An important aspect of the Accounts Receivable Ledger (ARL) program, implemented by the CBSA in January 2016, is that it provides importers with greater visibility to their accounts with the CBSA.
Previously, Daily Notices (DNs) and Statements of Account (SOA) – historically known “K84” Importer/Broker Account Statements – were predominantly issued by the CBSA to the customs broker. Now an importer can have visibility to its customs transactions (imports) through daily and monthly reports, issued electronically by the CBSA, allowing it to identify potential discrepancies and to view opening balances, either positive or negative.
Moreover, obtaining your DNs and SOAs directly from the CSA or from a third-party service provider, such as your customs broker, will allow you to closely follow your debits (duty and taxes owing) as well as credits (duty refunds, drawbacks, and other possible “offsets”) with the CBSA to more efficiently and effectively manage your customs finances.
For a nominal fee Delmar can provide you with your DN and monthly SOA. You can apply directly to the CBSA but you will need to have the capacity to receive the DN and SOA through Electronic Data Interchange (EDI). Delmar, for its part, has invested resources allowing for the transmission of the DN/SOA in a format that works for you.
Please contact Marisa Pavan at email@example.com to take charge of your finances with the CBSA and for more information on this matter.