Administrative Monetary Penalty System
A person failed to report to an officer goods in their possession in respect of which duties have not been paid.
|1st||$300 Footnote *|
|3rd and subsequent||$900|
- Penalty basis
- Per occurence
- Retention period
- 12 months
Non-compliance occurs in instances where an officer finds, following a secondary examination or investigation, non-reported dutiable goods for which duty is owing.
Applied against any person found in possession of imported goods.
Normally applied to a person who is not the importer, but who has imported goods in their possession.
If the person is a non-resident, it is preferable to seize the commercial goods and offer AMPS penalty as terms of release.
If the person does not have a client identifier and refuses to apply for a Business Number, in this case, officers should contact AMPS Help Desk Support to request a Sub-office Locator number in order to assess the penalty in AMPS system.
Although a penalty may be applied under this contravention all OGD admissibility requirements must be met prior to release. It is also possible that the OGD may have their own administrative monetary penalties.
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