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

January 23, 2025

1. In order to further support the transition to the CBSA Assessment and Revenue Management (CARM) system, effective January 20, 2025, and up to the March billing period due date of March 31, 2025, the Canada Border Services Agency will not be issuing late payment penalties and late payment interest.

2. Effective April 1, 2025, all accounts with an overdue balance from the March 2025 statement of account (SOA) will be subject to late payment penalties.

3. Effective April 4, 2025, late payment interest will start accruing on accounts with an overdue balance and will be included on the SOA to be issued on April 25, 2025.

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.

https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-02-eng.html

Topic(s)

CBSA Assessment and Revenue Management (CARM)

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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