Administrative Monetary Penalty System
C270
Contravention
A customs broker failed to keep copies of each customs accounting document and supporting documents made while transacting business as a customs broker.
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $300 |
| 2nd | $450 |
| 3rd and subsequent | $900 |
- Penalty basis
- Per audit
- Retention period
- 36 months
Guidelines
Applied against the broker.
Non-compliance is discovered following a verification, audit, review, or monitoring.
One or more records not kept, (per client if applicable), will be considered to be a separate contravention.
All contraventions found within the same audit, verification, review, monitoring or examination from the sample pool, will be assessed at the same level (e.g. first level, second level, etc.).
There will one assessment per individual claim within a CREDITS compliance review or monitoring.
Brokers who operate at more than one location may keep their records and books of account at a single location. Therefore, before applying the penalty, the officer should verify that the records are not kept at another location.
References
Regulation
Customs Brokers Licensing Regulations, paragraph 17(1)(b)
D-Memo
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