Year End North American Customs Reminders

Date: December 29, 2015
Subject: Year End North American Customs RemindersCBSA to Implement Phase 1 of CARM Program for Collection of Duties and Taxes
As part of a multi-year project to transform, improve and modernize the way it collects import duties, taxes and information, the Canadian Border Services Agency (CBSA) is scheduled to implement Phase 1 of its CARM (CBSA Assessment and Revenue Management) project on January 25th 2016. The full CARM project will continue to be rolled out in phases through 2020.

This first phase is referred to as ARL (Accounts Receivable Ledger). ARL makes changes to the way importers will see their import accounting records.

Under ARL, the current K84 statement will be replaced with a ‘Statement of Account’ (SOA) from CBSA for both importers and third-party service providers (e.g. customs brokers) who may process payment on behalf of Canadian importers. The new SOA will be driven at the Canadian business number level as opposed to the account security number under the current K84 statement process.

The SOA includes an ‘other section’ where document types other than the B3 noted. These ‘other’ document types are not included in the overall monthly obligation to the Receiver General. For these types specific documents the payment due date will be noted in the SOA.

With ARL, CBSA will begin to issue Daily Notices (DN) with the necessary transactional detail followed by the monthly SOA which will provide a consolidated review of the DNs. Payment may be made to CBSA by the importer or service provider via cheque, wire transfer or other electronic means.

Most importers should encounter minimal change with the roll-out of ARL. Delmar has been working closely with CBSA to ensure its systems are ready for the transition and the necessary information will be available for our clients. Delmar clients will continue to receive a detailed monthly duty/tax statement as needed to process payment.

Importers maintaining their own account security number (ASEC) directly with CBSA are eligible to receive their own SOA and DNs directly from CBSA.

Additional information is available here. For questions concerning CBSA’s CARM project, please contact your local Delmar service representative or our Credit department at 514-636-8800.


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