While supporting the transition to the CBSA Assessment and Revenue Management System (CARM), the Canada Border Services Agency (CBSA) did not issue late payment penalties or interest during the period from October 21, 2024 to January 30, 2026.
As of January 31, 2026, CBSA resumed issuing late payment penalties and interest with details as follows:
- Late payment penalties will apply to any account with an overdue balance from the January 2026 Statement of Account (SOA).
- Late payment interest will accrue on overdue balances and will appear on the February 25, 2026 SOA.
- SOAs not paid past the due date will be subject to collection measures by the Canada Revenue Agency (CRA)
Important: Importers should review their CARM Portal to ensure all payments to CBSA are up to date. On February 25, 2026, review your Statement of Account (SOA) for any late payment penalties and interest to ensure that, if applicable, they have been applied correctly.
For more information, please contact your Client Care representative.
