Administrative Monetary Penalty System
C051

Contravention

Licensee of a duty free shop failed to ensure that goods are stored and marked in the manner prescribed in the Duty Free Shop Regulations.

Penalty

Occurrence Penalty
1st $150
2nd $225
3rd and subsequent $450
Penalty basis
Per instance
Retention period
12 months

Guidelines

Non-compliance occurs when goods are not properly inventoried (stored and identified). Non-compliance is discovered during a customs examination or an inventory audit.

References

Regulation

Duty Free Shop Regulations, subsection 14(a)

D-Memo

D4-3-4, Duty-Free Shop – Operational Responsibilities

Other

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