Canada Border Services Agency : ARL SOA : Payment Policies Information

Please be advised the Canada Border Service Agency has issued new payment policies related to payments of the monthly Accounts Receivable Ledger (ARL) Statement of Account (SOA).  Some of these new policies will be introduced as per the following timeframes.

• Effective January 24, 2018, payments over $50,000 will be accepted electronically only.

• Effective January 24, 2018, payment must be received by the CBSA by 16:00 HRS Eastern Time on the payment due date.

• Effective January 24, 2018, payment will be accepted in Canadian currency only AND payments in cash and travelers’ cheques will no longer be accepted.

Please Refer to Memorandum D17-5-1 Payment of Duties and Taxes on Imported Commercial Goods  and Customs Notice 17-33 for additional details.

A review of the following pages from D17-5-1 is highly recommended:
Page 5 (Acceptable Forms of Payment)
Page 6 (Payment Due Date & Late Payment)
Page 15 (Payment by Online Banking)
Page 17 (Payment by Cheque)

This memorandum is being issued to explain to importers and licensed customs brokers the Canada Border Service Agency (CBSA)’s policies and procedures for the payment of duties and taxes on imported commercial goods.

For more information please visit the Canada Border Service Agency website.