Administrative Monetary Penalty System


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.


Occurrence Penalty
1st $150
2nd $225
3rd and subsequent $450
Penalty basis
Per instance
Retention period
12 months


Non-compliance occurs when the licensee fails, when requested, to present documents to the local CBSA chief of operations as required in the Duty Free Shop Policy and Regulations before any goods are taken into the duty free shop.

For example, while performing inventory verification, the licensee is found to have shipments in its warehouse for which appropriate documents have not been presented to the CBSA, and when requested, the licensee either refuses to provide the documents or has not retained such documents.

Chief of operations means the manager of the CBSA office or offices that serve the area in which the duty free shop is located.



Duty Free Shop Regulations, subsection 16(2)


D4-3-5, Duty Free Shop – Inventory Control and Sales Requirements


D4-3-7, Duty Free Shop – Contraventions and Penalties

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