Administrative Monetary Penalty System
C234

Guidelines

Non-compliance occurs when the discovered errors or omissions relate to:

• Information required on Part I of the CSA Application from importer or transporter which would have resulted in the application being denied, namely:
  • applicant identification
  • information on divisions of the company
  • additional information provided for the application process, when requested
• Importer information required for Part II of the CSA Application, which would have resulted in the application being denied namely:
  • business date(s) that results in late or non-account
  • accounting trigger(s) that results in non-account
  • accounting option that results in late accounting (the importer is not using accounting option attested to in the CSA Undertaking)
  • descriptions provided in section B – Books and Records, that result in non-compliance
• Transporter information required for Part II of the CSA Application which would have resulted in the application being denied namely:
  • descriptions provided in section B – Books and Records, that result in non-compliance

Normally applied by a Senior Trusted Trader Officer.

Applied against the importer or transporter, at the legal entity level.

Applied at time of application or subsequent to CSA approval.

Apply a penalty regardless of number of errors on application.

Any information pertaining to this contravention discovered by a Senior Officer Trade Compliance should be communicated to the Senior Trusted Trader Officer.

No penalty for obvious clerical or administrative errors.

References

Legislation

Customs Act, section 7.1

D-Memo

D23-3-1, Customs Self-Assessment Program for Importers

Other

D23-2-1, Customs Self-Assessment Program for Carriers