Further Information on AMPS Questions and Answers

March 26, 2002

26 March 2002

Further Information on AMPS Questions and Answers

The CSCB has received a response to a December 20, 2001 request for clarification under AMPS. We had asked the CCRA to advise if the following statement is true:

If, during the course of an audit performed after the termination of the AMPS grace period, it is found that there has been an AMPS infraction that took place during the grace period, that there will be no retroactive AMPS penalties assessed and that the contravention will not form part of the client's compliance history.

Their response:

No AMP will be assessed, however, any existing penalties for non-compliance (seizure, forfeiture and civil penalties) will continue to be issued during the grace period. The contravention linked to the warning will not form part of the client's compliance history but any DAS issued during that time will be taken into consideration when determining a client's awareness of their compliance requirements. It is also important to remember it is not necessarily the importation date that determines if an AMP is to be applied but the date the contravention occurs.

We then asked if NPA's issued during the grace period constituted a "reason to believe".

Their response to this question was:

No, AMPS warnings issued during the grace period for AMPS will not be considered reason to believe. AMPS warnings are issued on form E650 (NPA) in lieu of monetary penalties during the grace period for all contraventions except for five related to Customs Self Assessment (CSA). The excluded five CSA contravention are subject to the full penalty amount owing (no warning period).

Members with comments concerning this exchange or any others concerning AMPS are encouraged to send their comment to [email protected]


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