HEADLINE: Unregulated customs processes led to revenue loss and compliance gaps.
["B3 customs accounting document mandatory", "Payment of customs duties and GST/HST", "Compliance with Canadian tariff schedule (CCCT)"]
Administrative Monetary Penalties (AMPs) up to CAD 25,000; imprisonment up to 5 years
Affected HS Codes: ["All HS codes"]
Issuing Authority: Canada Border Services Agency (CBSA)