CBSA Assessment and Revenue Management (CARM)

Accounts Receivable Ledger (ARL) - Frequently Asked Questions

General

1. What is the ARL (Accounts Receivable Ledger) and why is the CBSA implementing it?

The Accounts Receivable Ledger (ARL) is the first phase of the CBSA Assessment and Revenue Management (CARM) project. CARM is a large, multi-year transformational project that will help the Agency simplify and streamline the assessment and collection of revenue from importers, and automate key business processes.

The CARM Project will:

  • Improve the way the CBSA assesses, collects, manages and reports on import revenue and trade information;
  • Replace aging and non-integrated revenue and cash management systems; and
  • Improve service delivery by simplifying processes and expanding opportunities for the commercial trade community to interact electronically with the CBSA.

ARL provides:

  • A fully integrated and centralized commercial client-based accounting system;
  • Off-setting credits against debits to support account level management;
  • Enhanced electronic Daily Notices and Monthly Statement of Accounts; and
  • Electronic Data Interchange (EDI) payments and online banking options for commercial clients.

2. What will change after the ARL goes live, and who will be impacted?

ARL will impact importers and brokers with account security for Release Prior to Payment privileges. These clients will notice several changes with the implementation of ARL:

  • New electronic payment options for importers and brokers;
  • Improved management of accounts receivable based on a client’s account balance, not by transaction; and
  • Enhanced Daily Notices and Statements of Account that list multiple transaction types, such as interest charges and previous payment information.

3. When will ARL be implemented?

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4. How can I find out more about ARL?

The CBSA is committed to ongoing consultation and engagement with internal and external stakeholders. You can also learn more about ARL from:

Please direct all ARL-related inquiries, with the exception of those specific to system testing and certification, to cbsa-asfc_carm.gcra@cbsa-asfc.gc.ca.

For inquiries related to system testing and certification, or the Electronic Commerce Client Requirements Documents (ECCRDs), please contact the CBSA’s Technical Commercial Client Unit (TCCU) by phone at 1-888-957-7224 or by email at tccu-ustcc@cbsa-asfc.gc.ca.

5. Will there be a transition period during ARL implementation?

ARL will become the system of record January 25, 2016. However, there will be some transition steps in the implementation of ARL:

  • Since refunds and adjustments can take several days to process, the CBSA will not enter new miscellaneous refund requests or fully process entry adjustment into its systems from January 17 to January 24. All in-process Entry Adjustments can still be processed up to paid status. All new requests and adjustments that are sent to the CBSA during this week will be accepted and date stamped. Once ARL is implemented on January 25, refunds and adjustment requests gathered between January 17 and 24 will be entered into ARL using the actual date that the request was submitted as the effective date. Disruptions or delays to adjustment processing should be expected between January 17 and 24.
  • The last daily statement of record in the form of a daily K84 will be sent electronically on January 22, and be available in paper format on January 25 (for the January data). Clients will receive their statement of record in the new format Daily Notices (DNs) beginning on January 26.
  • The last statement of record in the form of a monthly K84 will be sent electronically on January 27, and be available in paper format on January 28. Clients will receive their monthly statement of record in the new format Statement of Account (SOA) beginning on January 26.
  • Payments against B3s or daily K84s from the January billing period can be made until January 22; after this date, payments will be applied using ARL. Payments against monthly K84s can be made on January 28 or January 29; after this date, all payments for open receivable items will be processed in ARL. Note that this includes late payments on monthly K84s made after January 29.
  • Reference K84s will be sent out until February 26 using the same distribution (paper and electronic) as today, to assist importers and brokers in making any last changes to their business processes. Reference K84s will contain the same information as current K84s, but will not be official documents. ARL will be the system of record, and the new Daily Notices and Statement of Account will be the new statements of record. Daily K84s issued after January 25 and monthly K84s issued after January 28 will be strictly reference documents made available to brokers and importers who wish to reconcile B3s and LAPs as displayed on K84s to the new presentation on the ARL DNs and SOAs. However, as the DNs and SOAs contain more data than daily and monthly K84s, the transaction totals on the DNs and daily K84s may not be the same, and the totals shown on the February 2016 monthly K84 and the February 2016 SOA are not expected to be the same.

Importers, brokers and service providers who receive K84s electronically may wish to leave their current system in place in addition to activating their new coding until the end of February in order to receive these statements, and as part of contingency planning.

Statements

6. Please advise if ARL is a universal roll-out to all account security holders by January 25. Will the older system remain in place for any period of time after January 25?

ARL is indeed going live on January 25, 2016. The old system will not remain in place for any period of time after that date. However, reference K84s will be provided to ease the transition until February 26. These will be printed and distributed but will not be considered the statement of record after Go-Live.

7. How will I receive messages/statements after ARL is implemented?

The current daily and monthly K84s will be replaced by Daily Notices (DNs) and monthly Statements of Account (SOAs). These documents will be sent via Electronic Data Interchange (EDI) to all EDI-enabled importers and brokers with account security in their choice of XML, EDIFACT or CADEX formats. EDI-enabled clients are those who have their own EDI connection, use the services of an EDI-enabled broker or an EDI-enabled third-party service provider.

If you are EDI-enabled, have account security, and would like further information to assist you in determining which format (CADEX, EDIFACT or XML) to request your statements in, you can contact the CBSA’s Technical Commercial Client Unit (TCCU) by phone at 1-888-957-7224 or by email at tccu-ustcc@cbsa-asfc.gc.ca. TCCU can also provide Electronic Commerce Client Requirements Documents (ECCRDs), which provide the technical information that you will need to ready your system to accept the new documents.

Importers and brokers with account security who are not EDI-enabled can request a printed copy of their statements in-person at any ARL supported site; EDI enabled clients can also request a printed copy of their statements. Please note that statements will not be mailed, emailed or faxed. You will need to pick up your statements in person at an ARL supported site.

8. Can I see what the new messages/statements will look like?

Absolutely! Please contact the CBSA's Technical Commercial Client Unit (TCCU) by phone at 1-888-957-7224 or by email at tccu-ustcc@cbsa-asfc.gc.ca to request ECCRDs to see samples of the new statements and to obtain additional information to help you determine the statement format you prefer (XML, EDIFACT or CADEX).

You can also consult the ARL Reference Manual for information on how different transactions will appear on the new statements for both brokers and importers. Contact cbsa-asfc_carm.gcra@cbsa-asfc.gc.ca to request a copy.

9. Where can I go to have a printed copy of my statement or to see my account balance?

To obtain a paper copy of your statement or ask to see your account balance, you can visit any of the following CBSA locations:

Atlantic Region

  • 1. Bathurst, NB
  • 2. Charlottetown, PEI
  • 3. Clair, NB
  • 4. Edmundston, NB
  • 5. Fredericton, NB
  • 6. Halifax Commercial, NS*
  • 7. Moncton, NB
  • 8. Saint John, NB
  • 9. St. John's, TNL
  • 10. St. Stephen Travellers, NB
  • 11. Woodstock Travellers, NB*

Quebec Region

  • 12. Armstrong, QC
  • 13. Mirabel Commercial Air, QC
  • 14. Montreal Longroom, QC*
  • 15. PET Air Commercial, QC*
  • 16. Quebec Centre, QC
  • 17. Stanhope, QC
  • 18. Stanstead Route 55, QC*
  • 19. St-Armand Commercial, QC
  • 20. St. Bernard de Lacolle, QC*

Northern Ontario

  • 21. Cornwall Commercial, ON
  • 22. Fort Frances Travellers, ON
  • 23. Lansdowne, ON
  • 24. Ottawa Cargo Service Air, ON*
  • 25. Prescott, ON
  • 26. Sault Ste. Marie Commercial, ON
  • 27. Thunder Bay, ON
  • 28. Trenton Air, ON

Southern Ontario

  • 29. Ambassador Bridge Commercial, ON*
  • 30. Blue Water BridgeCommercial, ON*
  • 31. Fort Erie Commercial, ON*
  • 32. London Airport, ON
  • 33. Queenston Bridge Commercial, ON

Greater Toronto Region

  • 34. Barrie, ON*
  • 35. Hamilton Commercial, ON*
  • 36. Interport Sufferance Warehouse, ON*
  • 37. Lester B. Pearson International Airport (LBPIA) Commercial, ON*
  • 38. Toronto Main, ON*
  • 39. Oshawa, ON
  • 40. LBPIA Vista Cargo Terminal, ON
  • 41. Waterloo Airport, ON

Prairie Region

  • 42. Calgary Air Commercial, AB*
  • 43. Coutts Commercial, AB
  • 44. Edmonton Air Commercial, AB
  • 45. Emerson, MB
  • 46. North Portal Travellers, SK*
  • 47. Regina Commercial, SK
  • 48. Winnipeg Longroom, MB*

Pacific Region

  • 49. Pacific Highway Commercial, BC*
  • 50. Vancouver Commercial Operations West Marine, BC*
  • 51. Vancouver Air Cargo, BC*
  • 52. Victoria Longroom, BC

*Denotes an ARL Payment Processing Site

10. Will I still receive paper copies of my statements?

As part of the CBSA’s ongoing commitment to reduce the use of paper and to ensure secure distribution of information, statements will no longer be mailed, emailed or faxed. The CBSA strongly encourages clients to receive their statements through Electronic Data Interchange (EDI). However, if you are unable to receive your statement via EDI, you are able to request a printed copy in person at any ARL-enabled CBSA office.

11. Does the replacement of the K84 change the 8 p.m. EST deadline for B3s’ submissions that currently occurs with CADEX?

The replacement of K84s with Daily Notices (DNs) and Statements of Account (SOAs) will not change the 8 p.m. EST shutdown of systems.

12. Can an importer select more than one broker or service provider to receive their importer Daily Notices (DNs) and Statements of Account (SOAs)?

No, an importer can only select one broker or service provider to receive their DNs and SOAs.

13. Will type V and type H entries be shown on the Daily Notice (DN) and monthly Statement of Account (SOA)?

Type V and type H entries can be processed with an account security (ASEC) based transaction number or can be processed with a cash barcode. If these entries are processed with a cash barcode, they will be payable on release of the goods and will therefore not appear on a statement. For the Type V and H entries that are processed with an ASEC based transaction number, these will not be payable on release of the goods; these entries will appear on the DN/SOA post ARL.

14. Can I access my past Daily Notices (DNs) and monthly Statements of Account (SOAs) online?

No, monthly Statements of Account (SOAs) and Daily Notices (DNs) are sent out automatically using Electronic Data Interchange (EDI). If you would like to reference the statements in the future, you can save them electronically, or print and save a hardcopy.

15. How are the Daily Notices (DNs) and monthly Statements of Account (SOAs) different from the daily and monthly K84?

The following tables summarize the differences between the daily and monthly K84s and the DNs and monthly SOAs that are produced for importers and for brokers. For more information on the DNs and SOAs, refer to the ARL Reference Manual. To request an ARL Reference Manual, contact the CARM mailbox at cbsa-asfc_carm.gcra@cbsa-asfc.gc.ca.

Statement of Account Sections

  K84 Broker Statement of Account* Importer Statement of Account

Header

  • Legal Entity Name
  • Issued by ASEC
  • Statement Date
  • Name of Office
  • Legal Entity Name
  • Broker BN9
  • SOA Date
  • Payment Due Date
  • Legal Entity Name
  • Importer BN15
  • Summary Section:
    • SOA Date
    • Payment Due Date
    • Previous SOA Balance
    • Payment since last SOA
    • Refunds
    • Unpaid Balance Forward
    • Arrears Interest
    • Transactions
    • Other Charges (new)
    • Total Payables

Importer Summary Section

  • Not applicable
  • Transactions field: All B3 transactions (LAP and credit) during the billing cycle and previous unpaid B3s and LAPs.
  • Other field: All other transactions that have a due date on or before the SOA due date that are secured.
  • Total Payable field: Sum of the transactions field and the other charges field.
  • Not applicable

Transactions

  • Daily summary total of all (Late Accounting Penalties) LAP and B3 transactions and daily LAPs during the billing cycle
  • Daily summary total of all B3 transactions and LAPs during the billing cycle that make use of a broker's account security
  • Transactions sent during billing period due at the SOA due date
  • Daily summary total of all B3 transactions and LAPs during the billing cycle that were posted to the importer account
  • Transactions from billing period due at the SOA due date

Other Transactions

  • Not applicable (i.e. no additional transactions)

Includes the following transactions that make use of a broker's account security

  • B2-1 AR
  • B2-1 AP
  • K32 Drawback
  • K23 Miscellaneous Invoice
  • Interest

These transactions have individual due dates and will continue to appear until fully paid and cleared

  • B2-1 AR
  • B2-1 AP
  • Notice of Penalty Assessment (NPA)
  • K32 Drawback
  • K9 Ascertained Forfeiture
  • K23 Miscellaneous Invoice
  • NSF Fee
  • Interest

These transactions have individual due dates and will continue to appear until fully paid and cleared

Under Review

  • Not applicable (i.e. no additional transactions)

All appealed transactions

These transactions have individual due dates and will continue to appear until the review is complete

All appealed transactions

These transactions have individual due dates and will continue to appear until the review is complete

* The broker SOA is arranged into sections corresponding to each importer (BN15) using the broker’s account security (ASEC). If the broker incurs charges to their own brokerage account (i.e. NSF), there will also be a broker section posted to their broker account. The Importer’s "Transactions," "Other Transactions", and "Under Review" sections appear as sub-sections within each importer section.

Daily Notice Sections

  K84 Broker Daily Notice* Importer Daily Notice

Header

  • Legal Entity Name
  • Issued by ASEC
  • Statement Date
  • Name of Office
  • Legal Entity Name
  • Issued by Broker BN9
  • DN Date
  • Payments Received (amount posted on the broker account)
  • Legal Entity Name
  • Issued by Importer BN15
  • DN Date
  • Payments Received (amount posted on the importer account from broker or from importer)
  • Refund issued to the importer

Transactions

  • All LAPs (Late Accounting Penalties) associated with account security (ASEC) from the previous day

Includes the following transactions that make use of broker's ASEC from the previous day

  • B3 Assessment
  • LAP

These transactions are from the previous day and are due at the end of the month, i.e. the SOA due date

  • All B3 assessments posted to the client's account
  • Late Accounting Penalty (LAP)

These transactions are from the previous day and are due at the end of the month, i.e. the SOA due date

Other Transactions

  • Not applicable (i.e. no additional transactions)

Includes the following transactions that make use of a broker's account security

  • B2-1 AR
  • B2-1 AP
  • K32 Drawback
  • K23 Miscellaneous Invoice

These transactions are from the previous day and have individual due dates

  • B2-1 AR
  • B2-1 AP
  • K32 Drawback
  • NPA
  • K23 Miscellaneous Invoice
  • NSF Fees

These transactions are from the previous day and have individual due dates

Under Review

  • Not applicable (i.e. no additional transactions)

All appealed transactions under broker ASEC

These transactions are from the previous day and have individual due dates

All appealed transactions

These transactions are from the previous day and have individual due dates

*The broker DN is arranged into sections corresponding to each importer (BN15) using the broker’s account security (ASEC). If the broker incurs charges to their own brokerage account (e.g., an NSF fee), there will also be a brokerage section created on their broker statements. The "Transactions," "Other Transactions", and "Under Review" appear as sub-sections within each importer section.

Broker Information

16. I am a broker; will I receive my importer clients' importer Daily Notices (DNs) and monthly Statements of Account (SOAs)

An importer with account security (ASEC) that is Electronic Data Interchange (EDI) enabled – either through their own connection, a broker's connection or through a third-party service provider – and has been certified by the CBSA will receive their Daily Notices (DNs) and monthly Statements of Account (SOAs) by EDI. An importer with ASEC that does not have their own EDI connection has the option of having their importer statement sent to an EDI-enabled service provider or a broker. The CBSA must receive authorization from both the importer and the broker/service provider before it will send an importer's statements to the broker/service provider on the importer's behalf. Authorization can be provided on the form titled Electronic Data Interchange (EDI) Application for Daily Notice (DN) and Statement of Account (SOA), available from the CBSA's Technical Commercial Client Unit at tccu-ustcc@cbsa-asfc.gc.ca.

DNs and SOAs are not generated for importers who do not import using an ASEC. Other documentation, such as Detailed Adjustment Statement (DAS) and Administrative Monetary Penalty System (AMPS) notices, will continue to be sent out by mail as they are today.

Brokers should note that their broker DN and SOA include all transactions that are made using the broker's ASEC(s). These transactions will be organized into sections on the broker DN and SOA; each sub-section corresponds to an importer account that transacted using any of the broker's ASECs. Transactions made by the importer using either the importer's own ASEC or another broker's ASEC will not be included on the broker DN and SOA. Brokers will receive their broker statements via EDI if they are EDI enabled and certified by the CBSA. The certification process can be initiated by completing the form titled Electronic Data Interchange (EDI) Application for Daily Notice (DN) and Statement of Account (SOA), available from the CBSA's Technical Commercial Client Unit at tccu-ustcc@cbsa-asfc.gc.ca.

17. If I am a broker who also has import accounts (BN15s), how many statements will I receive? Will my imports under my BN15 accounts appear on my broker statements?

The importer Daily Notice (DN) and monthly Statement of Account (SOA) are issued by BN15, while the broker DN and SOA are issued by BN9.

When a broker imports using their ASEC, the transaction will appear on their broker DNs and SOAs. These broker statements have a separate section for each client BN15. If the broker used any of their broker ASECs to transact under their own BN15, these imports will appear under a "client" section headed by the broker's own BN15 number. In this scenario, the broker will also receive a separate importer DN and monthly SOA for their own import accounts (BN15s). However, if a broker imports using an ASEC that is not their own, the transaction will not appear on their broker statements; it will only appear on their importer statements.

18. Since the broker Daily Notice (DN) and monthly Statement of Account (SOA) is organized by importer accounts, would a broker ever see items on their DN and SOA that are not associated with an importer?

Fees such as non-sufficient funds (NSF) charges that are incurred by a broker directly against their broker account will be posted against the broker's BN9, and not against a BN15. As a result, these charges won't appear in any of the BN15 sections on the broker DN or SOA. Instead, a brokerage section will appear at the top of the statement, and will be identified with the broker's legal entity name. This section only appears on a broker's statement when their account contains items associated directly with their BN9.

19. I am a broker. Will I still be able to make payments on behalf of my clients (importers)?

Yes, a broker will be able to make payments on behalf of their clients.

If the amounts being paid are included on the broker Statement of Account (SOA) – i.e. they are associated with the broker account security (ASEC) – the broker can pay them through payment of the monthly statement, either via Electronic Data Interchange (EDI) or in person at a CBSA office. These payments will be applied against transactions on the importer's account that are associated with the broker, using the CBSA's clearing rules.

Brokers can also make a payment against an importer's account that isn’t associated with their broker ASEC if they visit an ARL supported site in person, and request that the payment be made as an importer payment. In this scenario, the broker will be acting as the importer and the payment will not be included on the broker SOA or DN nor will the payment be associated with any broker accounts.

If a broker wishes to make a payment against a specific transaction on an importer's account, the broker will need to make a payment for that item in person at a CBSA office.

Importer Information

20. How will the new statements be distributed to importers who don’t have their own electronic data interchange (EDI) connections

If you have an ASEC, the CBSA will generate importer statements for you, and will make them available by EDI. If you do not have your own EDI connection, you can have your statements sent either to a broker or to a third party EDI service provider. To do this, you will need to sign an application form giving the CBSA permission to send your statements to your broker or service provider. And, the broker or service provider will also need to sign an application from indicating that they are willing to accept your statements on your behalf. The correct name of this application form is the Electronic Data Interchange (EDI) Application for Daily Notice (DN) and Statement of Authorization (SOA). You must complete this application process even if you already have an agreement in place for a broker to receive your K84s because the information on the new statements is different from the information on the K84s.

You are also encouraged to become familiar with the new Daily Notices (DNs) and Statements of Account (SOA). The ARL Reference Manual provides information on the format of these statements, as well as providing many examples of how different transaction types would be displayed. To request an ARL Reference Manual, contact the CARM mailbox at cbsa-asfc_carm.gcra@cbsa-asfc.gc.ca.

21. I am an importer with account security (ASEC), and I pick up my statements and make payments at my local CBSA office. Do I need to do anything differently

Not every CBSA office will be equipped with ARL; as paper copies of statements will not be printed in advance, you will be able required to pick up the paper statements at an ARL supported office in person.

You will be able to make payments at any CBSA office, regardless of whether it is equipped with ARL. ARL will also introduce new electronic payment options, including online banking and Electronic Data Interchange (EDI) Direct (referred to as the CBSA EDI Payment Service or EDI 820).

In addition, you will need to understand the differences between the current K84s and the new DNs and SOAs. The ARL Reference Manual is intended to be used by current K84 recipients, and explains:

  • The basic business concepts and principles associated with ARL;
  • The format of the new statements, including the difference between broker and importer statements;
  • How the new statements and statement information is generated.

To request an ARL Reference Manual, contact the CARM mailbox at cbsa-asfc_carm.gcra@cbsa-asfc.gc.ca.

22. I’m an importer; my broker makes payments on my behalf, but I pay for my own Goods and Services tax (GST) under the GST Direct Payment Option. If my cheque is returned for non-sufficient funds (NSF), who incurs the NSF fee, me or my broker? Where will this fee show on my statement?

Under the GST Direct Payment Option, the importer is liable to ensure all payments have sufficient funds. If the cheque is returned, the importer will be charged the NSF fee. This fee will show under the “Other Transactions” section of the DN and the SOA.

23. I am a broker that deals with three different importers. Will my statement display all of my importer’s transactions?

If an importer uses a broker’s account security (ASEC) to transact with the CBSA, the transactions made under that ASEC will be included on the broker Daily Notice (DN) and Statement of Account (SOA). The DN and SOA will be organized into sub-sections corresponding to each importer that transacted using any of the broker’s ASECs during that billing cycle.

24. I am an importer that deals with two different brokers. Will my new statement show all of my transactions, no matter which broker I used? Will my broker be able to see that I did business with another broker?

Yes, your importer statement will show all of your transactions. Importer Daily Notices (DNs) and Statement of Accounts (SOAs) are issued at the BN15 level, and will include all activity associated with that BN15 regardless of which broker handled the transaction.

Electronic transmission of the DN/SOA requires Electronic Data Interchange (EDI) access. Importers that are not EDI-enabled have the option of authorizing an EDI-enabled broker or service provider to receive their importer DNs/SOAs on their behalf. The importer can only authorize one broker or service provider to receive their statements. Since the importer statement displays all transactions made by an importer, the broker or third party service provider will be able to see all of the brokers that the importer did business with. For this reason, some importers who use multiple brokers may prefer to have their statements sent to a third party service provider.

A list of EDI Service Providers who have previously certified with CBSA for electronic data receipt is available on the CBSA Web site; please note that this list is not exhaustive.

25. I want to change my business name. If my broker makes a payment for my imports using my old name, what will happen?

ARL identifies an account using the business number (BN). Changing the legal name of a company would not be of consequence for either the broker or the importer.

Interest

26. How will I see interest charges on my new statements?

The interest charges will appear in the Other Transactions section of the importer’s or broker’s SOA. The document type for each interest row will be “IN”, and each interest document will have a unique transaction number. The document number field will also display the document number of the document that interest is being calculated against. Interest charges levied against unpaid interest documents will be included as separate interest documents.

The total interest incurred during a billing period will also be included in the Interest Arrears field on the importer SOA.

The electronic transmission of the broker SOA will also include anInterest Arrears field that totals all unpaid interest for transactions associated with any of the broker’s ASECs. However, the PDF version of the broker SOA pictured in CBSA communications and provided at ARL-enabled offices does not include anInterest Arrearsfield; the PDF statement includes interest payable in the Other Charges (Due) field, which is a sum of items in the Other Transactions section.

27. Who is responsible for paying interest?

Although importers may use an agent to transact business with the CBSA, the importer is ultimately responsible for accounting documentation, payment of duties and taxes, and subsequent corrections such as re-determination of classification, origin and valuation. The importer remains liable for all duties owing until either the importer or their agent (typically a broker) pays them.

Payments

28. Will I be able to make payments at any CBSA office when ARL is implemented?

Yes. You will be able to make payments at any CBSA office, including the CBSA office you visit today.

29. Will payment dates change after ARL is implemented?

No, ARL will not result in any changes to payment dates.

30. How can I make payments after the implementation of ARL?

Fees owed to other government departments, such as Health Canada fees, may be paid at the CBSA counter. Other payments can be made in a variety of ways, depending on the type of client submitting the payment:

Existing Payment Options:

Pay at CBSA office
Client Cash Debit Card Credit Card1 Cheque Bank Remittance Voucher2
Importers without account security Pay at CBSA office Pay at CBSA office Pay at CBSA office Pay at CBSA office Do not pay at CBSA office
Importers with account security Pay at CBSA office Pay at CBSA office Do not pay at CBSA office Pay at CBSA office Do not pay at CBSA office
Brokers with account security Pay at CBSA office Pay at CBSA office Do not pay at CBSA office Pay at CBSA office Do not pay at CBSA office
CSA importer3 Do not pay at CBSA office Do not pay at CBSA office Do not pay at CBSA office Do not pay at CBSA office Pay at CBSA office
Warehouse / Carrier Pay at CBSA office Pay at CBSA office Pay at CBSA office Pay at CBSA office Do not pay at CBSA office

1 Visa, MasterCard or American Express (AMEX) credit cards (or their associated international credit card for commercial goods for amounts up to $500.00.
2 Canadian Payment Association (CPA) rules only permit cheques to a maximum of $25,000,000. All payments in excess of $25,000,000 are to be made via a bank remittance voucher at your financial institution. The CBSA payment office will provide a copy of the RC165 (pre-stamped with the office’s G11 work location) to clients needing to make a payment in excess of $25,000,000.
3 Custom Self-Assessment (CSA) importers can only pay at a CBSA office in exceptional circumstances (i.e. payment of collection notice, E29B).

New Payment Options available in mid-February 2016:

In addition to the existing payment options listed above, importers and brokers will have new payment options as a result of ARL:

Client Online banking1 CBSA Electronic Data Interchange
(EDI Direct / EDI 820)2
Importers without account security Pay at CBSA office Pay at CBSA office
Importers with account security Pay at CBSA office Pay at CBSA office
Brokers with account security Do not pay at CBSA office Pay at CBSA office
CSA importer Do not pay at CBSA office Pay at CBSA office

1 Importers can pay using online banking if they have a BN15 and the amount is within their financial institution’s transaction limit.
2 EDI Direct (EDI 820) requires users to have access to Electronic Data Interchange (EDI).

For more information about payment options with the CBSA, please consult Memorandum D17-1-5

31. Will I still be able to pay for one item (instead of my payment being applied against my account balance)?

Yes, if you are making a payment on an importer account (i.e., against a BN15) and you are making the payment in person at a CBSA office only.

32. If I make a payment on account, how will my payment be applied against my transactions?

Generally speaking, payments will be applied against an account in the following order:

  • 1. Dishonored payment fees (NSFs) of $25 and other charges;
  • 2. Administrative K23 charges;
  • 3. Penalties (K9, LAP and NPA);
  • 4. Interest charges for overdue accounts; and
  • 5. B3 transactions due during the month.

Note that:

  • Broker payments will only be allocated to importer transactions that were associated with the broker's ASEC;
  • Importer payments are first applied against charges with no broker involvement; and
  • The due date and document creation date of the above items is also factored in to the allocation rules; transactions that are not due are ignored for allocation purposes.

However, there are other factors that can impact the allocation of payments. For a more complete answer, consult the various scenarios found in the ARL Reference Manual. Please contact cbsa-asfc_carm.gcra@cbsa-asfc.gc.ca to request this manual.

33. Will I be able to make payments electronically?

As of April 2015, CSA clients that are Electronic Data Interchange (EDI) enabled and that have a bank account at a participating Canadian financial institution can use the CBSA EDI Payment service.
Starting on February 15 2016, the following two electronic payment methods will be available:

  • 1. EDI Direct, referred to as the CBSA EDI Payment Service or EDI 820
  • 2. Online/telephone banking for importers with a BN15. Note that banks/financial institutions typically set value limits for this method

EDI-enabled clients must test their systems with their financial institutions in order to pay via EDI. For more information EDI payments or EDI testing, email cbsa-asfc_carm.gcra@cbsa-asfc.gc.ca and indicate "EDI Payment Question" in the subject line.

Making payments to the CBSA by online/telephone will require the same steps as paying any other bill by this method. Clients will be able to add the CBSA to their list of payees beginning in mid-February; their account number will be their existing BN15 number.

34. Is there a fee for electronic payments?

Although the CBSA does not charge a fee for using the CBSA’s Electronic Data Interchange (EDI) Payment service or for online/telephone banking, some financial institutions or service providers may charge a service fee. Contact your financial institutions or service providers to ask about fees.

35. Can non-resident clients use the CBSA’s Electronic Data Interchange (EDI) Payment service?

Non-resident clients can use this service if they conduct business with a participating Canadian financial institution. Contact your financial institution directly to discuss this service.

36. If I am an importer using an Electronic Data Interchange (EDI)-enabled service provider (e.g. broker), can my service provider use the CBSA EDI Payment service to remit a payment on my behalf?

Yes. The service provider can send an importer's payment to the CBSA using the CBSA EDI Payment Service. Please email the CBSA Assessment and Revenue Management (CARM) team (CBSA-ASFC_CARM.GCRA@cbsa-asfc.gc.ca) for more information and indicate "EDI Payment Question – Service Provider" in the subject line.

37. Will I be able to make an advance payment using the CBSA Electronic Data Interchange (EDI) Payment service?

Yes. The payment date will be provided to the CBSA by the financial institution, with payments made on weekends and/or statutory holidays recognized as having been made on the following business day.

38. What will the CBSA accept as proof of an Electronic Data Interchange (EDI) Payment?

Clients paying electronically will receive an EDI 824 and/or EDI 997 message from their bank or service provider to confirm that the payment was delivered; this message will serve as proof of payment.

39. What will the cut-off time be for Electronic Data Interchange Payments to be considered received on time?

Each financial institution has its own cut-off times to ensure that a payment is processed the same day. It is the client’s responsibility to confirm the payment cut-off time with their financial institution when paying the CBSA electronically to ensure that their payment is received on time.

40. What date does ARL use when entering payment data?

Payments will be entered into ARL with an effective date that is equal to the date that the payment was received by the CBSA, either electronically or at the counter. Since the payment may be entered into ARL a few days after payment is received, this may involve backdating the effective date to a date prior to the transaction date. ARL is programmed to calculate interest and to allocate payments using the effective date, not the data entry date. For example, a payment that was received at the counter on July 15 but that was not keyed into ARL until July 17 would have a data entry date of July 17, but an effective date of July 15. Financial calculations such as interest would be made using the date of July 15.

ARL calculates the age of transactions based on the effective date of the transaction. Where two transactions occurred on the same date, the time stamp will be used to determine which transaction occurred first.

Certification and Testing

41. What are Electronic Commercial Client Requirements Documents (ECCRDs)?

Electronic Commerce Client Requirements Documents (ECCRDs) provide comprehensive information about business and system requirements for various electronic transactions for import and export programs. ECCRDs have been issued to define the structure and content of the Daily Notices (DNs) and Monthly Statements of Account (SOAs) generated by ARL and transmitted electronically to EDI-enabled commercial clients that have been certified by the CBSA.

Three ECCRDs related to ARL Statements are available in three different formats: XML, EDIFACT or CADEX. An ECCRD for EDI Payments is also available. If you would like to request an ECCRD, you can contact the Technical Commercial Client Unit (TCCU) by phone at 1-888-957-7224 or by email at tccu-ustcc@cbsa-asfc.gc.ca.

42. What is the Accounts Receivable Ledger (ARL) Reference Manual?

The Accounts Receivable Ledger (ARL) Reference Manual contains ARL's basic concepts and demonstrates the business processes that will be in place after ARL has been implemented. It is intended to be used by current recipients of K84 daily and monthly statements to support the transition from K84s to the new enhanced Daily Notices (DNs) and Statements of Account (SOAs).

The Reference Manual explains the new format of the DNs and SOAs, and how the content is generated. It also describes the differences between broker and importer statements, and how transactions appear on the statements.

The ARL Reference Manual also includes numerous scenarios, developed in response to client questions, which demonstrate how a variety of processes will affect client accounts and statements.

The ARL Reference Manual is not intended to provide technical specifications of the DNs and SOAs, which are available in XML, CADEX and EDIFACT formats. If you are seeking information about the data structure and transmission specifications for DNs and SOAs, consult the Electronic Commerce Client Requirements Document (ECCRD) for the desired format. ECCRDs are available from the Technical Commercial Client Unit (TCCU) at tccu-ustcc@cbsa-asfc.gc.ca.

Please email cbsa-asfc_carm.gcra@cbsa-asfc.gc.ca to request a copy of the ARL Reference Manual.

43. What does my business have to do to get ready for ARL?

ARL will impact importers and brokers with account security for Release Prior to Payment privilege. These clients will need to understand the difference between the current K84s and the new Daily Notices (DNs) and Statements of Accounts (SOAs), and prepare their systems to accept the new DNs and SOAs based on the Electronic Commerce Client Requirements Documents (ECCRDs). The CBSA testing environment will be open for testing/certification beginning in September 2015. Clients are required to be certified with the CBSA to ensure their systems are ready to accept the new DNs and SOAs when they become available on January 25, 2016.

Clients need to take the following steps to get ready:

  • 1. Make the necessary system and process changes
    • Use the sample statements and information provided in the Electronic Commerce Client Requirements Documents (ECCRDs) to configure your system to accept the new statements;
    • Adjust accounting/statement reconciliation process steps to take advantage of the new statement information; and
    • Assess if changes from ARL will impact any other internal or external groups and take steps to address them.
  • 2. Register for testing/certification to become certified to use the ARL, to authorize a broker or third-party to receive your importer DNs and SOAs on your behalf, or to receive an importer’s DN and SOA on their behalf:
    • If you will be using your own EDI connection, :
      • 1. Determine the preferred format to receive statements (available in CADEX, EDIFACT or XML);
      • 2. Complete the form titled Electronic Data Interchange (EDI) Application for Daily Notice (DN) and Statement of Account (SOA), and return to the Technical Commercial Client Unit (TCCU); and
      • 3. Once reviewed and approved, TCCU will distribute the testing package.
    • If you want to authorize a broker or third-party service provider to receive your statements on your behalf:
      • 1. Complete the form titled Electronic Data Interchange (EDI) Application for Daily Notice (DN) and Statement of Account (SOA), indicating the broker or third-party service provider you would like to receive your statements on your behalf, and return to the Technical Commercial Client Unit (TCCU). Authorization is required from both the broker or third party service provider and the importer.
    • If you are a broker or third-party service provider and will be receiving importer statements for importers:
      • 1. Complete the form titled Electronic Data Interchange (EDI) Application for Daily Notice (DN) and Statement of Account (SOA), indicating the importers you will be receiving statements on behalf of (statements are only generated for importers with account security (ASEC)) and return to the Technical Commercial Client Unit (TCCU). Authorization is required from both the broker or third party service provider and the importer.
  • 3. September to January: Complete testing/certification
    • If you will be using your own EDI connection, access the testing environment and certify your system.
    • If you are using a broker or third-party service provider’s EDI connection, keep in contact with your broker/third-party service provider to determine when they expect their certification to occur; you will be certified by proxy.

To receive the form titled Electronic Data Interchange (EDI) Application for Daily Notice (DN) and Statement of Account (SOA), or to receive additional information about this process, please contact the CBSA's Technical Commercial Client Unit (TCCU) by phone at 1-888-957-7224, or by email at tccu-ustcc@cbsa-asfc.gc.ca.

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