CBSA CARM Transition: Exporter BN15 Accounts and Late Payment Penalties
What happened
CBSA Customs Notice 24-37 states that, effective October 21, 2024, CBSA commercial processing systems will not accept exporter "RM" program accounts to obtain release of imported goods, and the CARM system will not accept a Commercial Accounting Declaration quoting an exporter BN15. Only BN15s set up with an importer or importer/exporter "RM" account profile can obtain release and account for goods. CBSA Customs Notice 25-02 states that between October 21, 2024 and January 30, 2026, CBSA 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.
Generated by AI from the reports · updated 8 days ago
Developments
- Oct 2, 01:10 · 1 reportCBSA stops accepting exporter BN15 accounts for release and accounting under CARMCBSA · Customs Notices: CBSA stops accepting exporter BN15 accounts for release and accounting under CARM
- Oct 2, 01:10 · 1 reportCBSA to resume late payment penalties and interest on overdue CARM accounts from January 31, 2026CBSA · Customs Notices: CBSA to resume late payment penalties and interest on overdue CARM accounts from January 31, 2026
Report timeline
Follow the reports to see the story from each side.
- CBSA · Customs NoticesTop PickCBSA stops accepting exporter BN15 accounts for release and accounting under CARM
CBSA states in Customs Notice 24-37 that, effective October 21, 2024, its commercial processing systems will not accept exporter "RM" program accounts to obtain release of imported goods, and the CARM system will not accept a Commercial Accounting Declaration quoting an exporter BN15. Only BN15s set up with an importer or importer/exporter "RM" account profile can obtain release and account for goods.
- CBSA · Customs NoticesTop PickCBSA to resume late payment penalties and interest on overdue CARM accounts from January 31, 2026
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.