AMPS Bulletin 11-002: Revised Guidelines for C360
C360 – Person (Importer) failed to account for all imported goods at time of the release request.
The purpose of this bulletin is to inform internal (CBSA employees) and external clients (importers, brokers and service providers) of the revisions made to Contravention C360 guidelines.
The CBSA added information to explain the importance of accounting for goods thus ensuring the health and safety of Canadians. When an importer fails to account for goods, the CBSA is unable to risk assess the goods. An unknown commodity is a high risk commodity and C360 is the applicable penalty to be applied to importers who do not account for goods on interim or final accounting at time of the release request.
Information was added to explain why carriers cannot account for goods on behalf of an importer in accordance with the Broker Licensing Regulations, and Memorandum D1-6-1, Authority to Act as Agent.
Two scenarios were added to provide examples of properly administering C360 vs. C005. C360 is administered for failing to account for goods, while a C005 penalty may be applicable for discrepancies related to the accounted goods, for example a discrepancy regarding the quantity.
The Agency added information regarding the Y50, Reject Document Control process, as a necessary step in order to reach a final release decision regardless of the application of an AMPS penalty.
Information was added regarding goods requiring a permit, licence or other documents or information normally attracting a C071 penalty.
The Agency added references to direct officers to the other following contraventions:
• For missing permits, licences or certificates required by Other Government Departments, see C071.
• For contraventions relating to undervaluation through false written receipts or documents, see C348.
• For failure by a carrier to report goods under section 12 (1), see C021.
• For failure by a person who does not use the services of a carrier to report goods under section 12 (1) and (3), see C366.
• For failure to account for imported goods found during a trade compliance verification or audit, see C070.
• For administrative type errors, see C005.
For the full guidelines review, please refer to the Master Penalty Document.
Enquiries and comments about this bulletin should be directed to:
Horizontal Border Programs Unit
Canada Border Services Agency
Ottawa, ON K1A 0L8
Date: December 22, 2011