- Workplace Type: On-site
CBSA/CARM Importer Requirements
Step 5: Pay your duties and taxes ​to CBSA ​
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You are here!
As an importer, you are responsible for ensuring your account with the CBSA remains in good standing. This includes making payments on time and in full, in Canadian dollars. Under CARM, all payments are tied directly to your business account in the CARM Client Portal (CCP), and it’s important to regularly monitor balances and settle amounts owed.
By staying on top of your payment obligations, you help maintain compliance with CBSA requirements and protect your business from penalties, interest charges, collection actions​, removal from RPP, or even account suspension​.
Follow the steps on this page to learn more about payments under CARM.
Want to learn more about your financial responsibility under CARM? Speak to one of our customs professionals for guidance.
Before you start
What to prepare
Before submitting a payment, make sure you have your account information ready, including your business number and program account details. Keep in mind that you are responsible for ensuring payments are received on time, even if you work with a customs broker.
How to check the amount owed
To see how much you owe each month, review your latest Statement of Account (SOA), which is available in the CCP or through EDI. Also, confirm the ​balance ​details by checking your Transaction History in the portal. Follow the steps on the CARM Account page to view your SOA and Transaction History.
When payments are due
Importers who benefit from RPP defer import payments to the monthly cycle. Due dates for these and other transactions are set according to when they occur. Payment due dates will be shown in your transaction history listing and incorporated into the appropriate SOA balance.
SOA payments are due 10 weekdays after the 17th of the respective month, including holidays. A full listing of the year’s monthly due dates is available on the CBSA’s commercial import payments page.
If paying by cheque through mail or courier, payment must arrive by 4:00 p.m. ET on the due date​. Note that CBSA plans to phase out this option. Electronic payments are accepted until 11:59 p.m. ET on the due date. Payments received after the deadline may result in penalties and interest charges.
Importers who do not participate in the RPP program are required to pay duties and taxes at the time of import, in person at the port of entry. Other charges due on their account can be made via any CBSA payment option available according to the due date indicated in the account.
What are the available payment options?
You can make payments online through your Canadian bank account, in the CARM Client Portal (CCP) by credit card or Pre-Authorized Debit, by cheque, or in person. All payments must be made in Canadian dollars and received by the due date.
CBSA does not accept electronic funds transfers (EFT), direct deposits, wire transfers (SWIFT), or automated clearing house (ACH) payments.
If you are a non-resident importer (NRI) or if you face challenges paying CBSA directly, you may authorize a customs broker to make payments on your behalf. Discuss with your broker which payment option best fits your needs.
​Online banking is generally recommended as the preferred payment method to CBSA, as it gives you greater control over payment amounts. Card payments via the CCP may also be a good option if your payments are consistently less than $5,000.00 per month.
For all available payment options, visit the CBSA’s commercial import payment page.
​​​​How to pay via online banking with your financial institution ​​​
​​Step 1: Set up access
Contact your financial institution to ensure that your account is enabled for online banking.
​Step 2: Add CBSA as a payee
In your online banking portal, add “Canada Border Services Agency” or “CBSA customs duties and taxes” as a payee. The name may vary depending on your financial institution.
​Step 3: Make a payment
- For each payment, select the payee “Canada Border Services Agency” or “CBSA customs duties and taxes”.
- Enter the payment amount.
- Use your 15-digit business number RM account as the account number for the payee.
- Once payment is submitted, your financial institution will provide a confirmation number. Keep a copy for your records.
ProTip: Confirm your financial institution’s daily cut-off times to avoid late payments. When making a payment, be sure to use your 15-digit Business Number RM Account (BN15, which is the unique CRA-issued identifier for your import-export accounts.
How to pay online via the CCP​ using a card
(for payments under $5,000)​
Step 1: Sign in to the portal
- Visit the CARM Client Portal.
- Use your GCKey or sign-in partner to log in.
Step 2: Access the payments page
- From the CCP homepage, click Payments.
- Click Online payment.
ProTip: You can also access the Payments page from the main menu.
Step 3: Make a payment
- You will arrive at the ​​Online Payment ​​page. ​E​nter the amount you would like to pay and click Make payment.
- Check the box beside I have read, understood, and agree to the Terms and Conditions listed above.
- Click Agree.
- Enter your card details and click Pay.
- Click Print to save a copy of your transaction receipt.
ProTip: You can also enter your payment amount directly from the Transaction History page and then proceed to Make a payment.
Need help making payments?
Our customs professionals can guide you through the process or make payments on your behalf.
How to apply credits as payment
Step 1: Access the payments page
- From the main menu, click Payments from the drop-down list.
- You will now see four payment options. Click Allocate credit as payment.
ProTip: You can also access the Payments page directly from the. homepage menu.
Need help making payments?
Our customs professionals can help and ensure your outstanding balance is paid on time.
Step 2: Allocate credits to transactions
- Scroll to the bottom of the page to review your Total open credits and Total clearing amount.
- Select one or more transactions to apply the credit to and click Submit.
- Review the confirmation and transaction history to make sure your submission has been received and applied.
ProTip: You cannot make partial payments. Make sure you have enough credit to pay the total amount of the transaction(s) selected. Otherwise, you will need to add credits or choose another payment option.
Need help making payments?
Our customs professionals can help and ensure your outstanding balance is paid on time.
Frequently Asked Questions:
The credits on my account have not been disbursed by the CBSA. What should I do?
The CARM Client Portal (CCP) allows you to choose how unused credits are managed through the Settings tab in the Business profile menu. By default, import accounts are set to ​apply credit to outstanding balances​, but you should review and confirm your preferences. Businesses can either leave credits on the account to offset future payables or request that they be disbursed.
If disbursements have been selected and all program accounts show no outstanding debt, CBSA should automatically issue a disbursement. If this does not happen, contact the CARM Client Support Helpdesk to prompt issuance. Disbursement cheques are mailed by the Canada Revenue Agency (CRA) without reference or backup, so you will need to notify your Accounts Receivable department in advance when one is expected.
What happens if I miss a payment?
If my payment was sent to the CRA instead of the CBSA, can the payment be transferred?
How do I contact the CBSA for action on my account?
Still have questions?
Speak to a customs professional from the Cole team. We’re here to help you stay compliant, every step of the way.
Next steps
Payments done? Now it's time to check if your business is fully CARM-compliant. Go back to our CARM homepage for more information and resources.
