CBSA to resume late payment penalties and interest on overdue CARM accounts from January 31, 2026
CARM Transition Measure – Late Payment Penalties and Interest
The Canada Border Services Agency states in Customs Notice 25-02 that, between October 21, 2024 and January 30, 2026, it will not issue late payment penalties or late payment interest as a CARM transition measure. Effective January 31, 2026, all accounts with an overdue balance from the January 2026 statement of account will be subject to late payment penalties, and late payment interest will start accruing on overdue balances and appear on the statement of account issued February 25, 2026. Accounts not paid by the specified due date will be subject to collection measures by the Canada Revenue Agency.
Importers with an overdue balance on the January 2026 statement of account face CBSA late payment penalties and interest accruing from January 31, 2026, with unpaid accounts subject to Canada Revenue Agency collection.
Source: CBSA · Customs Notices · cbsa-asfc.gc.ca