Payments, Refunds and Offsetting
1. When is my commercial payment due?
Payments are due on the last business day of the month.
For more information and a list of exceptions, visit the Payments page.
2. What are my options for making a commercial payment?
For commercial payment options, visit the Payments page.
3. Does the CBSA offer Electronic Data Interchange for commercial payments?
Yes. The CBSA offers Electronic Data Interchange 820 for commercial payments.
4. What financial institutions offer electronic payment to the CBSA?
Online banking and electronic payments through Electronic Data Interchange 820 (EDI820) are currently available through:
- Canadian Imperial Bank of Commerce (CIBC) - online banking only
- Toronto-Dominion Canada Trust Bank (TD)
- Bank of Montreal (BMO)
- Royal Bank of Canada (RBC)
- Bank of America – online banking only
- The National Bank
The CBSA is in discussions with other financial institutions regarding EDI820 and online banking.
For additional information on electronic payments, visit the Payments page.
5. How do I implement an Electronic Data Interchange 820 payment file?
To implement an Electronic Data Interchange 820 (EDI820) payment file connection, clients should contact their Financial Institution (FI) and the CARM mailbox. The CBSA will work with the client and the FI to develop and test the EDI820 payment file.
6. When will a payment be reflected on my account?
Clients making electronic payments can expect to see them reflected on their account within two to three business days.
Payments made by cheque will generally take five to ten business days from the date the payment is received by the CBSA mailroom.
It can take up to ten business days for a payment to be processed and appear on your Daily Notice or Statement of Account.
If the account information provided on the cheque is incorrect, or is keyed incorrectly in the online banking portal, payment processing may be delayed.
7. Can Electronic Data Interchange 820 payments be made in Foreign Currency?
The CBSA accepts payments in Canadian currency only.
8. When is a refund issued?
All refunds are issued as credits to off-set debts on a customs account.
If after off-setting has occurred, a customs account shows a credit balance and there is no debt associated with the account, a disbursement cheque may be issued to the importer. A disbursement may only be issued if the credit balance exceeds $1000; or, if the credit balance is less than $1000, when the account has been showing a credit balance for two consecutive months or longer.
For additional information related to refunds, visit the Refunds and Offsetting page.
9. Why was my credit used to offset debt when I pay my statement in full each month?
For account specific questions regarding credits and debts on your account, contact the CARM mailbox and an analyst will be able to assist you.
10. How do I request to have a disbursement cheque reissued?
If a disbursement cheque is due to you and you have not received it, contact the CBSA via the CARM mailbox to check its status.
If the cheque was mailed to an incorrect address, contact the Canada Revenue Agency (CRA) either online or by phone (English: 1-800-959-5525, French: 1-800-959-7775) to update the business number (9 digits) and Importer/Exporter account (RM15) mailing address.
Once the update has been made with CRA, the client must inform the CBSA through the CARM mailbox that the address has been changed and to request a reissuance of the cheque.
If the mailing address was correct and the cheque remains outstanding, the CBSA will send you Form 535 – Undertaking and Indemnity – for completion in order to have the cheque reissued.
11. Can an importer's debt be removed from a broker's account when the importer is no longer in business?
No. Brokers are liable for the debts they secure for imported goods on behalf of their clients.
12. Are credits under $2.00 and debts under $7.50 recorded in the Accounts Receivable Ledger?
Yes, they are recorded in the Accounts Receivable Ledger.
Daily Notices and Statements of Account
13. How do I obtain my Daily Notices and Statements of Account?
Importers can obtain copies of their Daily Notices (DNs) and Statements of Account (SOA) electronically through Electronic Data Interchange (EDI). If you are an importer and do not have your own EDI connection, you can use the services of an EDI-enabled broker or an EDI-enabled third-party service provider.
14. Can I access past Daily Notices and monthly Statements of Account online?
No. Daily Notices (DNs) and monthly Statements of Account (SOAs) are sent using Electronic Data Interchange and should be saved for your records.
For assistance with account reconciliation activities, an importer can contact the CARM mailbox and request an Importer Account Balance Overview Report.
For additional information on DNs, SOAs and the Account Balance Overview Report, visit the Daily Notice and Statement of Account page.
15. I signed up to have my Daily Notices and Statements of Account sent to my service provider, but I have not received any confirmation.
It takes approximately one week for the service provider to start receiving notices.
Note: During peak periods it may take longer for an account to be activated. If you do not receive a notice within two weeks of the initial certification email, contact the CARM mailbox.
16. When will I receive my monthly Statements of Account?
The transmission of Statements of Account (SOA) begins shortly after midnight (Eastern Standard Time) on the 25th day of each month and takes a few hours to complete.
When the 25th falls on a Monday or a statutory holiday, there can be a high volume of Daily Notices, resulting in possible delays in issuing the SOAs. If you do not receive your SOAs by 12:00 pm, contact the CARM mailbox.
17. What do I do if a transaction is missing from my Daily Notice?
If you are an importer, verify the correct transaction date. Review your notices the day of and several days after the date the transaction was made. If you are still unable to locate the transaction, contact the CARM mailbox.
If you are a broker and have a copy of the Detailed Adjustment Statement, which includes your broker tag, contact the CARM mailbox for confirmation that it has been tagged correctly in the Canada Border Services Agency's Accounts Receivable Ledger system.
18. How do I obtain an Importer Account Balance Overview Report?
To obtain an Importer Account Balance Overview Report, an importer can submit an e-mail request to the CARM mailbox. The subject line of the email must read "Importer Account Balance Overview Report Request/<Importer BN9> (the Business Number of the importer requesting the report).
Upon receipt of a request, the importer will be provided with a consent form to complete, sign and returned to the CBSA. Please note that the Consent Statement section of the form needs to be signed by the person identified as the authorized individual on the form. For additional information on how to request the Importer Account Balance Overview Report, please refer to ARL Bulletin 31.
Due to privacy concerns, the CBSA is not able to provide the Importer Account Balance Overview Report to a broker on their clients' behalf. Your client can contact the CARM mailbox and request an Importer Account Balance Overview Report.
19. What is the difference between an Importer Account Balance Overview Report and a Statement of Account?
A Statement of Account (SOA) provides information on all transactions conducted during a specific accounting period, normally between the 25th of month A and the 24th of the following month.
The Importer Account Balance Overview Report is available upon request by the importer and provides all accounting activities from January 2016 to the date of the request, to assist with reconciliation. This includes information that allows a client to see how credits were used to offset debt on the account.
For additional information on SOAs and the Account Balance Overview Report, visit the Daily Notice and Statement of Account page.
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