Administrative Monetary Penalty System
C052
Contravention
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.
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $150 |
| 2nd | $225 |
| 3rd and subsequent | $450 |
- Penalty basis
- Per instance
- Retention period
- 12 months
Guidelines
Non-compliance occurs when the duty free shop licensee fails to ensure that:
- imported goods received are held in a designated area until accounted for, or
- domestic goods received are held in designated area until approved for entry into inventory.
A penalty will be assessed if one requirement or the other is not met.
References
Regulation
Duty Free Shop Regulations, subsection 14(b)
D-Memo
D4-3-5, Duty Free Shop – Inventory Control and Sales Requirements
Other
- Date modified: