CARM Bulletin 5416 - Resumption of Late Payment Penalty and Interest

January 26, 2026

In order to support the transition to the CBSA Assessment and Revenue Management (CARM) system, the CBSA had put in place CARM transition measures for late payment interest as per Customs notice 25-02.

Starting January 2026, late payment penalty and late payment interest will no longer be waived and monthly calculation on unpaid debts such as duties, penalties and other amounts owing will resume. The late payment interest will start accruing on accounts with an overdue balance as of January 31, 2026, and will be included on the Statement of Account to be issued on February 25, 2026.

For more information, please consult section 3.3 of the Customs Act.

CARM Client Support Helpdesk (CCSH)
Should you have any questions regarding interest charges or require reconciliation, please contact us by completing the Client support contact form and selecting Financial account activities from the drop-down menu. You will receive a case number by email and follow up.

https://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/public-bulletins

Topic(s)

CBSA Assessment and Revenue Management (CARM)

Accounting & Payment

Information source

Canada Border Services Agency (CBSA)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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