Commercial Payments and Accounts
Centralization of Commercial Payments

• Payments packages are to be sent to the following address:

  Canada Border Services Agency (CBSA) 
  Mailroom
  Attention:  Accounts Receivable Management Unit
  333 North River Road, Place Vanier, Tower A
  Ground Floor, Room 1018
  Ottawa, Ontario K1A 0L8
  Telephone: 343-291-5265

• End-of month envelopes/packages are to contain:  
  • Customs Broker/Importer Cheque – Customs Brokers/importers are to provide a single cheque to pay their SOA. It should be noted that the banking regulations in Canada require payments over $25M to be made electronically. As a result, the Central Payment Processing Centre will not be able to accept cheques over $25M. If this is a concern contact the CARM mailbox.
  • Importer Cheques - If importers are under the GST Direct Payment Option or have their own account security and cheques are currently submitted as part of the customs broker payment package, include these cheques in your package as well. Ensure that the importer business number RM account (BN15) (e.g. , 123456789RM0001) is on the cheque. "G" or "I" importers are, however, encouraged to use electronic payment to make these payments, or they can remit directly to the CBSA by courier to the address in #1 above.
  • "On behalf of" Cheque and Payment Allocation Sheet (PAS) – If customs brokers are making payments on behalf of importers (those under the GST Direct Payment Option or those securing their own goods under the Importer Direct Security Option) they are required to include:
    • a single cheque for all of these clients 
    • a completed Payment Allocation Sheet (PAS). A hard copy of the PAS is to be included in the payment package. The PAS (in excel format) should also be emailed to:  CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca. The subject line should read: {Month} SOA allocation, {Account Security #} re: Monthly PAS and RES. Ensure your contact information is included on the PAS.
  • Reconciliation Exception Sheet (RES) – Customs brokers and importers are expected to pay their SOA in full. In exceptional circumstances there may be a requirement to short pay a SOA. If this occurs, complete the RES. A hard copy of the RES should be included in the payment package. The RES should also be emailed to: CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca. The subject line should read: {Month} SOA allocation, {Account Security #} re: Monthly PAS and RES. Ensure your contact information is included on the RES. The RES and the PAS can be submitted in the same email.
• Delivery timing (transition period - end date of transition period will be confirmed in advance):  
  • The payment deadline continues to be 16:30 local time on the day the payment is due.
  • For a transition period, the CBSA will consider a payment package that is post marked or courier accepted (date and time) before the payment deadline and received by the Centralized Payment Processing Centre before 13:00 Eastern Standard Time on the following business day as received on time.
  • Clients should verify cut-off times and delivery commitments with their couriers.
  • The CBSA is flexible in response to unforeseen events. If there are circumstances for your organization in your geographical area which make it difficult to achieve these deadlines contact the CARM mailbox.

Questions: Please send your questions regarding the centralized payment process to the CARM mailbox using the subject line: Information request / Centralization of Payments Question.

Electronic payment provides a convenient automated solution to ensure that your payments to the CBSA are received on time and error free. This facilitates seamless payment processing and the accuracy of your account by reducing complex manual adjustment activities requiring intervention by both the CBSA and payers.

Note, electronic payments are applied to the account balance and not specific transactions.

The CBSA offers two electronic payment options: 

1. Online banking
   • Importers making their own monthly payments are able to do so online or by phone through participating financial institutions (FIs). This includes importers making payments for GST under the GST Direct Payment Option or importers who have their own account security and pay their own duties and taxes.
   • To use this option, importers are to visit their FI's web bill payment portal and select:  "CBSA Duties Taxes Fees" or "CBSA Duties, Taxes and Fees" or "Canada Border Services Agency" or "Agence des Services Frontaliers du Canada" as a payee, using their business number (BN15, e.g. 123456789RM0001) as the account number (not the Canada Revenue Agency RT account number). To access the phone option, importers are to contact their FI for initial set-up.
   • Online banking is currently offered by Scotiabank, TD, Banque Nationale, RBC, CIBC and BMO (which includes BMO, Citibank, Bank of America and Tangerine).
   • The CBSA is currently in discussions with other financial institutions regarding EDI and online banking.
2. Electronic Data Interchange (EDI)
   • Clients can use EDI to send their payment and payment instructions to the CBSA.
   • Clients should contact their FI client relationship manager to inquire about setting up and testing the CBSA EDI payment capability.
   • Only CBSA EDI certified FIs are able to offer CBSA EDI payment. This service is currently offered by Scotiabank, TD, Banque Nationale, RBC and BMO (which includes BMO, Citibank, Bank of America and Tangerine).
   • The CBSA is currently in discussions with other financial institutions regarding EDI and online banking.
   • To participate, the client must have a valid Business Number and have tested their data transmission with the participating FI.
   • The EDI Payment Process:
     • The process works through the sending of an EDI 820 remittance advice message. This message is originated by the client and transmitted to their partner FI.
     • The FI withdraws the payment amount in the transmitted EDI 820 from the customs broker bank account and deposits it in the CBSA EPAY account at that particular FI (this is considered the date and time of payment).
     • The FI then sends the EDI 820 remittance advice to the CBSA who confirms receipt.
     • The CBSA system posts the payment in the remittance advice to the accounts specified (CBSA payment allocation rules apply).

Payment cut-off times are determined by each FI. Clients using the EDI payment method are responsible for knowing and adhering to their FI's EDI cut-off time in order to avoid late payment. If you have concerns about the cut-off times for your FI contact the CARM mailbox.