With the implementation of a new Accounts Receivable Ledger system (ARL), the Canada Border Services Agency (CBSA) will make various changes to import accounting processes. As part of the first phase of the CBSA Assessment and Revenue Management (CARM) initiative, the CBSA will be replacing the Daily and Monthly forms K84, with new statements called Daily Notices (DN) and Monthly Statements of Account (SOA). The CBSA is making this change to provide additional information to clients. DNs will deliver a record of the preceding day’s transactions, while SOAs will deliver a summary of the preceding month’s transactions. The new forms will include B3s, B2-1s and other transactions.

The anticipated implementation date is January 2016; the testing environment will be available for clients to test mid-summer 2015.  Clients will be required to complete an application which will be available shortly.  We will be sending out a reminder notice when the application form is available with more specific test dates.

CBSA’s clients will be able to receive the new DNs and SOAs in one of three following electronic formats:

• XML (new format being introduced)
• EDIFACT
• CADEX

There are additional benefits to the new DNs and SOAs:

• The data is transmitted in a way that will allow clients to manipulate it in any way they choose (e.g. filtering, sorting, adding sub-totals and grand totals, or restructuring the data)
• We will be introducing the XML format which will eliminate the repeating line limitation currently associated with EDIFACT, and is easier to read and deploy
• Switching to the XML format now will save clients the effort of reprogramming from CADEX later as the CBSA is looking to decommission the CADEX format at some point in the future.

To receive your new DNs and SOAs electronically your information systems will require some changes. To receive the Electronic Commerce Client Requirement Document (ECCRDs) please contact the Technical Commercial Client Unit  at [email protected]

Please note that all documents are available in English and French.