The following is provided by the Canada Border Services Agency (CBSA).
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.
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.
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.
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.
Customs Notice 25-02: CARM Transition Measure – Late Payment Penalties and Interest
Please direct any questions or concerns to our service group.