In this section
The Canada Border Services Agency (CBSA) assesses and collects payments on imported commercial goods. The accounting and payment system we use to do so is called CBSA Assessment Revenue Management, or CARM (formerly known as the ARL, or Accounts Receivable Ledger).
With Release 1, effective , CARM simplified how we assess and collect payments. It offers:
- a single account for all importer or broker transactions
- electronic statements via electronic data interchange (EDI)
- the ability to make electronic payments
During the transition between Release 1 and Release 2 (), the ARL support team is joining CARM client support. You will get all of the same services by using the Client support contact form.
Refer to the CARM Client Portal for more information about Release 1 services for importers, customs brokers and trade consultants.
Standard account processing timelines
CARM Finance monthly activities are from the 25th of the previous month (start of the statement period) to the 24th of the current month (end of the statement period).
CBSA receives payments
From 25th to 31st
CBSA receives the payments for amounts due on the SOA.
Last day of the month
Payments are due generally within 5 business days of the 25th of the month, with exceptions.
From 25th to 14th
When a payment is posted to the account in CARM.
From 25th to 14th
The payments are applied to specific transactions. For example, a $550 cheque is applied to the following debt transactions – $200, $150 and $200.
Clearing, reconciliation and offsetting
From 15th to 24th
Transactions due and paid on or before the past period due date are cleared or offset. Newest debt is the first to be offset.
Disbursement and collection identification
From 16th to 24th
Identify credits to be disbursed as well as debts (amounts owed). Debts left unpaid get sent to collections. Credits are not disbursed in the period that they are approved and posted. They are considered for disbursement in the following period.
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