Administrative Monetary Penalty System
C010

Contravention

While transacting business as a customs broker, a broker failed to make available to an officer, within the time specified by the officer, any records required to be kept under the Regulations.

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 request
Retention period
12 months

Guidelines

Non-compliance occurs when a broker fails to make available to an officer, within the time frame specified by the officer, and in the manner specified by regulation, any records that the customs broker is required by regulation to keep.

The information should be available in such a manner as to enable an officer to perform detailed audits and to obtain or verify information.

Failure to produce any or all records as detailed in the Customs Brokers Licensing Regulations, within the time period specified by an officer, shall be considered a single contravention.

Failure to produce records in relation to an individual claim identified for manual review under CREDITS shall be considered a single contravention.

It should be noted that, by regulation, customs brokers are required to keep records for a period of six years after the importation of the goods to which the information relates.

For example, the officer requested the broker to produce documentation relating to a clearance for a particular shipment. The broker did not provide, within the 30-day time frame assigned by the officer, the required information.

References

Legislation

Customs Act, subsection 9(3)

D-Memo

D1-8-1, Licensing of Customs Brokers

Other

Customs Brokers Licensing Regulations

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