed to use bar code for cargo control document. | 1 |
| C371 | Carrier used incorrect carrier code. | 16 | |
| Information | C005 | Person failed to provide true, accurate and complete information. | 1 |
| C031 | Person failed to report to an officer prohibited, controlled or regulated goods in their possession. | 2 | |
| C348 | Person provided false information. | 14 | |
| C372 | Person failed to report non-duty paid goods in their possession. | 16 | |
| Marking of Goods | C377 | Person failed to mark the goods in the appropriate method and manner. | 16 |
| Movement and Storage of Goods | C033 | Person moved, delivered or exported goods without authorization. | 2 |
| Origin of Goods | C152 | Person failed to furnish proof of origin. | 6 |
| Records | C001 | Person failed to keep electronic records as prescribed. | 1 |
| C157 | Importer failed to provide records when requested. | 6 | |
| C158 | Person failed to answer truthfully questions about records. | 6 | |
| C160 | Person failed to keep any records for prescribed time period. | 6 | |
| C161 | Person failed to keep records where specified. | 6 | |
| C163 | Person failed to provide records to officer. | 7 | |
| C164 | Person failed to answer truthfully concerning records. | 7 | |
| C298 | Importer failed to provide records when requested. | 13 | |
| C299 | Importer failed to keep records at designated place and in prescribed manner. | 13 | |
| C340 | Carrier failed to keep records for prescribed period and prescribed manner. | 14 | |
| Release | C071 | Person failed to provide permit/certificate or information before goods released. | 5 |
| C274 | Goods reported as arrived when they are not arrived. | 12 | |
| C342 | Person failed to transmit release information to the correct customs office. | 14 | |
| C358 | Person removed unreleased goods from customs office or sufferance warehouse. | 15 | |
| C359 | Person generated false RNS notice to remove goods from customs office or sufferance warehouse. | 16 | |
| C360 | Importer failed to report goods at time of release. | 16 | |
| Report of Goods and Conveyances | C021 | Carrier failed to report regular goods. | 2 |
| C023 | Person failed to report inbound conveyances. | 2 | |
| C025 | Person failed to answer truthfully when reporting goods. | 2 | |
| C026 | Person failed to present, open, unpack or unload goods for officer. | 2 | |
| C032 | Person failed to report delivery of wreck. | 2 | |
| C366 | Person failed to report regular goods at the nearest customs office. | 16 | |
| C372 | Person failed to report non-duty paid goods in their possession. | 16 | |
| Report of Persons | C018 | Failure to transport passengers and crew to customs office. | 1 |
| C354 | A carrier failed to provide advance passenger information. | 15 | |
| C355 | A carrier failed to provide advance passenger information. | 15 | |
| Special Import Measures Act (SIMA) | C004 | Person failed to provide the correct SIMA code. | 1 |
| C223 | Non-CSA importer failed to provide description of SIMA goods. | 9 | |
| C224 | CSA importer failed to provide description of SIMA goods. | 9 | |
| C225 | Importer failed to keep prescribed SIMA records. | 10 | |
| Transportation | C036 | Transporting goods without proper bond or security prior to release. | 2 |
| C037 | Failure to ensure conveyance/container remained sealed until authority to break. | 2 | |
| C039 | Transporter failed to report broken or damaged seal. | 2 | |
| C040 | Transporter failed to report damaged conveyance or removal of goods therefrom. | 3 | |
| C042 | Transporter failed to allow access to premises. | 3 | |
| C043 | Transporter failed to open package, container or remove covering. | 3 | |
| C044 | Transporter failed to keep records or to answer questions about records. | 3 | |
| Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores | C045 | BW sufferance warehouse operator failed to accept qualified goods into warehouse. | 3 |
| C046 | Bonded warehouse/Duty Free Shop operator failed to allow officer access to premises. | 3 | |
| C047 | Bonded warehouse/Duty Free Shop operator failed to open package/remove covering. | 3 | |
| C048 | Sufferance warehouse licensee failed to ensure safe storage of goods. | 3 | |
| C049 | Sufferance warehouse licensee allowed access to unauthorized persons. | 4 | |
| C050 | Sufferance warehouse licensee failed to maintain security procedures. | 4 | |
| C051 | DFS licensee failed to ensure goods are stored and marked as prescribed. | 4 | |
| C052 | DFS licensee failed to store goods in designated area prior to accounting. | 4 | |
| C053 | DFS licensee failed to ensure premises were locked and sealed. | 4 | |
| C054 | DFS licensee failed to ensure premises suitable for safekeeping of goods. | 4 | |
| C055 | DFS licensee failed to acknowledge receipt of goods in DF shop. | 4 | |
| C056 | DFS licensee failed to immediately notify Customs of receipt of goods. | 4 | |
| C057 | DFS licensee failed to present documents prior to accepting goods. | 4 | |
| C058 | Sufferance warehouse licensee failed to acknowledge receipt of goods. | 4 | |
| C059 | Person altered or manipulated goods in a sufferance warehouse. | 5 | |
| C060 | Sufferance warehouse licensee failed to provide facilities/equipment/personnel control access. | 5 | |
| C061 | DFS licensee failed to provide a monthly summary of sales as prescribed. | 5 | |
| C063 | Sufferance warehouse licensee failed to provide list of goods not removed from warehouse. | 5 | |
| C064 | DFS licensee sold, gave or conveyed tobacco to persons deemed to be minors. | 5 | |
| C066 | Person removed unreleased goods from a bonded warehouse or Duty Free shop. | 5 | |
| C069 | Person generated false RNS notice to remove goods from a bonded warehouse or Duty Free Shop. | 5 | |
| C196 | Bonded warehouse licensee/operator failed to ensure safety and security of goods. | 8 | |
| C197 | Customs bonded warehouse licensee/operator failed to comply with terms and conditions. | 8 | |
| C198 | Bonded warehouse licensee/operator allowed unauthorized persons access. | 8 | |
| C199 | Customs bonded warehouse licensee/operator received/transferred liquor without authorization. | 8 | |
| C200 | Customs bonded warehouse licensee/operator received certain unauthorized imported tobacco or alcohol products. | 8 | |
| C201 | Customs bonded warehouse licensee/operator received or removed alcohol or tobacco products in a manner that was not prescribed. | 8 | |
| C202 | Customs bonded warehouse licensee received imported bulk spirit, wine or alcohol not intended for export. | 8 | |
| C204 | Customs bonded warehouse licensee failed to acknowledge receipt of goods as prescribed. | 8 | |
| C207 | Master of ship failed to secure alcohol and tobacco under seal (marine). | 9 | |
| C208 | Carrier failed to seal bar-boxes while on the ground (air). | 9 | |
| C210 | Person (bonded warehouse) altered/manipulated/combined goods in manner not prescribed. | 9 | |
| C356 | Sufferance warehouse operator failed to allow officer access to premises. | 15 | |
| C357 | Sufferance warehouse operator failed to open package/remove covering. | 15 |
