Administrative Monetary Penalty System
Person failed to pay within 90 days duties relieved under section 89 of the Customs Tariff on the goods that entered into a process which produced by-product(s) not eligible for relief.
|3rd and subsequent||$2,400|
- Penalty basis
- Per audit
- Retention period
- 36 months
Non-compliance occurs when a person failed to pay within 90 days, the duties relieved, under section 89 of the Customs Tariff, on goods that entered into a process, which produced a by-product not eligible for relief.
Applied against the importer.
For errors discovered during a first audit, review or verification, a first level penalty will apply.
For errors discovered during a second audit, review or verification, a second level penalty will apply.
Third level penalty applies for errors discovered during a third or subsequent audits, reviews or verifications.
Customs Tariff, subsection 121(1)
- Date modified: