Administrative Monetary Penalty System
Contravention 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 CBSA or the Canadian International Trade Tribunal (CITT).
Penalty
Occurrence | Penalty |
---|---|
1st | $500 Footnote 1 |
2nd | $750 |
3rd and subsequent | $1,500 |
|
- Penalty basis
- Per document
- Retention period
- 36 months
Guidelines
Non-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.
Trade 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.
Applied against the importer.
SIMA Compliance Officers and Senior Enforcement and Appeals Officers are authorized to apply this penalty.
Seven days after the notification is issued the applicable SIMA code must be used on import transactions (that is, Commercial Accounting Declaration (CAD)).
Refer to the Measures in Force in the Anti-dumping section of the CBSA website to verify which goods are subject to the SIMA actions.
Verify that the importer has been notified regarding the SIMA codes by referring to the case information on the SIMA compliance case file.
The obligation to code the CAD ends when the SIMA action is terminated by the CBSA or the CITT or the surtax expires.
The penalty will be applied per document, that is, per CAD.
References
Legislation
D-Memo
D17-1-10, Coding of Customs Accounting Documents
Other
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