Administrative Monetary Penalty System
Contravention C340
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
| Occurrence | Penalty |
|---|---|
| Flat rate | $25,000 |
- Penalty basis
- Per instance
- Retention period
- 12 months
Guidelines
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.
In cases where an officer finds a responsible party in contravention, the officer must forward this information to HQ though the Notice of Non-Compliance (NoNC) form.
Penalties associated with this violation will be assessed by HQ.
For no existing records by a warehouse or duty free shop licensee, courier, certificate holder (duty deferral) or CSA Importer, refer to contravention C160.
References
Legislation
D-Memo
N/A
Other
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