Master Penalty Document

Master Penalty Document listing

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

The Designated Provisions (Customs) Regulations outline the sections of the Customs Act, Customs Tariff, Special Import Measures Act (SIMA) and related regulations that relate to the AMPS program. Only obligations that are legislatively mandated are subject to AMPS penalties.

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

The 'Guidelines' are meant to provide guidance in applying the contraventions and are not exhaustive examples of the non-compliance they are meant to cover. For further information, refer to the appropriate legislation, regulation or other reference material.

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

The Master Penalty Document is subject to periodic revisions.

Last Revision:

[ PDF, 507 KB ]


Master Penalty Document

No. Contravention Category Details Filter
C001

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

Records Details cat17
C004

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).

Special Import Measures Act (SIMA) Details cat21
C005

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.

Information Details cat13
C008

Person (carrier) failed to provide a cargo control number in a bar-coded format or in the case of a Customs Self Assessment (CSA) shipment, the required data elements.

Forms Details cat12
C010

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

Brokers and Agents Details cat04
C011

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.

Brokers and Agents Details cat04
C012

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

Brokers and Agents Details cat04
C018

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.

Report of Persons Details cat20
C021

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

Report of Goods and Conveyances Details cat19
C023

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

Report of Goods and Conveyances Details cat19
C025

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.

Report of Goods and Conveyances Details cat19
C026

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.

Report of Goods and Conveyances Details cat19
C031

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.

Information Details cat13
C032

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

Report of Goods and Conveyances Details cat19
C033

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.

Movement and Storage of Goods Details cat15
C036

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.

Transportation Details cat22
C037

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.

Transportation Details cat22
C039

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.

Transportation Details cat22
C040

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.

Transportation Details cat22
C042

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.

Transportation Details cat22
C043

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.

Transportation Details cat22
C044

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.

Transportation Details cat22
C045

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C046

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C047

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C048

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C049

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C050

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C051

Licensee of a duty free shop failed to ensure that goods are stored and marked in the manner prescribed in the Duty Free Shop Regulations.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C052

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C053

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C054

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C055

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C056

Licensee of a duty free shop failed to immediately notify the chief officer of customs of the receipt of the goods.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C057

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C058

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

Arrival Certification Message; Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23, cat24
C059

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C060

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C061

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C063

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C064

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C066

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C069

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C070

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

Accounting and Payment of Duties Details cat23
C071

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

Release Details cat18
C080

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.

Corrections – Trade Data Details cat06
C081

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.

Corrections – Trade Data Details cat06
C082

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.

Corrections – Trade Data Details cat06
C083

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.

Corrections – Trade Data Details cat06
C152

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

Origin of Goods Details cat16
C157

Person who imports, or causes to be imported, commercial goods failed to make records in respect of those goods available to an officer when requested.

Apply a penalty per written request for records basis.

Records Details cat17
C158

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

Records Details cat17
C160

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.

Records Details cat17
C161

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.

Records Details cat17
C163

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.

Records Details cat17
C164

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.

Records Details cat17
C168

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.

Abatements and Refunds Details cat01
C169

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 .

Abatements and Refunds Details cat01
C170

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

Exportation Details cat11
C189

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.

Exportation Details cat11
C190

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 customs officer failed to present goods, remove any covering from the goods, unload the conveyance or open thereof or unpack any package.

Exportation Details cat11
C192

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.

Exportation Details cat11
C193

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

Exportation Details cat11
C194

Person who has completed and signed a certificate of origin in accordance with subsection 97(1) of the Customs Act failed to notify person to whom the certificate was given, of incorrect information.

Exportation Details cat11
C195

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.

Exportation Details cat11
C196

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C197

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C198

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C199

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C200

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C201

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C202

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C204

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C207

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C208

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C210

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

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C214

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.

Duties Relief Details cat10
C215

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.

Duties Relief Details cat10
C216

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

Duties Relief Details cat10
C217

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.

Duties Relief Details cat10
C218

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.

Duties Relief Details cat10
C221

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.

Duties Relief Details cat10
C223

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.

Special Import Measures Act (SIMA) Details cat21
C224

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.

Customs Self Assessment (CSA); Special Import Measures Act (SIMA) Details cat08, cat21
C225

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

Special Import Measures Act (SIMA) Details cat21
C234

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

Customs Self Assessment (CSA) Details cat08
C244

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.

Customs Self Assessment (CSA) Details cat08
C246

The Customs Self Assessment (CSA) approved importer failed to account for goods in the prescribed manner or within the prescribed time limit less than 95% of the time on a calendar year basis.

Customs Self Assessment (CSA Details cat08
C250

The Customs Self Assessment (CSA) approved importer failed to provide the Revenue Summary Form to customs in the prescribed manner or within the prescribed time.

Customs Self Assessment (CSA) Details cat08
C251

The Customs Self Assessment (CSA) approved importer did not remit duties, taxes, interest charges and penalties owing to Customs, directly to a financial institution, as provided in the Customs Act.

Customs Self Assessment (CSA) Details cat08
C260

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.

Brokers and Agents Details cat04
C261

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.

Brokers and Agents Details cat04
C262

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.

Brokers and Agents Details cat04
C263

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.

Brokers and Agents Details cat04
C265

Customs broker failed to immediately notify the Chief Officer of Customs in writing of changes in the ownership of the business or corporation where the broker is an individual or corporation.

Brokers and Agents Details cat04
C266

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 Broker Licensing Regulations.

Brokers and Agents Details cat04
C267

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

Brokers and Agents Details cat04
C269

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

Brokers and Agents Details cat04
C270

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

Brokers and Agents Details cat04
C271

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.

Brokers and Agents Details cat04
C272

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.

Brokers and Agents Details cat04
C274

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.

Release Details cat18
C277

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.

Courier, LVS and Casual Details cat07
C278

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.

Courier, LVS and Casual Details cat07
C279

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.

Courier, LVS and Casual Details cat07
C288

Person failed to account for imported goods within five business days of their release for goods that have an estimated value for duty exceeding $2,500.

This is in the instance of an individual transaction.

Accounting and Payment of Duties Details cat02
C292

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 $2,500.

This is in the instance of an individual transaction.

Accounting and Payment of Duties Details cat02
C298

Person who imports commercial goods or causes commercial goods to be imported failed to provide records in respect of those goods to an officer when requested, within the time specified by the officer.

Records Details cat17
C299

Person who imports commercial goods or causes commercial goods to be imported failed to keep records in respect of those goods, for six years following importation, at their place of business in Canada or at a designated place in the prescribed manner.

Records Details cat17
C315

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

Exportation Details cat11
C317

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

Exportation Details cat11
C318

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

Exportation Details cat11
C319

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

Exportation Details cat11
C320

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

Drawbacks Details cat09
C328

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.

Courier, LVS and Casual Details cat07
C330

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.

Courier, LVS and Casual Details cat07
C331

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.

Courier, LVS and Casual Details cat07
C336

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

Brokers and Agents Details cat04
C340

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.

Records Details cat17
C342

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

Release Details cat18
C345

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

Exportation Details cat11
C346

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.

Exportation Details cat11
C348

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

Information Details cat13
C350

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.

Corrections – Trade Data Details cat06
C351

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.

Corrections – Trade Data Details cat06
C352

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.

Corrections – Trade Data Details cat06
C353

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

Corrections – Trade Data Details cat06
C354

A commercial carrier or charterer failed to provide, or provide access to, within the prescribed time, information on any person on board a conveyance prior to the arrival of the conveyance in Canada.

Report of Persons Details cat20
C355

A commercial carrier or charterer failed to provide, or provide access to, within the prescribed time, information on any person on board a conveyance prior to the arrival of the conveyance in Canada.

Report of Persons Details cat20
C356

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C357

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.

Warehouses: Sufferance, Bonded, Duty Free Shops and Ships' Stores Details cat23
C359

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

Release Details cat18
C360

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

Release Details cat18
C366

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

Report of Goods and Conveyances Details cat19
C368

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

Exportation Details cat11
C369

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

Exportation Details cat11
C371

Person (carrier) failed to use his authorized carrier code or failed to present a letter of authorization when using another bonded carriers' code.

Forms Details cat12
C372

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

Information; Report of Goods and Conveyances Details cat13, cat19
C375

Person failed to transmit the Conveyance Arrival Certification Message (CACM) as the Governor in Council may prescribe.

Arrival Certification Message Details cat24
C377

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.

Marking of Goods Details cat14
C378

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

Advance Commercial Information Details cat03
C379

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

Advance Commercial Information Details cat03
C380

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

Advance Commercial Information Details cat03
C381

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.

Advance Commercial Information Details cat03
C382

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

Advance Commercial Information Details cat03
C383

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

Advance Commercial Information Details cat03
C384

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

Advance Commercial Information Details cat03
C385

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

Advance Commercial Information Details cat03
C386

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.

Advance Commercial Information Details cat03
C387

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

Advance Commercial Information Details cat03
C388

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.

Carrier Code Details cat05
C389

A 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.

Carrier Code; Customs Self Assessment (CSA) Details cat05, cat08
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