Administrative Monetary Penalty System
Person transported or caused to be transported within Canada goods that have been imported but which have not been released, without having the appropriate bond or security.
|1st||$500 Footnote *|
|3rd and subsequent||$1,500|
- Penalty basis
- Per shipment
- Retention period
- 12 months
Non-compliance occurs when goods have been moved from point to point within Canada, without the appropriate bond or security, prior to having been released.
In an audit situation, each shipment found in contravention within a first audit will be assessed a first level penalty.
For example, if five shipments were transported within Canada, without the appropriate bond or security, a penalty of $2,500 (5 × $500) would be assessed. The same applies for the second and third level penalties.
For situations where goods are moved or removed from the customs office or sufferance warehouse, see C033.
For situations where goods are removed from a bonded warehouse or duty free shop prior to release, see C066
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