Administrative Monetary Penalty System
The Customs Self Assessment (CSA) approved importer failed to account for goods in the prescribed manner or within the prescribed time limit less than 95% of the time on a calendar year basis.
- Penalty basis
- Per Transactional B3
- Retention period
- 12 months
Applied against the importer.
Applied by CSA Compliance Manager.
Penalties will only be issued if importer's compliance level falls below 95% on a calendar year basis.
To establish the compliance level, the total number of B3s accepted by the system for each importer will be compared to the number of late accounted B3s.
Date in the Release Date field falls outside the established accounting time frame.
For failure to account for goods, by an approved importer, in the prescribed manner or within the prescribed time limit, see C244.
Apply a penalty per transaction between 95% and the lower compliance level.
There may be multiple contraventions listed on the Notice of Penalty Assessment (NPA).
CSA Participants' Requirements Document
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