Administrative Monetary Penalty System
The Customs Self Assessment (CSA) approved importer failed to provide the Revenue Summary Form to customs in the prescribed manner or within the prescribed time.
- Penalty basis
- Per instance
- Retention period
- 12 months
Non-compliance occurs when importer fails to provide a Revenue Summary Form (RSF) in accepted status by the last business day of the month.
Non-compliance also occurs when importer fails to provide a breakout of the RSF in accepted status as prescribed.
To attain accepted status, the system will validate both paper and electronic RSFs for such things as:
- totals add up correctly;
- valid line object codes are used;
- mandatory fields are completed (e.g. header, period start and end dates).
Normally applied by Senior Trusted Trade Officers.
Applied against the importer.
Electronic Commerce Client Requirements Document, Chapter 17: Customs Self Assessment (CAS) Importer