A daily (notice) or monthly statement of account for the importer or the customs broker showing outstanding duties and taxes.
A system that permits importers and customs brokers with valid account security to obtain release of goods based on minimal documentation. Although importers may use a customs broker to transact business with the CBSA, they are ultimately responsible for accounting documentation, payment of duties and taxes, and subsequent corrections.
If the Business Number (BN) indicated on interim release or final accounting documentation is rejected by the customs system as "invalid," the documentation will be returned to the importer or customs broker and the goods will not be allowed to enter Canada. For example, a company with branches or divisions will have one nine digit registration number but may have separate RM account identifiers for each branch or division.
Customs brokers or agents requesting confirmation of a client’s BN account information will be directed to contact the client. Late accounting penalties and late transaction payment interest assessed on Form K84 monthly statement and Form K23A invoice may also be cancelled under the interest and penalty relief provisions.
An example of client neglect is a failure to adhere to transmission requirements specified in the ECCRD.
A waiver application should be submitted immediately after the prospective penalty is identified on the daily notice, rather than waiting until the monthly statement is generated.
This should allow the importer or customs broker to cross-reference their refund to the original application for cancellation. A customs broker is responsible for determining amounts owed by their clients and advising them accordingly.
This type of correction will update the total duties and taxes owing for statement purposes only and does not update the actual accounting information (B3). Form B2-1, Canada Customs – Detailed Adjustment Statement, will be issued to notify if the claim is accepted or rejected.
Because it is a non-automated office, corrections made by this office to Form B3 and K84 daily notices cannot be reflected on the monthly K84 statement.
For example, security may be posted with the CBSA to obtain the release of goods prior to the payment of duties and taxes.
While for most purposes, any agent may represent a client when transacting business with the CBSA, only a licensed customs broker may account for goods and pay duties under section 32 of the Customs Act as the agent of the owner or importer of the goods.
Importers and customs brokers must comply with the statutory or regulatory provisions on release documents (interim accounting) to the same extent as at final accounting.
This will ensure, whenever possible, that the penalty will not be assessed on the monthly statement if it is eligible to be waived. This statement shows the total amount of duties and taxes owed, including any late accounting penalties, late transaction payment interest, and interim payments made during that period. This will ensure that the correction can be made before the monthly statement is issued on the second last business day of the month.
The cheque must be given to a CBSA office or to their customs broker for remittance to CBSA. It has three parts: an account security number, a number assigned to the importer or customs broker, and a control number.
Importers or customs brokers have until one half hour before the end of the day shift on the 24th to present their accounting data.
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