Administrative Monetary Penalty System
C201
Contravention
Customs bonded warehouse licensee or operator received imported tobacco products or imported packaged spirits or wine into the customs bonded warehouse or removed imported tobacco products or imported packaged spirits or wine from the warehouse facility in a manner that was not prescribed.
Penalty
Occurrence | Penalty |
---|---|
1st | $300 |
2nd | $450 |
3rd and subsequent | $900 |
- Penalty basis
- Per shipment
- Retention period
- 36 months
Guidelines
Applied against the customs bonded warehouse licensee or operator.
The licensee or operator shall not remove imported tobacco products or imported packaged spirits or wine unless the products are to be removed from the warehouse for the following reasons:
- sale to a foreign diplomat in Canada,
- export from Canada,
- sale to a duty free shop, or
- use as ships' stores.
During a first verification or audit, for each instance where goods are received or removed, a first level penalty will be assessed.
During a second verification or audit, for each instance where goods are received or removed, a second level penalty will be assessed and the third level penalty will apply for a third or subsequent verifications or audits.
References
Regulation
Customs Bonded Warehouses Regulations, section 15
D-Memo
- Date modified: