Further AMPS Question and Response
8 April 2002
Further AMPS Question and Response
This AMPS question and response is also available to members only in the "Where We Stand" area of the CSCB web site; after logging in as a member, click on "Where We Stand" from the home page, then click on "AMPS Consultative Committee", and finally on "Questions and Answers".
Question
With respect to the Value for Duty cited on an accounting document:
a) are we correct in understanding that deductions from the selling price are allowable deductions, and not mandatory deductions? And, if this is the case, will an AMPS penalty be assessed if they are not deducted?
b) if a refund claim is filed in order to correct the value for duty due to allowable deductions not being taken, will an AMPS penalty be assessed if the claim is filed beyond 90 days of having reason to believe? This question is based on the fact that we believe that these deductions are not mandatory, and therefore penalties under AMPS should not apply.
Answer
If I understand the question you are referring to a case when the importer is in a refund scenario. Subsection 32.2(5) of the Customs Act specifically excludes refund situations from the requirements in 32.2 to correct import documents. There is no AMP possible for failure to request a refund.