Administrative Monetary Penalty System


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.


Occurrence Penalty
1st $300 Footnote *
2nd $450
3rd and subsequent $900
Footnote *

A 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment (NPA) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.

Return to footnote * referrer

Penalty basis
Per instance
Retention period
36 months


Non-compliance occurs when the owner, operator or person in charge of company fails to:

  • keep prescribed records at specified place for three years in the prescribed manner; or
  • make prescribed records available to an officer within the time specified; or
  • answer truthfully questions asked by an officer about the prescribed records.

In the case of CSA transporters:

  • Commercial documentation (e.g., bill of lading, freight bill, waybill) requested at time of report should be limited to that necessary to make a risk determination for contraband or public safety (admissibility) and whether the goods are CSA eligible.
  • Records may include those which reflect the "start to end of a shipment", for example, bills of lading, invoices, and proof of delivery receipts for goods authorized for delivery to an approved importer.
  • Records may be hard copy or electronic; consolidated, multiple or separate records. Circumstances surrounding each request will determine how much time is reasonable to allow person to produce information.

For example, during CSA monitoring review, the carrier was requested to provide proof of delivery for 24 shipments. The carrier could only provide proof for 22 of the 24 shipments. The CSA accounts manager gave the carrier two time extensions in which to provide the proof for the remaining two shipments, but the carrier was unable to provide the requested documentation. C044 may be issued in this instance.

A warehouse check is conducted resulting in goods not accounted for and it is discovered that records are missing.

Carrier failed to provide documents requested in writing via the cargo tracing process.



Customs Act, subsection 22(1)




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