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Customs Notice 25-02: CARM Transition Measure – Late Payment Penalties and Interest

Ottawa,

1. In order to further support the transition to the CBSA Assessment and Revenue Management (CARM) system, effective , and up to the March billing period due date of , the Canada Border Services Agency will not be issuing late payment penalties and late payment interest.

2. Effective , all accounts with an overdue balance from the March 2025 statement of account (SOA) will be subject to late payment penalties.

3. Effective , late payment interest will start accruing on accounts with an overdue balance and will be included on the SOA to be issued on .

4. An account for which an SOA has not been paid, as per the specified due date, will be subject to collection measures by the Canada Revenue Agency.

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