Administrative Monetary Penalty System
Person who is required by subsection 22(1) of the Customs Act to keep records in respect of commercial goods failed to keep records for the prescribed period and in the prescribed manner.
This applies when an audit, verification or examination determines that there are no records in existence.
- Penalty basis
- Per instance
- Retention period
- 12 months
Non-compliance occurs when an audit or verification determines that a carrier or transporter failed to keep any records whatsoever.
Applied against the carrier.
This occurs when no records exist.
Apply a penalty per instance.
For no existing records by a warehouse or duty free shop licensee, courier, certificate holder (duty deferral) or CSA Importer, see C160.
- Date modified: