Commercial Payments and Accounts

The Accounts Receivable Ledger (ARL) is the official system of record for commercial accounting and payment at the Canada Border Services Agency (CBSA). It is the first phase of the CBSA Assessment and Revenue Management (CARM) project to modernize commercial payments.

ARL simplifies the assessment and collection of revenue by managing and reconciling all transactions of an importer or broker under a single account. It provides a single e-statement via electronic data interchange (EDI), and enables payments through online banking or via EDI. Contact your financial institution to discuss your preferred option.

What's New

Payment cut off times are 16:00 Eastern Time on the payment due date. For more information, consult the Payments page.

Payments of more than $50,000 must be submitted electronically. For more information, consult the Payments page.

Payments in cash and travelers’ cheques will no longer be accepted for clients who make monthly payments. For more information, consult the Payments page.

New payment policies for statements of account.
For more information, consult Customs Notice 17-33 and Memorandum D17-5-1 and Statement of Account Payments (under Frequently Asked Questions).

Refer to ARL Bulletins for the latest updates

Reminder - All importers are now able to obtain daily notices (DN) and statements of account (SOA). 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. For more information, consult the Daily Notice and Statement of Account page.

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