The Canada Border Services Agency ("CBSA") uses
the Administrative Monetary Penalty System (AMPS) to issue monetary
penalties to commercial importers for violating CBSA's customs
and border laws. You make a mistake, there is a penalty for that.
The mistake does not have to be intentional. The Master Penalty
Document contains the infractions and the AMPS penalty for each
Examples of infractions are:
failure to pay duties;
failure to report goods to the
using an incorrect tariff
providing an incorrect value for
providing an incorrect statement of
providing false information to a CBSA
exporting goods without a
importing goods without a
unauthorized removal of goods from a
The CBSA will issue a Detailed Adjustment Statement (for the
underlying infraction) and a Notice of Penalty Assessment (setting
out the AMPS to pay) to impose the AMPS penalty.
If you believe that the penalty issued by the CBSA was
incorrect, you may request a correction within 90 days of the date
of your Notice of Penalty Assessment.
Errors that may be disputed include, but are not limited to,
errors in the name of the importer, errors in the level of penalty,
errors in calculation of the penalty amount, failure to consider
information provided, failure to consider due diligence activities,
etc. The due diligence defence comes from case law relating to
strict liability offences.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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