Commercial Payments and Accounts
Importer and broker statements

: Updates to this page are in development.

Use the Client support contact form for help or visit the CARM Client Portal for information about Release 1 services for importers, customs brokers and trade consultants.

The first phase of the CARM project, the Accounts Receivable Ledger (ARL), resulted in changes to daily and monthly statements for importers and brokers. Mock-ups of the new Daily Notices (DNs) and Statements of Account (SOAs) are available below for reference. 

For a more detailed examination of the DNs and SOAs and guidance on how ARL system works, contact us online using the Client support contact form.

Note: The images provided below are for demonstration purposes only. The format and content of actual statements may differ from what is shown.

Daily statements

Current daily statements for importers

(also known as daily K84s)

Description of current daily statements for importers

  • 1) Current daily statements provide a list of B3 transactions and Late Accounting Penalties (LAPs) associated with an Account Security (ASEC) number made the previous business day. They do not include other transaction types, such as refunds or previous payment information.

New daily statements for importers

(also known as DNs)

Description of new daily statements for importers

  • 1) The DN is issued by BN (Business Number) 15. The BN15 and legal entity name are reported here.
  • 2) New statements provide account-level information on payments received and refunds issued the previous day, to simplify account management.
  • 3) New statements are arranged into sections to make it easier to see what amounts are due and when:
    • "Transactions": These transactions were entered the previous business day and are due on the SOA due date (i.e. end of the month)
    • "Other Transactions": These transactions are from the previous day and are due on their respective due dates.
    • "Under Review": These transactions were approved for appeal the previous business day and are due on their respective due dates.

Monthly statements

Current monthly statements for importers

(also known as monthly K84s)

Description of current monthly statements for importers

  • 1) Current statements provide a list of B3 transactions and Late Accounting Penalties (LAPs) associated with an Account Security (ASEC) number. They do not include other transaction types, such as refunds or previous payment information.

New monthly statements for importers

(also known as SOAs)

Description of new monthly statements for importers

  • 1) New statements are issued by Business Number (BN) 15 number. The BN15 and legal entity name are reported here.
  • 2) New statements provide account-level information to simplify account management. The total amount owing appears in this section, as well as the previous month's SOA balance, payments since last month, refunds, and interest in arrears.
  • 3) New statements are arranged into sections to make it easier to see what amounts are due and when:
    • "Transactions" Section: These transactions are due on the SOA due date and contain only transactions made during the billing period.
    • "Other Transactions" Section: These transactions are due on their respective due dates, and will continue to appear until paid.  Once paid they will display on the current SOA and then will no longer display on future SOAs.
    • "Under Review" Section: These transactions are due on their respective due dates, and will continue to appear until the review is complete.

Current monthly statements for brokers

Description of current monthly statements for brokers

  • 1) Current statements provide only a list of B3 transactions and LAPs associated with an ASEC number. They do not include other transaction types.

New monthly statements for brokers

Description of new monthly statements for brokers

  • 1) The Account Summary Section lists the legal entity name, the Broker BN9, the SOA date, and the payment due date.
  • 2) New broker statements are arranged into sections corresponding to each importer (BN15) using any of the broker's ASECs. If the broker incurs charges to their own brokerage account (i.e. Non Sufficient Funds [NSF]), a brokerage section will be generated at the beginning of the statement.
  • 3) Each broker/importer section has subsections to make it easier to see what amounts are due and when:
    • "Importer Summary" Section: Lists the total amount owing for each importer account that is associated with any of the broker's ASECs.
    • "Transactions" Section: These transactions are due by the SOA due date (i.e. end of the month) and contain only transactions made during the billing period.
    • "Other Transactions" Section: These transactions are due by their respective due dates, and will continue to appear until paid. Once paid they will display on the current SOA and then will no longer display on future SOAs.
    • "Under Review" Section: These transactions are due by their respective due dates, and will continue to appear until the review is complete.

Additional Information

In addition to being available in CADEX and EDIFACT formats, the new statements are available in XML format, which can be opened in Excel.

Description of Account information in a Microsoft Excel table

For more information on CARM or ARL, including requesting the ARL Reference Manual for guidance on how the ARL system will work, contact us online using the Client support contact form.

For information on certification or to request an Electronic Commerce Client Requirements Document (ECCRD), which contains information on system configuration, contact the Technical Commercial Client Unit (TCCU) at 1-888-957-7224 (press 1 for electronic data interchange [EDI] assistance) or by the TCCU mailbox.

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