Administrative Monetary Penalty System
Contravention C336

Person failed to pay duties on goods accounted for under subsections 32(2) and 32(3) of the Customs Act.

Guidelines

Non-compliance occurs and a penalty is assessed against an Importer, a Customs Self-Assessment (CSA) importer, or Customs Broker when they fail to pay amounts owing on Commercial Accounting Declaration (CAD) transactions posted to the account by the date specified on the monthly Statement of Account (SOA).

CAD Transactions are located in the Transactions section of the SOA and the payment due date for those transactions is the due date for the SOA.

1. A penalty is assessed against an importer account when:
   1. The importer fails to pay the CAD transactions on the SOA, in full, by the due date specified. This includes CAD transactions:
      • Filed by the Importer
      • Filed by the Broker on behalf of the importer
   2. The penalty is assessed against the Importer’s Business Number - importer account (BN15).
2. A penalty is assessed against a broker when:
   1. The broker fails to pay the CAD transactions by the due date for CADs under their own BN15 importation account
   2. The penalty is assessed against the broker’s BN15 Business Number

References

Legislation

Customs Act, subsection 33(2)

D-Memo

D17-1-5, Registration, Accounting and Payment for Commercial Goods

Other

• D11-6-5, Interest and Penalty Provisions: Determinations/Re-Determinations, Appraisals/Re-Appraisals, and Duty Relief
• D17-1-8, Release Prior to payment privilege
• Accounting for Imported Goods and Payment of Duties Regulations
• Agents' Accounting and Imported Goods & Payment of Duties Regulations