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 electronic statement via electronic data interchange (EDI), and enables payments through online banking or through electronic data interchange payment file known as EDI820. Contact your financial institution to discuss your preferred option.

What's New

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.

Daily Notice and Statement of Account Format Changes
New formats for the Daily Notice (DN) and Statement of Account (SOA) have been implemented to provide for more detail and transactional visibility for current accounting periods.  Both formats will be available until October 2018*, after which time the old version will become obsolete.

For additional information, refer to TCCU Bulletin TCC18-002 ‘Electronic Commerce Client Requirements Document (ECCRD) – complete package’, and ARL Bulletin 41.

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