CBSA Late Payment Penalties on February Statement of Account (SOA)
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.
Ocean Import Consolidation Services – Your Gateway to Cost-Effective Global Shipping
At Universal Logistics, we understand that efficient, reliable ocean freight consolidation is essential to your supply chain success.
Our LCL (Less than Container Load) consolidation services provide a proven alternative to FCL shipping, offering flexibility, cost savings, and dependable transit times from three key global markets: The United Kingdom, Italy, and China.
United Kingdom – Industry Leadership Since 1969
Our UK consolidation service has been an industry leader for over 55 years. Introduced in 1969, this long-standing service demonstrates our commitment to excellence and reliability. We offer comprehensive coverage across the entire UK, with consolidation loading in Manchester and dependable weekly sailings departing from Liverpool. Whether you’re sourcing goods from London, Birmingham or the Scottish Highlands, our extensive network ensures your cargo reaches Toronto efficiently.
Italy – Over 30 Years of Mediterranean Expertise
Our Italian consolidation service has been connecting manufacturers and suppliers with North American markets for more than three decades. With consolidation loading centralized in Milan – Italy’s commercial and industrial hub – and weekly sailings from the Port of Genoa, we provide seamless access to Italian goods, from fashion and furniture to machinery and specialty products.
China – 25+ Years of Asian Pacific Excellence
China remains one of the world’s manufacturing powerhouses, and we’ve been facilitating trade from this crucial market for over 25 years. Our main consolidation point is strategically located in Shenzhen, one of China’s busiest ports, with weekly sailings ensuring consistent, predictable service. This established presence means we have deep relationships with local partners and an intimate understanding of regional logistics challenges and solutions.
The Universal Logistics Advantage
Experienced Team
Our team is thoroughly versed in all aspects of handling these consolidations. We understand the nuances of each origin market and are acutely aware of the benefits we can provide to clients who need a dependable, established LCL consolidation service.
Competitive Network Advantages
We capitalize on the competitive advantages of our long-standing network of partners. This includes point-of-origin expertise and the flexibility needed to adapt to your unique requirements and benefit your business.
Seamless Canadian and US Distribution
Upon arrival in Toronto, your cargo can be delivered locally, distributed across Canada, or transported into the United States quickly and seamlessly. In most cases, this routing proves both cheaper and faster than alternative routes, including shipments via US ports of arrival for US-bound cargo. Our Toronto gateway provides strategic advantages for continental distribution.
Integrated Customs Clearance
Utilizing our customs clearance services in conjunction with our freight services – whether your cargo is destined for Canada or the United States – results in expedited customs clearance. This integration ensures prompt delivery of your goods, minimizing delays and keeping your supply chain moving.
Multi-Vendor Cost Savings
One key benefit of consolidation services is the ability to combine shipments from multiple vendors into a single container. This approach allows for considerable cost savings compared to shipping small quantities via air freight or paying for underutilized container space in FCL shipments.
Why Choose Universal Logistics?
When you partner with Universal Logistics for your ocean import consolidation needs, you’re choosing a provider with decades of proven experience, established relationships in key global markets, and an unwavering commitment to service excellence. Our weekly sailings from the UK, Italy, and China offer the consistency you need to plan your inventory and meet customer commitments.
Whether you’re importing a single pallet or managing complex multi-vendor shipments, our consolidation services provide a cost-effective, reliable alternative to FCL shipping – without sacrificing service quality or transit predictability.
Contact Debbie McGuire, Director – Freight Solutions or David Lychek, Director – Ocean & Air Services today to learn how our ocean import consolidation services can optimize your supply chain and reduce your shipping costs.
Supreme Court strikes down Trump (IEEPA) Tariffs
On February 20, 2026, the U.S. Supreme Court has held that the International Emergency Economic Powers Act (IEEPA) does not grant the President of the United States authority to impose tariffs on goods imported into the USA. The ruling came via a 6-3 majority ruling in which the justices stated IEEPA does not permit the executive branch to implement tariffs without Congressional approval.
What This Means Now
- IEEPA tariffs are rendered invalid
- IEEPA tariffs include Canada, Mexico and China Fentanyl tariffs, and all country specific Reciprocal tariffs
Note: Until US Customs and Border Protection (CBP) issue instructions on the removal of the IEEPA tariffs, the tariffs will still calculate, and are payable, on US import entries. This is an important first step in the process and lays the foundation for the tariffs to be removed and refunds (if applicable) issued.
What This Means Going Forward
- Tariffs imposed under other national security measures, such as 232 (Steel, Aluminum, Copper, Lumber, etc.) and 301 (China tariffs), remain in full effect and are not impacted by this ruling
- CBP will issue instructions on how refunds are to be processed and obtained by importers
- For the refund process, U.S. Congress previously discussed options for potential IEEPA refunds
- Voluntary Reliquidation
- CBP has the authority to reliquidate entries and issue refunds on subject import entries back to the implementation date of the IEEPA tariffs
- Court of International Trade (CIT)
- If a protest is denied, the CIT has exclusive jurisdiction over any importer that wishes to contest the denial
- CIT has held that it has the authority to cause the reliquidation of entries
- Protests
- Importers can file a protest for up to 180 days post-liquidation
- If CBP allows the protest and finds that any duties (IEEPA in this case) were assessed or collected in excess, they shall be remitted or refunded.
- Voluntary Reliquidation
- For the refund process, U.S. Congress previously discussed options for potential IEEPA refunds
Information pertaining to IEEPA tariff import entry calculation and potential refunds will be advised once it becomes available.
For more information, contact Matthew Williamson, Consultant – Trade Advisory.
Global Spotlight Quiz
What city was the intended original location for the Eiffel Tower?
- Known as a beach city, it is worth noting that all beaches were created artificially for the 1992 Olympic Games.
- This city has 9 UNESCO World Heritage Sites.
- The city’s largest park is so big, it could hold 22 Central Parks.
- The city has 12 underground ‘ghost stations’, some of which are reported to be haunted. You can take a guided tour, if you dare.
- The city has 2 official languages, Spanish and Catalan.
- Some say this city was founded by Hercules, 400 years before the founding of Rome; others say it was created by Carthaginian Hamilcar Barca, father of Hannibal.
Answer: Barcelona, Spain
For more information about shipping freight to or from this city, contact Monserrat Vazquez, Manager – Freight Solutions.
Quick Tip
How to avoid shipping mistakes
Avoid unnecessary shipping complications by following these simple tips:
- Carefully count every piece when loading or unloading shipments to ensure the order matches the paperwork.
- Document any visible damage on the sign-off receipt.
- When you receive a shipment, make sure you are getting what you paid for.
- When you send a shipment, avoid short payments of your invoices by ensuring every piece of cargo is shipped.
At Your Service
Audrey Keser
Manager - Border Clearances, US Customs Operations
Audrey Keser joined Universal Logistics USA in November 2021, working at our Buffalo, NY office, processing customs clearances for truck shipments. After consistently supporting her team and demonstrating strong leadership, she was promoted to Team Leader – Border Clearances (USA) in November 2023.
In recognition of her problem-solving skills and collaborative approach, in February 2026, Audrey was promoted to Manager – Border Clearances, US Customs Operations, where she now oversees all US Border Clearances operations.
Audrey can be reached by phone (716) 882-4100, ext. 2606 or by email.
Manager - Border Clearances, US Customs Operations
SMART Logistics
Controlling how freight moves through your supply chain could save you thousands – or more.
Working with us means someone always asks: how can we make this shipment better?
Single-sourced trucking, customs clearance and distribution to expedite your freight shipments between the U.S. and Canada.
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Route is produced by Universal Logistics. Editor: Bettina Scharnberg. Email: bscharnberg@universallogistics.ca While every effort has been made to ensure the accuracy of information contained herein, Universal Logistics accepts no responsibility or liability for errors or omissions. Written correspondence should be forwarded to: