Administrative Monetary Penalty System
The Customs Self Assessment (CSA) approved importer did not remit duties, taxes, interest charges and penalties owing to Customs, directly to a financial institution, as provided in the Customs Act.
- Penalty basis
- Per instance
- Retention period
- 12 months
Non-compliance occurs when a CSA approved importer has not remitted payments to an institution named in section 3.5 of the Customs Act.
Applied by a CSA compliance manager.
If the compliance manager has not received notification from another office the payment due was received, contact CSA importer to determine if and where payment was made.
A penalty does not apply if the importer paid at a CBSA office because of an emergency that prevented payment at a financial institution.
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