AMPS Policy Backgrounders pertaining to the Special Import Measures Act

C004

Applied by an officer.

Officer must be an authorized user of the SIMA Compliance website to be able to apply this penalty.

Antidumping and Countervailing Directorate will issue a notification of a preliminary determination of dumping or subsidizing concerning specific imported goods and following an injury finding by the CITT or where a surtax is imposed by Order in Council. Seven days after the notification is issued the applicable SIMA code must be used on import transactions (i.e. B3)

In instances where an officer finds an importer in contravention for the first time, the officer must forward this information to HQ. HQ will issue the notification to the importer.

Refer to the SIMA Index and the relevant D15 Memorandum to verify the goods are subject to the SIMA action or a surtax.

Verify that the importer has been notified regarding the SIMA codes by referring to the case information on the SIMA Compliance website.

The obligation to code the B3 or B2 ends when the SIMA action is terminated by the CCRA or the CITT or the surtax expires, unless the importer has been given written notice that the coding of transactions is to continue.

One penalty per B3 or B2.

For the first B3, apply the 1st level penalty; for the second B3, apply the 2nd level penalty; for the third and subsequent B3, apply the 3^rd level penalty.

The penalty will be applied on the total corrected value for duty.

Other References

D11-6-4 Legislative Authorities and Supporting Documentation Requirements for Form B2, Canada Customs - Adjustment Request

D Memo

D17-1-10 Coding of Customs Accounting Documents

C223

Applied by an officer.

Officer must be an authorized user of the SIMA Compliance website to be able to apply this penalty.

Non-CSA importers must provide detailed product description on or with entry documents.

The penalty cannot be issued unless importer had been notified in writing that detailed product description is required. The importer will have seven days after issuance of the letter, to provide the records. More time can be negotiated, depending on the circumstances.

In instances where an officer finds an importer in contravention for the first time, the officer must forward this information to HQ. HQ will issue the notification to the importer.

The Anti-dumping and Countervailing Directorate will identify the information required in the notice letter to the importer and it may vary by case.

Verify that the importer has been notified regarding the product description requirements by referring to the case information on the SIMA Compliance website.

For the first B3, apply the 1st level penalty; for the second B3, apply the 2nd level penalty; for the third and subsequent B3, apply the 3^rd level penalty.

One penalty per B3 applied on the total corrected Value for Duty.

For CSA importer see C224.

D Memo

D17-1-10 Coding of Customs Accounting Documents

C224

Applied by an officer.

Officer must be an authorized user of the SIMA Compliance website to be able to apply this penalty.

This applies for CSA importers.

Penalty cannot be issued unless the importer has been notified in writing that detailed product description is required. The importer will have twenty-one days after issuance of the letter, to provide the records. More time can be negotiated, depending on the circumstances.

The penalty will be applied if the information is not provided after this first request.

Type and extent of information required will be identified by the Anti-dumping and Countervailing Directorate in the notice letter to the importer.

In instances where an officer finds an importer in contravention for the first time, the officer must forward this information to HQ. HQ will issue the notification to the importer.

Verify that the importer has been notified regarding the product description requirements by referring to the case information on the SIMA Compliance website.

For the first B3, apply the 1st level penalty; for the second B3, apply the 2nd level penalty; for the third and subsequent B3, apply the 3^rd level penalty.

One penalty per B3 or B2 applied on the total corrected Value for Duty.

For non-CSA importer see C223.

D Memo

D17-1-10 Coding of Customs Accounting Documents

C225

Applied by an officer.

Officer must be an authorized user of the SIMA Compliance website to be able to apply this penalty.

Penalty cannot be issued unless the importer has been notified in writing that prescribed records are required.

In instances where an officer finds an importer in contravention for the first time, the officer must forward this information to HQ. HQ will issue the notification to the importer.

Verify that the importer has been notified regarding these requirements by referring to the case information on the SIMA Compliance website.

Prescribed records are:

• Date of sale
• Description of the goods
• Date of release
• The location of release
• Commercial invoice
• Purchase order
• Proof of payment including credits and adjustments
• Any other information as requested in the written notice

One penalty per audit / verification.

D Memo

D17-1-21 Imported Goods Records Regulations, Appendix Section 2