Importers that have posted GST security (“G” accounts) or duty and GST security (“I” accounts) will be issued “credits” on their Delmar “brokerage activity statement” that they can then use to offset monthly amounts owing to reduce their monthly SOA amount. For those importers who have not posted security, B2 refunds will be disbursed by cheque by the CBSA.
Further to an upcoming change being implemented by the CBSA with respect to an importers’ monthly statement of account (SOA), the following is to advise on the manner in which B2 refunds will be managed on the February 2019 SOA and on future SOAs.
We encourage clients to request and obtain their monthly SOA in order to have visibility to their customs-related activities.
Any inquiries relating to SOAs or this change can be directed to the attention of Marisa Pavan at pavanm@delmar.ca.