CBSA Assessment and Revenue Management (CARM)

Changes to payment systems


For more information on CARM, please contact

To better serve you

As the first phase of the CBSA Assessment and Revenue Management (CARM) project, the Accounts Receivable Ledger (ARL) will improve, simplify and streamline the assessment and collection of revenue from the commercial trade community. ARL was successfully implemented on January 25, 2016, and is now the official system of record for Commercial Accounting and Payment at the CBSA.

With ARL, you will notice

  • New Daily Notices (DN) and Statements of Account (SOA) that combine multiple transaction types into one statement, enabling account-level management and reconciliation, and helping to manage payment due dates. For example, these statements contain information about payments made, interest owing, and refunds issued, as opposed to K84s which only provided information about B3 transactions.
  • Trade Chain Partners (importers and brokers) can receive statements electronically via Electronic Data Interchange (EDI) in CADEX, EDIFACT or XML formats. DNs will continue to be produced daily (unless there has been no activity for the day). SOAs will be produced on the 25th day of the month. Payments are due on the last day of the month, unless otherwise specified on a DN/SOA.
  • If an importer does not have access to EDI, they have the option of receiving their statements through a broker’s/third-party service provider’s EDI connection.
  • Importers with a BN15 can make payments via online banking, while brokers can make electronic payments via EDI. Contact your Financial Institution to discuss these options.

Available Support

  • For technical issues related to receiving electronic statements, contact the CBSA Technical Commercial Client Unit (TCCU) by phone at 1-888-957-7224 or by email at
  • For general ARL inquiries (e.g. process and procedures), contact the BIS line at 1-800-461-9999 or TTY 1-866-335-3237. For client-specific ARL questions (e.g. daily notice, statement of account) contact the CARM mailbox at
  • For questions about your account balance or to request a printed DN or SOA, visit any ARL-supported office.
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