MASTER PENALTY SCHEDULE INDEX (version 1.9)

Transcription

1 MASTER PENALTY SCHEDULE INDEX (version 1.9) Contravention Abatements and Refunds C168 Person failed to report within 90 days a failure to comply with the condition imposed under a tariff item 36 C169 Person failed to repay within 90 days duties and interest refunded after goods no longer comply 36 Accounting and Payment of Duties C070 Importer or owner failed to account for goods 8 C328 Courier failed to obtain required authorization before permitting release of casual goods 51 C336 Person failed to pay duties on goods accounted 51 C071 Person failed to provide required certificate, licence, permit or information 8 Bonded Warehousing and Ships Stores C196 Bonded warehouse licensee or operator failed to comply with provisions of regs. Re: safety of facility and security of 38 goods C197 Bonded warehouse licensee or operator failed to provide adequate space, personnel, etc 38 C198 Bonded warehouse licensee or operator allowed unauthorized person(s) access to facility 38 C199 Bonded warehouse licensee or operator transferred intoxicating liquor without approval 38 C200 Bonded warehouse licensee or operator received unauthorized imported tobacco products 38 C201 Bonded warehouse licensee or operator removed imported tobacco products 38 C202 Licensee received domestic tobacco products in contravention of the regulations 38 C203 Person removes domestic tobacco products in contravention of the regulations 39 C204 Bonded warehouse licensee failed to acknowledge receipt of goods in the manner prescribed 39 C207 Master of a ship failed to place alcohol, tobacco, etc. under lock and seal 39 C208 While the international aircraft was on the ground, the carrier failed seal bar boxes 38 C210 Person altered, manipulated, or combined goods while in a bonded warehouse 38 December 3, of 9

2 Brokers and Agents C010 Broker failed to make records available to an officer 2 C011 Person transacted business as a customs broker without a licence 2 C012 Licence Customs Broker transacted business as a customs broker without a licence 2 C014 Broker failed to provide the importer or exporter with a copy of the customs accounting docs 2 C260 Broker failed to immediately notify customs of changes in address 45 C261 Broker failed to immediately notify customs of changes in business name 45 C262 Broker failed to immediately notify customs of changes in the membership of the partnership 46 C263 Broker failed to immediately notify customs of changes in the officers or directors of the corporation 46 C265 Broker failed to immediately notify customs of changes in the ownership of the business or corporation 46 C266 Broker failed to immediately notify customs in writing of changes in individuals meeting the knowledge requirements 46 C267 Broker failed to promptly account to a client for funds owed or refunded 46 C269 A customs broker failed to keep records and books of account indicating all financial transactions 46 C270 A customs broker failed to keep copies of each customs accounting document 46 C271 A broker failed to keep copies of all correspondence, bills, accounts statements and other papers 46 C272 A broker failed to keep separately, copies of the records, books of account and copies of transactions 46 Corrections Trade Data C080 Authorized person failed to make the required corrections to a declaration of origin within 90 days 8 C081 Person failed to make the required corrections to a declaration of origin 8 C082 Person failed to make the required corrections to a declaration of a tariff classification 9 C083 Person failed to make the required corrections to a declaration of value of duty 9 C335 Person failed to make the required corrections to a tariff classification re T.I Customs Self Assessment (CSA) and Carrier Re-engineering (CR) C251 CSA approved importer did not remit duties, taxes, interest charges and penalties owing 45 December 3, of 9

3 C235 CSA approved transporter failed to use a driver with a Commercial Driver Registration Card 42 C236 CSA approved transporter failed to use a driver registered in the Commercial Driver Registration Program (compliance 43 rate) C238 CSA approved transporter reported non CSA goods as CSA goods 43 C239 CSA approved importer advised the CSA approved transporter to report non-csa as CSA goods 44 C242 CSA approved transporter allowed a non-approved transporter to report CSA goods 44 C256 CSA approved importer failed to keep and provide customs with a list of authorized transporters and terminals and 45 warehouses owned or operated by them C257 CSA approved importer failed to keep and provide a list of vendors and consignees 45 C234 Importer or transporter failed to provide true, accurate or complete information 42 C237 CSA approved transporter failed to report CSA goods in the prescribed manner 43 C241 CSA approved transporter failed to provide customs with a list of all undelivered CSA eligible goods 44 C254 CSA approved transporter failed to keep records on goods authorized for direct delivery 45 C259 CSA approved transporter failed to maintain the required audit trails 45 C244 CSA approved importer failed to account for goods in the prescribed manner (transactional B3) 44 C245 CSA approved importer failed to account for goods in the prescribed manner (Consolidated B3) 45 C250 CSA approved importer failed to provide the Revenue Summary Form 45 C258 CSA approved importer failed to maintain the required audit trails 45 C249 CSA approved importer failed to pay duties and interest charges owing 45 Drawbacks C320 Person failed to repay amount or portion of refund, drawback or interest 51 Duties Relief C214 Person failed within 90 days to report a failure to comply with a condition 39 C215 Person failed within 90 days to pay amount of duties unless conditions were met 39 C216 Person failed within 90 days after the date of the diversion to report diverted goods 40 December 3, of 9

4 C217 Person failed within 90 days after the date of the diversion or pay the amount of drawback or interest granted 41 C218 Person failed to pay within 90 days duties relieved on goods which produced non eligible by-products. 41 C221 Person failed to pay within 90 days duties relieved on goods which produced non-eligible scrap or waste. 42 Exportation C170 Exporter failed to declare the export of goods prior to export 37 C316 Exporter failed to submit an export summary report 50 C317 Exporter submitted written summary report for goods that do not qualify 50 C341 Exporter failed to report a shipment on an export summary report 52 C189 Person who has reported goods failed to answer truthfully any questions 37 C190 Person who has reported goods failed to present goods, unload conveyance open packages or containers 37 C192 Person who reported goods failed to export goods and failed to report failure to export the goods 37 C193 Exporter or producer of goods failed to provide officer with a copy of certificate of origin 37 C194 Person who has completed and signed a certificate of origin failed to notify person of incorrect information 37 C195 Person who exported goods or caused to be exported failed to keep records at place of business 38 C318 Person who exported goods or caused to be exported failed to make records available to officer 50 C319 Person who exported goods or caused to be exported failed to truthfully answer questions in respect to records 50 C315 Exporter failed to provide to customs prior to export required export permit, licence or certificate 50 Forms C003 Person failed to provide true, accurate and complete information (B3 Data Element) 1 C004 Person failed to provide true, accurate and complete information ( SIMA Code) 1 C007 Person failed to provide true, accurate and complete information (CCD Bar Codes) 2 C008 Person failed to provide true, accurate and complete information (Incorrect Carrier Codes) 2 Late Accounting C280 Person failed to account for imported goods (liquor) (Individual Transaction) 47 December 3, of 9

5 C281 Person failed to account for imported goods (liquor) (Consolidated Entry) 47 C284 Person failed to account for imported goods (automotive) (Individual Transaction) 48 C285 Person failed to account for imported goods (automotive) (Consolidated Entry) 48 C288 Person failed to account for imported goods (valued at >$1,600+) (Individual Transaction) 48 C289 Person failed to account for imported goods (valued at >$1,600+) (Consolidated Entry 48 C292 Person failed to account for imported goods (valued at <$1,600) (Individual Transaction) 48 C293 Person failed to account for imported goods (valued at <$1,600) (Consolidated Entry) 48 C330 Person (Courier) failed to account for imported goods (Individual transaction) 51 C331 Person (Courier) failed to account for imported goods (Consolidated Entry) 51 Marking of Goods C084 to C151 Person failed to mark goods, or mark goods with the correct country of origin, or in the appropriate method Movement and Storage of Goods C033 Person moved, delivered or exported goods without authorization 4 Origin of Goods C153 Importer or owner of goods failed to have a certificate of origin 32 C152 Importer or owner of goods failed to furnish the proof of origin upon request 32 Records C001 Person failed to keep electronic records in an electronically readable format 1 C340 Person failed to keep records for the prescribed period and in the prescribed manner 52 C154 Person failed to keep for six years records covering the origin, marking, etc. (per missing record) 32 C155 Person failed to keep for six years records covering the origin, marking, etc. (no records exist) 32 C156 Person failed to keep records indicating the use of goods released at reduced rate or free of duty 33 December 3, of 9

6 C157 Person failed to make records available to an officer when requested 33 C158 Person failed to answer truthfully questions asked by an officer concerning records of commercial goods 33 C298 Person failed to keep for six years records covering the payment of commercial goods (per missing record) 49 C299 Person failed to keep for six years records covering the payment of commercial goods (no record exists) 49 C302 Person failed to keep for six years records relating to the disposal of goods (per missing record) 49 C303 Person failed to keep for six years records relating to the disposal of goods (no record exists) 49 C306 Person failed to keep for six years records relating to any application for an advance ruling (per missing records) 49 C307 Person failed to keep for six years records relating to any application for an advance ruling (no record exists) 50 C310 Person who diverted goods that have been released free of duty or reduced rate failed to keep sufficient records 50 C159 Person failed to keep records for six years (per missing record) 33 C160 Person failed to keep records for six years (no record exists) 34 C161 Person failed to keep records at place of business (per missing record) 34 C162 Person failed to keep records at place of business (no record exists) 35 C163 Person failed to make records available to the officer (per missing record) 35 C164 Person failed to answer truthfully regarding records 35 C166 Person required to produce documents failed to do so 35 Release C066 Person removed goods from a customs office, sufferance warehouse, bonded warehouse prior to release 7 C069 Person generated or used a false RNS notice to remove goods from a customs office 8 Report of Goods and Conveyances C274 Goods reported as arrived prior to actual arrival 47 C339 Providing information that is not true accurate and complete 52 C019 Person (Importer) failed to report imported goods valued at $1,600 or greater 3 C020 Person (Importer) failed to report imported goods valued at less than $1,600 3 C021 Person (Carrier) failed to report imported goods 3 December 3, of 9

7 C022 Person (Carrier) failed to report imported goods valued at less than $1,600 3 C023 Failed to report conveyances inbound 4 C273 Person failed to report imported designated goods to customs 47 C025 Person reporting goods failed to answer questions (non-designated goods) 4 C026 Person failed to present goods, open or unpack packages or containers 4 C327 Person reporting goods failed to answer questions (designated goods). 51 C030 Person failed to report unloading of a conveyance for safety reasons 4 C031 Person failed to report found goods, or the possession of goods that do not comply with this or any act of Parliament 4 C032 Person who brings a wreck into Canada failed to report delivery of wreck 4 Report of Persons C018 Person in charge of a conveyance failed to transport passengers/crew to customs 2 Special Import Measures Act (SIMA) C005 Person failed to provide true, accurate and complete information (Permits) 1 C223 Non-CSA importer failed to provide a detailed product description in respect of goods liable for review 42 C224 CSA importer failed to provide the detailed product description within the period specified 42 C225 Importer failed to keep prescribed records for goods subject to SIMA action 42 Transportation C036 Person transported imported goods which have not been released 4 C042 Person who transports goods failed to afford an officer free access to premises 5 C043 Person who transports goods failed to open package or containers 5 C044 Person who transports goods failed to keep records in the prescribed manner 5 C039 Person transporting goods failed to report a damaged or broken seal 5 C040 Person transporting goods failed to report removal of goods from a disabled vehicle 5 C277 Authorized person failed to notify in writing of changes in the business office s address (courier) 47 December 3, of 9

8 C278 Authorized person failed to notify in writing of changes in legal or business name (courier) 47 C279 Authorized person failed to notify in writing of changes in business ownership (courier) 47 Warehouse and Duty Free Shops C045 The operator of a Type BW sufferance warehouse failed to accept qualified goods into warehouse 5 C046 The operator of a Type BW sufferance warehouse, bonded warehouse or duty free shop refused to allow access to 5 goods C047 The operator of a sufferance warehouse, bonded warehouse or duty free shop failed to open package or remove 5 covering. C048 Licensee of a sufferance warehouse failed to ensure safe storage of goods 6 C049 Licensee of a sufferance warehouse allowed an unauthorized person access to where goods are stored 6 C050 Licensee failed to have in place procedures to restrict access or maintain security of warehouse 6 C051 Licensee of a duty free shop failed to ensure that goods are stored and marked according to regulations 6 C052 Licensee of a duty free shop failed to ensure that goods received are held in designated area 6 C053 Licensee failed to ensure that the duty free shop was locked and sealed when requested 6 C054 Licensee failed to ensure that the duty free shop was kept suitable for safekeeping of stored goods 6 C055 Licensee of a duty free shop failed to acknowledge receipt of goods 6 C056 Licensee of a duty free shop failed to immediately notify the chief officer 6 C057 Licensee of a duty free shop failed to present required documents to the chief officer 6 C058 Licensee of a sufferance warehouse failed to acknowledge receipt of goods 7 C059 Person altered or manipulated goods in sufferance warehouse in manner not prescribed 7 C060 Licensee of a Customs Sufferance Warehouse failed to provide facilities, equipment and personnel 7 C061 Licensee of a duty free shop failed to provide a summary of monthly sales 7 C062 Licensee of a duty free shop failed to provide an annual report within 60 days of end of fiscal year 7 C063 Licensee failed to provide the Department with a list of all goods not removed from the sufferance warehouse 7 C064 Licensee of a duty free shop sold, gave tobacco products to a person under the age of eighteen. 7 December 3, of 9

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