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27. If a PRA is granted for an amount less than the penalty imposed and if the penalty at issue has not been paid within thirty days of the date of issue, the interest corresponding to the prescribed rate applies to the amount on which the penalty has decreased and is due from the day following that of the notification of the NPC until the date of full payment of the amount due. 24. Costs related to the resolution of a systematic issue identified in the client`s application and which, in the CBSA`s opinion, did not contribute to the review of the application, are not considered by the CBSA to be eligible costs resulting in a reinvestment of sanctions under this directive. 31. The CBSA informs the applicant of the results of the re-investigation and provides the applicant with the total amount of penalties that may be eligible for reinvestment with penalties, as well as the date on which the corrective measures proposed in the application are to be implemented. If you believe that the AMPS penalty issued by the CBSA in the Notice of Penalty Assessment was incorrect, you may submit a request for rectification within 90 days of the Notice of Penalty Assessment, in accordance with subsection 127.1 (1) of the Customs Act. The CBSA may cancel or reduce an amplication penalty if: D22-1-2 is available here: www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.pdf If the CBSA does not agree that a correction is appropriate, a review pursuant to section 129 of the Customs Act may be submitted within 90 days of the date of your notification. The grounds for a request for reconsideration may include, inter alia, errors in the calculation, name, address, type of infringement, amount of fine or amount of assessment. 2.

A PRA provides for a penalty reinvestment of one dollar for every dollar of eligible expenses, to solve a systematic problem that has led to the imposition of administrative fines. The PRA is an agreement between the CBSA and a client who received a penalty under AMPS. Under an approved agreement, the CBSA will authorize a reinvestment of one dollar for every dollar of eligible expenses incurred by the client to resolve a systematic issue that led to the issuance of the penalty. The revisions to Memorandum D-22-1-1 illustrate the CBSA`s policy on the application of the AMPS and reflect the changes made to the Customs Act with respect to the sanctions verification procedure. In particular, importers and exporters should be aware of the following changes: 1. It is the policy of the Canada Border Services Agency (CBSA) to allow an applicant to reinvest all or part of the sentence imposed under the Administrative Penalty System (AMPS) through a penalty reinvestment agreement (PRA) when a client does not reverse the penalty; an appeal may be brought before the Federal Court of Appeal. An appeal is appropriate if the assessment of a sanction was, in one way or another, erroneous. In addition, a judicial review may be filed with the Federal Supreme Court if the outstanding issues relate to the CBSA`s discretion (for example.B. the CBSA would not accept an appropriate PRA). The adequacy of either form of judicial review depends on the basis and reasons why the CBSA refused to conduct the Section 129 verification. In determining whether a sanction is applied, the Carrier, Postal and Courier Compliance (CPCC) CBSA squad reviews the circumstances and imposes a sanction only if it considers that such a sanction is warranted.

The Canada Border Services Agency (CBSA) has issued Customs Memorandum D 22-1-1 which contains updated information and amendments to the Sanctions Reinvestment Agreement. . . .

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