Commercial Payments and Accounts
Daily Notice and Statement of Account

In this section

Resources

Presentations

Daily Notices (DN) and Statements of Account (SOA) combine multiple transaction types into one statement, enabling account-level management and reconciliation, and helps to manage payment due dates. These statements contain information about payments made, interest owing, credits on account and disbursements issued. DNs are produced and delivered daily, unless there has been no activity for that period. SOAs are produced on the 25th day of each month. It is the responsibility of the client to monitor these statements and ensure no errors have been made on the account.

The Importer DN and monthly SOA are issued by the business number (BN15), while the Broker DN and SOA are issued by the BN9. More information on business numbers is available by visiting Canada.ca.

Both DNs and SOAs are sent via electronic data interchange (EDI) in XML, EDIFACT or CADEX formats to EDI-enabled commercial clients.  Importers do not require account security to obtain statements, the CBSA does not charge a fee for this service, and receiving such statements does not change the importer’s existing arrangements between the CBSA or their customs broker or service provider.

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 an importer does not have direct access to EDI, they have the option of receiving their statements through a broker or ARL third-party service provider connection. Importers who choose to receive their statements through a customs broker or third-party service provider can authorize only one broker or service provider to receive their statements. Any fees charged is an agreement between the client and their provider. Importers who choose to direct their DNs and SOAs to a customs broker or service provider allows the third party to see all transactions conducted by that importer; whereas a broker’s DN and SOA shows only the transactions for which that broker transmitted or filed.

Importers without account security (ASEC) who wish to receive DNs and SOAs must request and complete an application form by:

Contact the CBSA's TCCU by phone at 1-888-957-7224 or by email to request ECCRDs, to see samples of the statements, and to obtain additional information.

Importer Statements

Importer Daily Notices (DNs) and Statement of Accounts (SOAs) are issued at the business number (BN15) level and include all transactions associated with that BN15, regardless of which broker handled the transactions.

Since the importer statement includes all importer transactions, the broker or service provider will see all custom brokers the importer deals with.

To allow visibility into account status for importers who do not directly receive a monthly statements of account (SOA) through electronic data interchange (EDI), the CBSA will provide an Importer Balance Overview Report. This report details the accounting activity, including open and cleared receivables from January 2016 to the date of request. For more information on how to request the Importer Balance Overview Report please refer to ARL Bulletin 31.

Customs Broker Statements

Broker Daily Notices (DN) and Statement of Accounts (SOA) are issued at the business number (BN9) level.

When a customs broker imports using their account security (ASEC), the transaction will appear on their broker DN and SOA. These broker statements have a separate section for each client business number (BN15). If the broker used any of their broker ASECs to import under their own BN15, these transactions will appear under an "Importer Summary" headed by the broker's own BN15 number. The broker will also receive a separate importer DN and monthly SOA for their own import accounts (BN15s).

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.

If an importer uses a broker's ASEC, then the transactions secured under that ASEC will be included on the broker DN and SOA. The DN and SOA are organized into sections corresponding to each importer that imported goods using any of the broker's ASECs during that billing cycle. The broker total payable may be different from the importer DN/SOA total payable as the broker may not have transacted all of the importer’s business with the CBSA for that month.

Understanding the Status field

The ‘Status’ field in the Other Transactions section of an SOA uses codes to identify the current state of a particular document.  Each code has a specified meaning, as outlined in the most recent ECCRD.

Understanding the Status field
ID Name Description
A Available Credit is available for offset and will reduce total payable.
D Disbursed The refund has been sent to PWGSC.
I Transferred In Importer/Consultant credit is reassigned with Broker ASEC (Broker SOA only).
L Late The payment is overdue and interest charges are applicable.
N Unused Credit document from previous SOA with status ‘available’ but was not fully used for offset so is carried forward to this SOA as part of ‘Previous SOA Total Payable’.
O Offset Credit document has been offset against CBSA invoices.
P Paid The document has been paid.
S Secured The security has been provided for this charge.
T Transferred Out Importer/Consultant credit reassigned to a Broker ASEC (Importer/Consultant SOA only).
U Due Invoice is due on the specified due date.
Date modified: