Administrative Monetary Penalty System
C158

Contravention

Person failed to answer truthfully questions asked by an officer concerning the records in respect of commercial goods.

Penalty

Occurrence Penalty
1st $2,000
2nd $4,000
3rd and subsequent $8,000
Penalty basis
Per instance
Retention period
36 months

Guidelines

Non-compliance occurs when a verification, audit or examination determines that a company failed to answer questions truthfully about records requested by an officer.

Applied against the importer.

This penalty is normally applied by an investigations officer and approved by the regional Manager, Investigations.

The officer must have written documentation proving that the company did not provide truthful answers.

Apply a penalty per instance.

References

Legislation

Customs Act, subsection 40(1)

D-Memo

D17-1-21, Maintenance of Records in Canada by Importers

Other

Imported Goods Records Regulations, section 2

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