Administrative Monetary Penalty System (AMPS)
AMPS is a comprehensive penalty system that applies to all parties
involved in the importation or exportation of goods. Also, AMPS will
apply to procedural and trade data errors even if the error is
revenue neutral (e.g. wrong HS code with the same duty rate).
Typically, penalty amounts for non-compliance will range from $25.00
to $25,000.00 per occurrence or, 5% to 20% of the value for duty
over a four year period for imports or, per occurrence in the case
of exports. Each infraction has its own penalty structure.
Given that the penalties can have such a negative financial impact
on a company’s bottom line, importers and exporters must review
their import and export processes to determine if such processes are
conducive to compliance with Canada Customs’ laws, regulations and
For more information