Manufacturers and importers should take care to meet their obligations. They should because there are risks and penalties associated with failing to do so. Failure to meet tariff deadlines attracts an interest penalty. Inaccurate reporting can result in a manufacturer or importer becoming liable to compensate CPCC for the cost of an audit. And where a manufacturer or importer has failed to report, CPCC may apply for a court order to address this. The topic of enforcement is addressed more fully in another area of this site.