Administrative Monetary Penalty System
While transacting business as a customs broker, a broker failed to keep copies of all correspondence, bills, accounts, statements and other papers received or prepared that related to the transaction of business as a customs broker.
|3rd and subsequent||$900|
- Penalty basis
- Per audit
- Retention period
- 36 months
Applied against the broker.
Non-compliance is discovered following a verification or audit.
One or more records not kept, (per client if applicable), will be considered to be separate contravention.
All contraventions found within the same audit, verification or examination from the sample pool, will be assessed at the same level (e.g. first level, second level, etc.).
There will be one assessment per audit, verification or examination and a penalty will be applied as per the relevant level for the identified contravention.
Customs 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.
- Date modified: