Commercial payments and accounts: Managing importer or broker accounts

On this page

• Daily and monthly notices to help manage your importer accounts
• Information for importers
  • Commercial debt
  • How to request daily and monthly statements
  • How to access your statements
  • What to do about errors on your statements
• Information for brokers
  • How to request daily and monthly statements
  • GST, Importer Direct transactions
  • Reading broker statements for importer accounts
  • B2 and drawbacks

Daily and monthly statements to help manage your importer accounts

A Daily Notice (DN) is a statement listing all transactions made on the importer account from the previous day. A DN is issued when there has been activity on the account. DNs are sent out every Tuesday to Saturday after midnight, Eastern time (some exceptions apply).

A Statement of Account (SOA) is a monthly statement. It provides a summary of the daily notices from the 25th of one month to the 24th of the next (for example, from January 25 to February 24).

Daily and monthly statements include information on:

• payments made
• interest owing
• credits
• disbursements
• existing debt

Information for importers

The statement of account also shows:

• everything that you owe
• transactions from all brokers
• interest
• penalties

Receiving Canada Border Services Agency (CBSA) statements does not change any existing arrangements with your customs broker or service provider.

Commercial debt

All commercial debt is posted to your import/export (RM) account. Debts associated to a broker's account security (ASEC) will be tagged with the broker ASEC on the client's RM account and will appear on the broker's SOA.

How to request daily and monthly statements

To request daily and monthly statements, complete an Electronic Data Interchange (EDI) Daily Notice and Statement of Account Application form (PDF, 1.25 MB)

The importer completes:

• sections 1, 2, and 3
• section 5
• sections 10, 11, 12 and 13
• section 13 must be signed by the importer

The broker or service provider completes:

• section 4
• sections 6, 7, 8 and 9

Submit a single completed form via the Client support contact form.

For more information on how to fill out the form, visit the EDI Application for DN and SOA.

Current processing time: 30 business days

Submit a Client support contact form, if you do not receive an email within 30 days.

Once the CBSA processes the application, you will receive an email titled "Certified by Proxy." Five days later, if there are any transactions on the account, you will begin to receive their statements.

How to access your statements

The CBSA sends out statements via Electronic Data Interchange in XML, EDIFACT or CADEX to EDI-enabled commercial clients. We do not send statements by mail.

Importers with no EDI connection can use the services of an EDI-enabled broker or an EDI-enabled CARM third-party service provider.

You may also pick up your statements at a port of entry (POE). To do this, submit a Client support contact form before arriving at the POE. Have your RM account number handy.

Monthly statements are also available through the CARM Client Portal. For information on how to register for the portal, visit CARM client support.

Importers who receive statements from a customs broker or a CARM third-party service provider can only have one broker or service provider receive them. These statements includes all transactions and the broker or service provider will see all custom brokers listed.

You are encouraged to request your own statements from the CBSA, regardless if you receive statements from a broker.

If you have stopped receiving your statements, submit a Client support contact form.

What to do about an error on your statement

Submit a Client support contact form for errors on a CBSA issued statement.

You will be prompted to add the following:

• transaction numbers (if applicable)
• RM number
• date of the statement

If a transaction is missing, verify the transaction date. The daily notice lists all transactions processed and posted on the importer account from the previous day.

Review your notices on the day of and several days after the transaction was made. If you are still unable to locate the transaction, submit a Client support contact form.

You will be prompted to add the following:

• transaction numbers (if applicable)
• RM number
• date of the statement

Information for brokers

Brokers will receive separate daily and monthly statements for their own business account. When a customs broker imports goods for their own business, the transactions will appear on their own importer statements.

How to request daily and monthly statements

Brokers may request daily and monthly statements by submitting a Client support contact form.

GST, Importer Direct transactions

GST, Importer Direct transactions are part of the GST Direct Payment and Importer Direct Security programs. They will appear as a payable on the importer SOA.

The importer pays the GST and the broker pays the duties and excise tax.

These transactions are not included in the broker total payable and are recorded on the broker SOA for information only. These importer transactions appear in rows J and K.

Reading broker statements for importer accounts

Brokers receive their own statements that include different information than what's on the statement of account, or SOA. These separate statements are broken down into sections for each importer, with lists of transactions for each.

Your broker statement contains transactions processed only by your brokerage firm and will not include transactions from other brokers, or interest and penalties associated with the importer.

For assistance, submit a Client support contact form.

B2 and drawbacks

If a broker files the B2 or drawback, it will also appear on the broker's statement under Other Transactions.