Administrative Monetary Penalty System (AMPS)

Act: Customs Act, R.S., 1985, c. 1, 2nd Supp.;Customs Tariff, 1997, c. 36

To Whom Does This Apply?

Anyone involved in the importing or exporting of goods.

Summary

The Administrative Monetary Penalty System (AMPS) is a civil penalty regime that authorizes the CBSA to assess graduated monetary penalties for infractions of Customs legislation.

The purpose of the AMPS is to encourage traders (importers, exporters and service providers) to comply with Canada's laws governing the importation and exportation of goods. Penalties are graduated and correspond to the frequency and severity of the non-compliance. A trader's compliance history is a factor in assessing the penalty. The AMPS became effective October 7, 2002 and does not apply retroactively to infractions that occured prior to this date. Information can be found in Memorandum D22-1-1.

All AMPS contraventions are published in a Master Penalty Document, also available on the CBSA Web site.

How the Graduated Penalty System Works

Most penalties are graduated and take the compliance history of the client into consideration. Continued non-compliance results in a higher penalty for each additional infraction. For example, the penalties for "failure to account for all imported goods valued at $1 600 or greater at the time of the release request" are:

• 1st infraction - $2 000 or 20% of value for duty whichever is greater
• 2nd infraction - $4 000 or 40% of value for duty whichever is greater
• 3rd infraction - $6 000 or 60% of value for duty whichever is greater

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

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DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Quebec Contact(s):
See National Contact.

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National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html