Administrative Monetary Penalty System
C372

Contravention

A person failed to report to an officer goods in their possession in respect of which duties have not been paid.

Penalty

Occurrence Penalty
1st $300 Footnote *
2nd $450
3rd and subsequent $900
Footnote *

A 30-day delay in the escalation of penalty levels from the first to the second will apply to this contravention. Should a second penalty with the same contravention be issued against the same client, the system will not escalate the penalty level to level two unless 30 days have transpired from when the first Notice of Penalty Assessment (NPA) was issued or the infraction occurred. The non-escalation rule applies from the first level to the second level only; it does not apply from the second to the third level.

Return to footnote * referrer
Penalty basis
Per occurence
Retention period
12 months

Guidelines

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.

References

Legislation

Customs Act, section 15

D-Memo

N/A

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