Administrative Monetary Penalty System
Contravention C328

A courier did not acquire the prescribed authorization from the CBSA before accounting for casual goods released under subsection 32(4) of the Customs Act.

Guidelines

Non-compliance occurs when a courier accounts for casual goods even though he is not authorized to do so under the courier program.

Prior to applying a penalty, officer must review the list of authorized Courier / LVS participants found in D17-4-0, and confirm with the regional coordinator / specialist that the courier has obtained the prescribed authorization from the CBSA before accounting for non-commercial goods.

It is important to note that this contravention only relates to the accounting function.

Apply a penalty per cargo release list, per occurrence.

References

Legislation

Customs Act, subsection 32(5)

D-Memo

D17-4-0, Courier Low Value Shipment Program

Other

Accounting for Imported Goods and Payment of Duties Regulations