Administrative Monetary Penalty System
C055

Contravention

Licensee of a duty free shop failed to acknowledge receipt of goods as prescribed in the Duty Free Shop Regulations, subsection 16(1).

Penalty

Occurrence Penalty
1st $150
2nd $225
3rd and subsequent $450
Penalty basis
Per CCD
Retention period
12 months

Guidelines

Non-compliance occurs when the licensee fails to acknowledge receipt of goods by endorsing bill of lading, waybill or similar document or endorse the document used by the licensee, to account for inventory.

For example, during an examination a CBSA officer finds a bill of lading, waybill or similar document that has not been properly endorsed.

A duty free shop operator fails to account for the overages or shortages in shipments subsequent to endorsing bill of lading, waybill or similar document.

References

Regulation

Duty Free Shop Regulations, paragraph 16(1)(a)

D-Memo

D4-3-5, Duty Free Shop – Inventory Control and Sales Requirements

Other

D4-3-7, Duty Free Shop – Contraventions and Penalties

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