Administrative Monetary Penalty System
Contravention 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.

Guidelines

Non-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.

One 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.

The penalty will be applied against the person required to provide the information, for example, importer, exporter, import carrier, export carrier, etc.

The 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.

An 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.

All Other Government Department requirements must be met prior to release or export of the shipment.

C005 is not to be used where a more specific contravention exists.

For missing import permits, certificates or energy efficiency information, refer to contravention C071.

For failure to account for imported goods at time of the release request, refer to contravention C360.

For non-compliance involving certificates of origin, refer to contravention C152 or contravention C194.

For Export Summary Reporting violations, refer to contravention C170 and contravention C317.

For missing CERS or G7-EDI Export Declaration for regular goods, refer to contravention C170.

For missing CERS or G7-EDI Export Declaration for controlled, regulated or prohibited goods, refer to contravention C345.

For missing export permit, licences or certificates, refer to contravention C315.

The 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.

References

Legislation

Customs Act, section 7.1

D-Memo

D17-1-10: Coding of Customs Accounting Documents

Other

D20-1-1: Exporter Reporting