Commercial Payments and Accounts

The Canada Border Services Agency (CBSA) encourages all clients to make payments electronically, however it is required that monthly account balances of more than $50,000 be made in this way.

Payments of less than $50,000 can be made in a variety of ways, depending on whether you are importing as a Cash Client, if you hold Account Security (ASEC) with CBSA, or a participant of the GST Direct Payment Option or the Importer Direct Security Option. All payments are to be made in Canadian currency.

Cash Clients may make payments in person at a CBSA office. Clients are encouraged to pay using debit or credit card and in Canadian currency.

Customs brokers and importers who make monthly account payments, i.e. those securing goods either directly or under the Importer Direct Security Option with a customs broker, or those under the Goods and Services Tax Direct Payment Option with a customs broker, are required to remit interim and monthly payments centrally or electronically. Importers' Cash B3 payments, B2 adjustment payments and non-commercial payments will continue to be accepted at all Ports of Entry (POEs) with no change to the current process. K23, K9 and Administrative Monetary Penalties payment processes remain unchanged.

Payments are due on the last business day of the month by 16:00 Eastern time. If full payment has not been received by the deadline, a late payment penalty and interest may be applied to the outstanding balance. 

Exceptions for 2018
Month Due date Deferred to date
February 2018-02-28 2018-03-02
March 2018-03-30 2018-04-03
June 2018-06-29 2018-07-03
September 2018-09-28 2018-10-01

Any other exceptions to payment due dates will be communicated via Technical Commercial Client Unit (TCCU) bulletins and posted online in January each year.  To register to receive TCCU bulletins contact the TCCU by phone at 1-888-957-7224 or by the TCCU mailbox. For information on acceptable methods of payment, see Memorandum D17-5-1.

Monthly Account Payment Options

Commercial payments are made to the CBSA through the National Payment Processing Centre located in Ottawa.  Centralization of payments improves the accuracy and reconciliation of client accounts. The Agency is encouraging customs brokers and importers to remit their payments electronically, either by online banking or electronic data interchange (EDI).  Electronic payment will reduce complex manual adjustment activities, and ensure that your payments to the CBSA are received on time and error free.

All customs brokers and importers who make monthly account payments, i.e. those under the GST Direct Payment Option, or those securing their own goods under the Importer Direct Security Option are required to make interim and monthly payments by either sending a physical payment package to the National Payment Processing Centre, via online banking or through EDI. Outside of the following exceptions, payments will no longer be accepted at POEs:

Sending Payment Packages to the National Payment Processing Centre

Payments packages are to be sent to the following address:

Canada Border Services Agency (CBSA)
Attention:  Accounts Receivable Management Unit
333 North River Road, Place Vanier, Tower A
Ground Floor, Room 1018
Ottawa, Ontario K1A 0L8
Telephone: 343-291-5265 (For courier reference)

End-of month envelopes/packages are to contain:  

Delivery timing


Monthly account balances of more than $50,000 must be paid either through online banking or through Electronic Data Interchange (EDI) connection.

The CBSA is encouraging all clients to make payments electronically. Electronic payment provides a convenient, automated solution to ensure that payments to the CBSA are received on time and error free.

Note: The CBSA does not charge a service fee for either of these options; however, some financial institutions or service providers may. Contact your financial institutions or service providers to ask about fees.

Option 1 - Online Banking

Importers making their own monthly payments are able to do so online or by phone through participating financial institutions (FIs). This includes importers making payments for GST under the GST Direct Payment Option or importers who have their own account security and pay their own duties and taxes. Importer online payments are intended for the importer total payable amount, which is displayed on the importer month-end statement of account.  Importers who engage the services of a customs broker should discuss electronic payment options and their amount payable with their broker.

Importers are to visit their FI's web bill payment portal and select one of the following payee names: 

  • CBSA Duties Taxes Fees, or
  • CBSA Duties, Taxes and Fees, or
  • Canada Border Services Agency, or
  • Agence des Services Frontaliers du Canada, or
  • CBSA Customers/ASFC Douanes, or
  • ASFC droits taxes frais.
  • CBSA Importer / Importateur de L’ASFC

Each financial institution has its own standard to name a payee.  Importers are to use their business number (BN15, e.g. 123456789RM0001) as the account number (not the Canada Revenue Agency RT account number).  To access the phone option, importers are to contact their FI for initial set-up.

  • Clients paying using online banking will receive a confirmation number from their financial institution.
  • Online banking is currently offered by:
    • Scotiabank
    • TD
    • Banque Nationale
    • RBC
    • CIBC
    • BMO (which includes BMO, Citibank, Bank of America and Tangerine)
    • HSBC
  • The CBSA is currently in discussions with other FIs regarding EDI and online banking.

Option 2 - Electronic Data Interchange (EDI)

Clients electronically send an Electronic Data Interchange (EDI) message to their participating financial institution, who in turn withdraws the payment amount in the transmitted EDI message from the client bank account and deposits it in the CBSA EPAY account.  The payment message is forwarded to the CBSA.  The CBSA system posts the payment to the accounts specified.

Clients should contact their financial institution (FI) client relationship manager to inquire about setting up and testing the CBSA EDI payment capability.

Electronic payment to the CBSA is currently available with:

  • Scotiabank
  • Canadian Imperial Bank of Commerce (CIBC) - online banking only
  • Toronto-Dominion Canada Trust Bank (TD)
  • Bank of Montreal (BMO)
  • Royal Bank of Canada (RBC)
  • Citibank
  • Tangerine
  • Bank of America
  • The National Bank
  • HSBC- online banking for importers only

The CBSA is currently in discussions with other FIs regarding EDI and online banking.

To participate, the client must have a valid Business Number and have tested their data transmission with the participating FI.

The EDI Payment Process:

  • The process works through the sending of an EDI 820 remittance advice message. This message is originated by the client and transmitted to their partner FI.
  • The FI withdraws the payment amount in the transmitted EDI 820 from the customs broker bank account and deposits it in the CBSA EPAY account at that particular FI (this is considered the date and time of payment).
  • The FI then sends the EDI 820 remittance advice to the CBSA who confirms receipt.
  • The CBSA system posts the payment in the remittance advice to the accounts specified (CBSA payment allocation rules apply).
  • Clients paying using EDI will receive an EDI 824 and/or EDI 997 message from their FI or service provider to confirm that the payment was delivered; this message serves as proof of payment.

Payment cut-off times are determined by each FI. Clients using the EDI payment method are responsible for knowing and adhering to their FI's EDI cut-off time in order to avoid late payment. If you have concerns about the cut-off times for your FI contact the CARM mailbox.

CBSA Payee Name on Internet Bank Sites

The following are the confirmed names that appear on internet banking sites:

  • BMO – Bank of Montreal – The name appears as Canada Border Services Agency on the BMO website. Since Telus has developed this for BMO, Citibank, Bank of America and Tangerine, they are all using the same payee database and the same payee name.
  • Royal Bank of Canada – The name appears as CBSA Duties, Taxes and Fees on the RBC website.
  • TD Canada Trust – The name appears as CBSA Duties Taxes Fees or ASFC droits taxes frais on the TD website.
  • Scotiabank – The name appears as CBSA Duties Taxes Fees on the Scotiabank website.
  • National Bank – The name appears as Canada Border Services Agency or Agence des services frontaliers du Canada on the National Bank website.
  • CIBC – The name appears as CBSA Customers or ASFC Douanes on the CIBC website.
  • HSBC – The name appears as CBSA Importer / Importateur de L’ASFC on the HSBC website.

Importer Payments

To avoid delays in posting payments to your accounts, you must do the following:

REMEMBER: Importer accounts must have the RM identifier in the account number.

Application of Payment

Payments made on your account will be applied to outstanding debit in the following manner:

  1. Dishonored payment fees (NSFs) of $25 and other charges;
  2. Administrative K23 charges;
  3. Penalties (K9, LAP and NPA);
  4. Interest charges for overdue accounts; and
  5. All other transactions due during the month.


Account Reconciliation and Payment Allocation

If a payment is made that does not coincide with the amount owing on a customs brokers statement of account (SOA), a Reconciliation Exception Sheet (RES) must be completed.  A RES is used to explain the difference between the amount that is due on an SOA and the amount that is paid.  It is typically used when a customs broker is short-remitting or overpaying an SOA for a transaction that is corrected post-SOA.  A RES is not required when a customs broker pays their SOA amount in full with a single cheque (or single cheque plus interim payments).

In the case of an overpayment, if a RES is not received or does not equal the difference between the total of the amounts owing per the SOA and the payments offered, the payment will be allocated to the amounts owing for each importer according to the distribution on the customs broker's SOA, and will credit the remaining amount to the customs broker's business number (BN9).

In the case of an underpayment if a RES is not received, the interim payments will be credited to the customs broker's BN9 and all importer accounts will remain in unpaid status until instructions are received.

A payment allocation sheet (PAS) must be submitted when using a single cheque to make payments across different importer accounts, without reference to the customs broker's account balance owing.  A PAS is typically used when providing payment for a specific item prior to appeal, and/or when a customs broker is submitting a payment on behalf of an importer who imports under the GST Direct Payment Option or the Importer Direct Security Option. 

Correction of Payment Information

Clients can submit requests for corrections to payment information, interest or penalties by submitting a request to the CARM mailbox with the following information:

Use the following format in the subject line: ACCOUNT CORRECTION\[ACCOUNT #]\[MONTH Statement of Account] or [DATE Daily Notice].  ACCOUNT represents either the customs broker's ASEC or the importer's RM account.

In the body of the email, include details of the request, justifying why the adjustment is required and proof of payment.

The request will be reviewed and, if accepted, the required adjustment will be processed.

If a correction is not processed before the issuance of the SOA, clients must pay the full balance owing on the SOA by the payment due date.


Interest charges will appear on a client's statement of account in the "Other Transactions" section and will be reflected in the monthly account balance. The importer is liable for all amounts owing until either the importer or their agent submits payment.

Interest is payable to an importer as of the 91st day from the submission of a B2 and ends on the day the Detailed Adjustment Statement is issued.

For additional information on interest, refer to section 52 of Memorandum D17-1-5.

Non-sufficient Funds

If a client submits two dishonoured cheques within a period of six consecutive months, a certified cheque will be required for all future payments.


If a cheque is returned for non-sufficient funds (NSF), the importer will be charged the NSF fee. This fee will appear under the 'Other Transactions' section on the importer Daily Notices and Statements of Account.

Customs Brokers

NFS fees incurred by a customs broker directly against their broker account are posted against the customs broker's BN9, not against an importer account (BN15).

Such fees do not appear in any of the BN15 sections. Instead, a 'Brokerage' section appears at the top of the customs broker's statement of account and is identified with the customs broker's legal entity name. This section will appear only when an account contains items associated directly with customs broker BN9.

Notice of Arrears

When accounts become in arrears, the Canada Border Services Agency (CBSA) issues a Notice of Arrears (NOA) advising the client that payment is late.  Once an NOA has been issued, the account is sent to the Canada Revenue Agency (CRA) for collection purposes. 

While payment arrangements are to be made with the CRA, payments must be made directly to the CBSA, either on-line, through EDI or sent to the National Payment Processing Centre. 

For information on amounts owing, contact the CRA

Date modified: