Administrative Monetary Penalty System
C008

Contravention

Person (carrier or freight forwarder) failed to report goods in the prescribed manner, including Customs Self-Assessment (CSA) shipments.

Penalty

Occurrence Penalty
1st $150 Footnote *
2nd $225
3rd and subsequent $450
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. 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 conveyance or reporting submissions
Retention period
12 months

Guidelines

Applied per conveyance regardless of the number of shipments. A penalty may be applied against both the carrier and freight forwarder for the same conveyance. Where a conveyance is not involved, it will be applied per reporting submission (e.g., post-arrival re-manifest).

Applied against a carrier or a freight forwarder in the highway mode where paper documents are required.

Non-compliance occurs when the carrier or freight forwarder fails to report goods in the prescribed manner. Non-compliance includes failing to provide required documentation or failing to provide required documentation in an acceptable format as per the applicable Electronic Commerce Client Requirements Document (ECCRD).

  • Documentation includes lead sheets, and other paper documents required to report, abstract and re-manifest goods.
  • Where lead sheets are required in the highway mode, bar codes must be provided for the Cargo Control Number or Conveyance Reference Number as per Chapter 7 of the ECCRD.

With respect to Customs Self-Assessment (CSA) participants submitting paper documents under Service Option 497, non-compliance occurs when the CSA transporter does not provide the following CSA data elements in a bar-coded format:

  • CSA importer Business Number;
  • CSA carrier code; and/or,
  • Secondary CSA carrier code, when applicable.

All barcodes must be readable, however, a penalty should only be applied when the barcode is visibly deformed or defaced and cannot be scanned.

When a bonded carrier fails to use his authorized bonded carrier code or fails to present a letter of exclusivity when using another bonded carrier's code, see C371.

References

Legislation

Customs Act, subsection 12(1) and (2)

D-Memo

Other

  • Electronic Commerce Client Requirements Document
    • Chapter 4: Advance Commercial Information (ACI)/eManifest Highway
    • Chapter 7: Advance Commercial Information (ACI)/eManifest Highway – Portal
    • Chapter 8: Advance Commercial Information (ACI)/eManifest House Bill Portal
    • Chapter 18: Customs Self-Assessment (CSA) Carrier
Date modified: