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 Senior Trusted Trader Officer.
If the Senior Trusted Trader Officer 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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