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NATIONAL AMPS STATISTICS FOR 2006, 2007 AND 2008

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NATIONAL AMPS STATISTICS
FOR 2006, 2007 AND 2008

The following tables provide statistical information about the Administrative Monetary Penalty System (AMPS) penalties issued in 2006, 2007 and 2008. Data from years prior to 2006 has been omitted as the program was in its early development and data would not accurately reflect the AMPS program. Starting in 2010, Canada Border Services Agency (CBSA) will be providing bi-annual updates to illustrate the type and frequency of AMPS penalties at a national level.

The statistics identify three main client types: importers, carriers and warehouse operators. In all the tables, any data captured for Importers also takes into account exporters. A specific percentage figure of exporters vs. importers cannot be determined at this time. Statistics are also provided for penalties that apply specifically to couriers.

Contravention C244 is not included since this is a systems-generated warning for Customs Self-Assessment (CSA) clients. All figures, both volumes and values, are for all contraventions issued net of those that were cancelled. In other words, cancelled penalties are excluded in the calculation of statistics.

In addition to a breakdown by calendar year, statistics are broken down by various client types, penalty levels, top contraventions and appeals data. All penalty amounts and values are in Canadian dollars.

To learn more about each contravention, including penalty structures, basis and legislation, please consult the Master Penalty Document.

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AMPS Contraventions by Client Type and Year

Table 1 provides an overview of the number of contraventions issued (net) for each year and major client type.

AMPS Contraventions Volume – Net
Client Type 2006 2007 2008 Totals
Importers 9,464 11,421 9,378 30,263
Carriers 3,167 2,657 2,976 8,800
Warehouse Operators 508 659 1,033 2,200
Totals 13,139 14,737 13,387 41,263

Table 2 provides a summary and totals of penalty amounts (net) for each year and major client type.

AMPS Penalty Amounts – Net
Client Type 2006 2007 2008 Totals
Importers $6,804,688 $7,903,536 $5,370,183 $20,078,407
Carriers $4,525,921 $2,963,224 $2,871,803 $10,360,948
Warehouse Operators $1,083,931 $1,646,744 $1,102,655 $3,833,330
Totals $12,414,540 $12,513,504 $9,344,641 $34,272,685
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AMPS Contraventions by Penalty Level

Table 3 provides an annual summary of the net number of contraventions and penalty amounts issued per penalty level. Percentages illustrate the portion of total number of contraventions issued and penalty amounts (net) for each penalty level. For example, 81% of all contraventions issued (excluding C244 and cancelled penalties) are issued at Level 1. At the third level, a total of 10% of all contraventions are issued. However, this accounts for 37% of the total value of penalties issued since Level 3 penalties are at a higher/escalated penalty amount given that AMPS structure is graduated in most cases.

Year   Level 1 Level 2 Level 3 Level 4 Total
2006 Volume 10,632 1,142 1,350 15 13,139
Penalty $6,192,917 $994,159 $5,186,718 $40,746 $12,414,540
2007 Volume 11,636 1,180 1,902 19 14,737
Penalty $5,846,506 $1,100,694 $5,527,618 $38,686 $12,513,504
2008 Volume 11,159 1,172 1,051 5 13,387
Penalty $5,800,631 $1,375,247 $2,116,806 $51,957 $9,344,641
Totals Volume 33,427 3,494 4,303 39 41,263
Penalty $17,840,054 $3,470,100 $12,831,142 $131,389 $34,272,685
As a % of Total Volume 81% 8% 10% 0%  
Penalty 52% 10% 37% 0%  
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AMPS Penalty Levels by Client Type

Table 4 provides a summary of the net number of contraventions and penalty amounts issued per penalty level and client type. Percentages illustrate the portion of total number of contraventions issued and penalty amounts (net) at each penalty level and client type.


Importers
  Volume Penalty
Level 1 25 093 (83 %) $10,192,475 (51 %)
Level 2 2 737 (9 %) $2,195,520 (11 %)
Level 3 2 397 (8 %) $7,634,023 (38 %)
Level 4 36 (0 %) $56,389 (0 %)
Totals 30 263 $20,078,407

Carriers
  Volume Penalty
Level 1 7 219 (82 %) $6,756,079 (65 %)
Level 2 411 (5 %) $773,799 (7 %)
Level 3 1 168 (13 %) $2,781,070 (27 %)
Level 4 2 (0 %) $50,000 (0 %)
Totals 8 800 $10,360,948

Warehouse Operators
  Volume Penalty
Level 1 1 115 (51 %) $891,500  (23 %)
Level 2 346 (16 %) $500,781  (13 %)
Level 3 738 (34 %) $2,416,049  (63 %)
Level 4 1 (0 %) $25,000  (1 %)
Totals 2 200 $3,833,330

Totals
  Volume Penalty
Level 1 33 427 (81 %) $17,840,054 (52 %)
Level 2 3 494 (8 %) $3,470,100  (10 %)
Level 3 4 303 (10 %) $12,831,142  (37 %)
Level 4 39 (0 %) $131,389  (0 %)
Totals 41 263 $34,272,685 
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AMPS Client Type Volumes - Net
2006 to 2008

Chart 1 illustrates the percentage of all contraventions issued (net) by client type between the years 2006 and 2008. For example, carriers accounted for 21% of all AMPS contraventions issued, importers for 74% and warehouse operators for 5%. Corresponds to figures in Table 4.

AMPS Client Type Volumes - Net 2006-2008
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AMPS Client Type Penalty Amounts
2006 to 2008

Chart 2 illustrates the percentage of value of penalty amounts by client type between the years 2006 and 2008. For example, warehouses accounted for 11% of the net values of AMPS penalties issued, carriers for 30% and importers for 59%. Corresponds to figures in Table 4.

AMPS Client Type Penalty Amounts 2006-2008
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All Client Volumes – Net

Chart 3 illustrates the total number of all contraventions issued (net) for all client types for each year. Corresponds to figures in Table 3.

All Client Volumes - Net
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All Client Penalty Amounts – Net

Chart 4 illustrates the total value of all contraventions issued (net) for all client types for each year. Corresponds to figures in Table 3.

All Client Penalty Amounts - Net
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Top 10 Contraventions

Top 10 list includes:

  • Top 10 AMPS Contraventions
  • Top 10 Border Contraventions
  • Top 10 Trade Contraventions
  • Top 10 Importer/Exporter Contraventions
  • Top 10 Carrier Contraventions
  • Top 10 Courier Contraventions
  • Top 10 Warehouse Contraventions
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Top 10 AMPS Contraventions

Table 5 represents the top ten most issued AMPS contraventions in decreasing order by number of contraventions issued (net). Contravention code, wording (allegation) and total number of penalties issued and corresponding penalty amounts (net) are indicated. For specific penalty structures for each contravention, please consult the Master Penalty Document.

Code Contravention Total Volume Penalty Amount
C336 Person failed to pay duties on accounted goods. 6,790 $1,920,900
C005 Person failed to provide true, accurate and complete information. 4,962 $677,900
C082 Importer failed to correct tariff classification within 90 days. 4,482 $439,200
C084-C151 Importer failed to mark the goods. 2,541 $229,300
C358 Person removed unreleased goods from customs office or sufferance warehouse. 2,070 $6,292,537
C021 Carrier failed to report regular goods ($1,600 or greater). 1,475 $1,210,000
C353 Importer failed to pay duties as a result of a required correction – Valuation. 1,424 $873,487
C071 Person failed to provide permit/certificate or information before goods released. 1,333 $261,100
C018 Failure to transport passengers and crew to customs office. 1,139 $181,000
C315 Exporter failed to provide any export permit required. 1,045 $2,565,000
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Top 10 Border Contraventions

Table 6 represents the top ten most issued border contraventions in decreasing order by number of contraventions issued (net). Border contraventions are AMPS penalties that are issued at the point of entry. These are mostly issued to carriers, warehouses, brokers and duty-free shop licensees, Customs Self Assessment (CSA) clients, exporters and in some cases, importers. Contravention code, wording (allegation), total number of penalties issued and corresponding penalty amounts (net) are indicated. For specific penalty structures for each contravention, please consult the Master Penalty Document.

Code Contravention Total Volume Penalty Amount
C336 Person failed to pay duties on accounted goods. 6,790 $1,920,900
C005 Person failed to provide true, accurate and complete information. 4,962 $677,900
C084-C151 Importer failed to mark the goods. 2,541 $229,300
C358 Person removed unreleased goods from customs office or sufferance warehouse. 2,070 $6,292,537
C021 Carrier failed to report regular goods ($1,600 or greater). 1,475 $1,210,000
C071 Person failed to provide permit/certificate or information before goods released. 1,333 $261,100
C018 Failure to transport passengers and crew to customs office. 1,139 $181,000
C315 Exporter failed to provide any export permit required. 1,045 $2,565,000
C362 Exporter failed to indicate the General Export Permit (GEP) number. 964 $109,200
C033 Carrier moved, delivered or exported goods without authorization ($1,600 or greater). 756 $729,000
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Top 10 Trade Contraventions

Table 7 represents the top ten most issued trade contraventions in decreasing order by number of contraventions issued (net). Trade contraventions are AMPS penalties that are issued at post-release verification or during audits. These penalties are mostly issued to importers or any person failing to pay or repay duties as a result of required corrections or drawbacks. Contravention code, wording (allegation), total number of penalties issued and corresponding penalty amounts (net) are indicated. For specific penalty structures for each contravention, please consult the Master Penalty Document.

Code Contravention Total Volume Penalty Amount
C082 Importer failed to correct tariff classification within 90 days. 4,482 $439,200
C353 Importer failed to pay duties as a result of a required correction – Valuation. 1,424 $873,487
C352 Importer failed to pay duties as a result of a required correction – Tariff. 964 $1,039,219
C070 Importer failed to account for goods in prescribed time. 740 $96,800
C083 Importer failed to correct value for duty within 90 days. 519 $51,900
C215 Person failed to repay duties relief not entitled to. 254 $58,362
C214 Person failed to report non-compliance with term/condition of duty relief or remission order. 251 $26,100
C004 Person failed to provide the correct SIMA code. 240 $132,073
C080 Importer failed to correct origin of Free Trade Agreement (FTA) goods within 90 days. 201 $20,100
C350 Importer failed to pay duties as a result of a required correction – Free Trade Agreement (FTA) origin. 172 $75,280
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Top 10 Importer/Exporter Contraventions

Table 8 represents the top ten most issued importer/exporter contraventions in decreasing order by number of contraventions issued (net). An importer is defined as the person or entity that causes the goods to be imported and is responsible for accounting of the goods and paying applicable duties and taxes. In respect of goods that are exported, an exporter is defined as the holder of a business number for the purposes of the Customs Act who exports commercial goods or causes them to be exported. Contravention code, wording (allegation), total number of penalties issued and corresponding penalty amounts (net) are indicated. For specific penalty structures for each contravention, please consult the Master Penalty Document.

Code Contravention 2006 2007 2008 Total Volume Penalty Amount
C336 Person failed to pay duties on accounted goods. 2,292 2,255 2,229 6,776 $1,919,500
C082 Importer failed to correct tariff classification within 90 days. 1,011 1,703 1,768 4,482 $439,200
C005 Person failed to provide true, accurate and complete information. 1,575 1,474 1,156 4,205 $530,300
C353 Importer failed to pay duties as a result of a required correction – Valuation. 214 768 442 1,424 $873,487
C071 Person failed to provide permit/certificate or information before goods released. 412 530 381 1,323 $255,800
C315 Exporter failed to provide any export permit required. 107 696 241 1,044 $2,566,000
C352 Importer failed to pay duties as a result of a required correction – Tariff. 128 492 344 964 $1,039,219
C362 Exporter failed to indicate the General Export Permit (GEP) number. 350 358 255 963 $109,100
C361 Importer failed to report goods at time of release (less than $1,600). 326 193 195 714 $108,527
C348 Person intentionally provided false information. 294 254 125 673 $6,094,990

Importer Contravention Volumes - Net

Chart 5 illustrates the total number of all contraventions issued annually (net) for the importer client type. Corresponds to figures in Table 1.

Note: This client type also takes into account exporters. However, a specific percentage figure of exporters vs. importers cannot be determined at this time.

Importer contravention Volumes - Net

Importer Penalty Values - Net

Chart 6 illustrates total value of all contraventions issued annually (net) for the importer client type. Corresponds to figures in Table 2.

Note: This client type also takes into account exporters. However, a specific percentage figure of importers vs. exporters cannot be determined at this time.

Importer Penalty Values - Net
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Top 10 Carrier Contraventions

Table 9 represents the top ten most issued carrier contraventions in decreasing order by number of contraventions issued (net). A carrier is defined as an individual, partnership, or corporation engaged in the business of transporting goods or persons. Contravention code, wording (allegation), total number of penalties issued and corresponding penalty amounts (net) are indicated. For specific penalty structures for each contravention, please consult the Master Penalty Document.

Code Contravention 2006 2007 2008 Total Volume Penalty Amount
C021 Carrier failed to report regular goods ($1,600 or greater). 191 508 760 1,459 $2,061,000
C358 Person removed unreleased goods from customs office or sufferance warehouse. 646 291 196 1,133 $6,418,566
C018 Failure to transport passengers and crew to customs office. 486 94 433 1,013 $443,300
C005 Person failed to provide true, accurate and complete information. 193 226 319 738 $338,000
C033 Carrier moved, delivered or exported goods without authorization ($1,600 or greater). 215 260 222 697 $2,485,000
C343 Person failed to report in-bond cargo to customs outbound. 209 204 191 604 $1,211,000
C354 A carrier failed to provide advance passenger information. 242 140 182 564 $2,634,000
C235 CSA transporter used non-registered driver. 209 205 5 419 $607,800
C008 Carrier used incorrect carrier code or failed to use bar code for Cargo Control Number (CCN). 199 119 62 380 $1,070,100
C347 Carrier moved/delivered/exported unreleased goods valued less $1,600. 91 90 97 278 $73,700

Carriers by Transport Type 2006 – 2008

Table 10 summarizes the annual and total number (volume) of contraventions and penalty values (amount) issued (net) by the various modes of transport used by carriers. Contravention code, wording (allegation), total number of penalties issued and corresponding penalty amounts (net) are indicated. For specific penalty structures for each contravention, please consult the Master Penalty Document.

For further information and a description of the types of carriers listed in the table, please visit http://cbsa-asfc.gc.ca/services/carrier-transporteur/menu-eng.html.

Mode of Transport 2006 2007 2008 Total Volume Penalty Amount
Air 729 284 650 1,663 $1,958,764
Bonded Highway Carriers 1,440 1,416 1,127 3,983 $4,914,425
Non-bonded Highway Carriers 574 493 433 1,500 $1,945,769
Railways 97 225 84 406 $362,027
Freight Forwarders 226 94 87 407 $752,563
Marine Vessels 101 145 595 841 $427,400
Totals 3,167 2,657 2,976 8,800 $10,360,948

Carrier Contraventions by Penalty Level

Table 11 provides an annual summary of the total number (volume) of contraventions and penalty values (amount) issued (net) per penalty level for the carrier client type.

Year   Level 1 Level 2 Level 3 Level 4 Totals
2006 Volume 2,441 180 546 0 3,167
Penalty $2,507,552 $350,787 $1,667,582 $0 $4,525,921
2007 Volume 2,161 130 365 1 2,657
Penalty $2,093,690 $211,087 $633,447 $25,000 $2,963,224
2008 Volume 2,617 101 257 1 2,976
Penalty $2,154,837 $211,925 $480,041 $25,000 $2,871,803
Totals Volume 7,219 411 1,168 2 8,800
Penalty $6,756,079 $773,799 $2,781,070 $50,000 $10,360,948

AMPS Volumes by Carrier Type
2006 - 2008

Chart 7 illustrates the percentage of all contraventions issued (net) for the carrier client type, by the various carrier types, between the years 2006 and 2008. Bonded highway carriers accounted for 44% of all AMPS contraventions issued by carrier client type, air carriers 19%, non-bonded highway carriers 17%, marine vessels 10%, while freight forwarders and railways were at 5% each . Corresponds to figures in Table 10.

AMPS Volumes by Carrier Type 2006-2008

AMPS Carrier Volumes - Net

Chart 8 illustrates total number of all contraventions issued annually (net) for the carrier client type. Corresponds to figures in Tables 1 and 11.

AMPS Carrier Volumes - Net

AMPS Carrier Penalty Amounts - Net

Chart 9 illustrates total value of all contraventions issued annually (net) for the carrier client type. Corresponds to figures in Tables 2 and 11.

AMPS Carrier Penalty Amounts - Net
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Top 10 Courier Contraventions

Table 12 represents the top ten most issued courier contraventions in decreasing order by number of contraventions issued (net). A courier is defined as a commercial carrier that is engaged in the scheduled international transportation of shipments of goods other than goods imported by mail. Contravention code, wording (allegation), total number of penalties issued and corresponding penalty amounts (net) are indicated. For specific penalty structures for each contravention, please consult the Master Penalty Document.

Code Allegation Volume Penalty Amount
C358 Person removed unreleased goods from Customs office or sufferance warehouse. 822 $2,556,585
C347 Carrier moved/delivered/exported unreleased goods valued less $1,600. 126 $12,600
C026 Person failed to present, open, unpack or unload goods for officer. 107 $266,000
C033 Carrier moved, delivered or exported goods without authorization ($1,600 or greater). 99 $99,000
C274 Goods reported as arrived when they are not arrived. 57 $12,000
C005 Person failed to provide true, accurate and complete information. 48 $8,900
C063 Sufferance warehouse licensee failed to provide list of goods not removed from warehouse. 47 $33,000
C022 Carrier failed to report regular goods (less than $1,600). 46 $4,600
C331 Courier failed to meet accounting time limit (consolidated B3). 44 $1,000
C021 Carrier failed to report regular goods ($1,600 or greater). 32 $32,000

Table 13 summarizes the number of contraventions and penalty amounts issued (net) for all AMPS contraventions and the courier category for the years 2006 through 2008. Courier contraventions account for 4% of all contraventions issued (net) and for 9% of AMPS penalty amounts.

Courier Contraventions 2006 – 2008
  Volume Penalty Amount
All AMPS Contraventions – Net 41,262 $34,272,685
Couriers contraventions – Net 1611 $3,252,894
As a percentage of all AMPS 4% 9%

Table 14 summarizes the number of penalties, penalty amounts issued (net), volume of courier releases and corresponding percentage values for the courier category for the years 2006 through 2008. AMPS penalties resulting from courier releases account for far less than 1% of all AMPS contraventions issued (net).

  Volume Penalty Courier Releases AMPS Contraventions as a % of Releases
2006 598 $1,263,652 32,246,776 0.002%
2007 646 $1,264,024 30,926,923 0.002%
2008 367 $725,218 31,768,052 0.001%
Total 1611 $3,252,894 94,941,751 0.002%

Table 15 provides a summary of the number of contraventions and penalty amounts issued (net) per penalty level for the courier category for the years 2006 through 2008. Percentages illustrate the fraction of number of penalties issued and penalty amounts (net) at each penalty level. For instance, at Level 2, courier contraventions account for 6% of all contraventions issued and for 4% of all AMPS penalty amounts.

  Volume % of Total Penalty % of Total
Level 1 574 36% $318,809 10%
Level 2 98 6% $145,401 4%
Level 3 938 58% $2,763,685 85%
Level 4 1 0% $25,000 1%
Total 1611   $3,252,895  


Note: Contravention C358 "Person removed unreleased goods from customs office or sufferance warehouse" represented 88% of all Level 3 penalties for courier companies.

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Courier Volumes Chart

Chart 10 below illustrates total number (volume) of all contraventions issued (net) for the years 2006 through 2008 for the courier category. Corresponds to figures in Table 13.

Courier Volumes Chart

Courier Penalty Chart

Chart 11 illustrates total amount (value) of all contraventions issued (net) for the courier category for the years 2006 through 2008. Corresponds to figures in Table 13.

Courier Penalty Chart
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Top 10 Warehouse Contraventions

Table 16 represents the top ten most issued warehousing contraventions in decreasing order by total number (volume) of contraventions issued (net). Warehouse contraventions are mostly applicable to carriers, exporters, duty-free shop licensees, sufferance warehouse licensees and bonded warehouse licensees. Contravention code, wording (allegation), total number of penalties issued and corresponding penalty amounts (net) are indicated. For specific penalty structures for each contravention, please consult the Master Penalty Document.

Code Contravention 2006 2007 2008 Total Volume Penalty Amount
C358 Person removed unreleased goods from customs office or sufferance warehouse. 254 410 240 904 $4,386,702
C345 Exporter failed to report goods subject to export control prior to export. 0 0 578 578 $6,000
C063 Sufferance warehouse licensee failed to provide list of goods not removed from warehouse. 26 68 42 136 $185,000
C048 Sufferance warehouse licensee failed to ensure safe storage of goods. 41 39 52 132 $488,000
C347 Carrier moved/delivered/exported unreleased goods valued less $1,600. 64 7 7 78 $28,600
C049 Sufferance warehouse licensee allowed access to unauthorized persons. 6 21 19 46 $50,500
C033 Carrier moved, delivered or exported goods without authorization ($1,600 or greater). 18 14 12 44 $122,000
C066 Person removed unreleased goods from a bonded warehouse or Duty Free shop. 9 16 12 37 $1,614,042
C274 Goods reported as arrived when they are not arrived. 23 8 2 33 $143,000
C026 Person failed to present, open, unpack or unload goods for officer. 18 11 3 32 $153,000

Warehouse Contravention Volumes – Net

Chart 12 illustrates the total number (volume) of all contraventions issued (net) for the years 2006 through 2008 for the warehouse client type. Corresponds to figures in Table 1.

Warehouse Contravention Volumes - Net

Warehouse Penalty Amounts - Net

Chart 13 illustrates the total amount (value) of all contraventions issued (net) for the warehouse client type for the years 2006 through 2008. Corresponds to figures in Table 2.

Warehouse Penalty Amounts - Net
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AMPS Appeals

Table 17 depicts the number of appeals filed, all contraventions issued (gross) and corresponding results for the years 2006 through 2008. Of all AMPS contraventions that were appealed, Recourse Directorate upheld 69%, while 30% were cancelled or administratively closed. Twelve percent of all AMPS penalties issued were appealed; 4% were successful.

Note: Decisions taken by Recourse Directorate in a given year may also include appeals filed in previous years.

AMPS Contraventions Appeals Results
Action 2006 As a % of Decisions taken 2007 As a % of Decisions taken 2008 As a % of Decisions taken Totals As an Average % of Decisions taken As an Average % of AMPS Issued
Contraventions - Issued 16,381 19,020 14,313 49,714    
Appeals Filed 2,156 2,038 1,568 5,762    
Penalty Upheld 1,631 66% 1,454 69% 1,157 72% 4,242 69%  
Penalty Cancelled 830 33% 616 29% 435 27% 1,881 30% 4%
Administrative Closure 29 1% 22 1% 13 1% 64 1%  
Decisions Taken 2,490 2,092 1,605 6,192   12%

The reasons for cancelling penalties were:

  • The enforcement action was not warranted or justified (97%).
  • The incorrect allegation was used by the issuing officer (2%).
  • The penalty was not in accordance with Agency policies or guidelines (1%).