Transcript Slide 1

Accounts Receivable
Ledger Project (ARL)
BCCC CARM Sub-Committee
Updates and New Scenarios
March 25-26, 2013 session
Version 12.0
1
Purpose
• To provide examples and updates of how ARL will affect the
commercial process between Importers, Brokers, and the CBSA.
• To get approval of scenarios from the BCCC Trade members
2
ARL Design Adjustments
3
Summary of Prior Feedback
Issue
Feedback
Billing Harmonization
Difficult for some client groups to adopt (CTC, CCLA) and don’t
understand the business benefits to trade and to CBSA
CADEX/EDIFact vs. XML
Agreement that XML is the direction for the future; however some
client groups need lead time to adopt. Need sense of CBSA’s IT
architecture plans.
Offsets/B2 Credits
Need ability to direct credits to brokers where broker has paid and
the Power of Attorney enables this.
Payment Allocation
Need the ability to direct payments at the transaction level.
Payments (Cash, Cheque and
ePayment)
Some have a preference towards payment by cheque
Disputed Amounts
The proposal is unclear
Credits/Refunds
The proposal is unclear
Interest Rate Harmonization
Desire to harmonize practices with CRA and other OGD
4
Design Adjustments related to BCCC input
Issue
Design Proposal
Billing Harmonization
Status Quo
CADEX/EDIFact vs. XML
CADEX/EDIFact and XML will be available
Offsets/B2 Credits
Credits will go to the importer account unless otherwise directed
to the broker by the Adjustment Request (B2) form and process.
Refund will appear on the importer’s daily notice. Power of
Attorney authorization may be subject to audit.
Payment Allocation
Rules will be applied at the importer account level.
Payments (Cash, Cheque and
ePayment)
Encourage ePayments. For payments <$25M continue to have
the ability to pay by Cash Cheque for April 2014.
Disputed Amounts
Transactions with a status of Secured or Appealed will have a
clearing lock applied to avoid applying payments to disputed
item(s) through the clearing process.
Credits/Refunds
Automatic refund threshold is $1,000 otherwise on a request
basis.
Interest Rate Harmonization
Requires regulatory changes thus will come in later components
of the CARM program.
ARL DESIGN SCENARIOS
6
Introduction
•
The Accounts Receivable Ledger is a fully integrated commercial clientbased accounting system that will provide the CBSA with a financial controls
framework.
•
ARL will allow for the detection of unexplained differences between the
receivables legacy system and the general ledger for financial reporting.
Moreover, it will:




Introduce electronic payment remitting options (EDI and internet banking) to
importers and brokers;
Provide the CBSA Commercial clientele with an electronic, enhanced and
comprehensive daily & monthly statement of account;
Move client accounting information from multiple legacy systems to a fully
integrated and centralized client based accounting system; and
Introduce a process which will allow the CBSA to consolidate regional client
accounting by offsetting credits against debits.
7
Scenario Index
1. Perfect World/New Process (Non-CSA)
2. Multiple Brokers’ and Importer payments are applied against an Importer’s SOA (Non-CSA)
3. T- Accounts (14), posting/clearing (Non-CSA)
4. Reconciliation process
5. Cash B3
6. Automatic Allocation of Incoming Payments (Non-CSA)
7. Importer NSF cheque process
8. Broker NSF cheque process
9. Late Accounting (Non-CSA)
10. Offset/Disbursements (Non-CSA)
11. B2-1 Detailed Adjustment Statement (DAS): Credit recipient to be decided by broker (B2 Adjustment Request) (NonCSA)
12. B2-1 (DAS) – Broker submits B3/CBSA generates DAS (Non-CSA)
13. B2-1 (DAS) – No Broker Involved (Non-CSA)
14. Duplicate payment recovery process
15. B2-1 (DAS) – 2 Brokers involved / DN’s & SOA’s (Non-CSA)
16. Importer Transacts with Wrong Broker (Non-CSA)
17. Broker’s Transaction appears on another broker’s account – CBSA Error (Non-CSA)
18. Importer’s Transaction appears on another importer’s account – CBSA Error (Non-CSA)
19. Importer’s Transaction appears on another Importer’s Account – Broker Error (non CSA)
20. Overrides (Non-CSA)
21. GST Option (Non-CSA)
22. Importer Direct Security (IDS) Option (Non-CSA)
23. RSF & Payment
24. Importer / Broker Submits Paper B3 to a Non-Terminals office (NTO) (Non-CSA)
25. CLVS posting (Non-CSA)
26. SOA & DN for Importer where there is a residual credit greater /equal to and smaller than the threshold (Non-CSA)
27. Temporary Admission Permit (E29B) – Cash only
28. RMD Corrector
8
Scenario 1: Perfect World/New Process (Non-CSA)
•
•
•
•
•
•
•
•
•
Clients import commercial goods into Canada.
Proper import/release documentation is provided; goods are released.
Importers and/or Brokers submit CBSA coding form (B3) by the final accounting due date.
ARL will generate a Daily Notice (DN) of all recorded transactions for that day.
Brokers and Importers using RPPP will receive DN’s. If there are no transactions, no DN will
be generated.
The transaction section of the SOA will show DN summary totals of the accounting period
i.e. the 25th of a month to the 24th of the following month. This is the same billing period as
the current process. The major difference being that the DN/SOA are comprised of all
transactions; not only B3’s and LAP’s. SOA will also be generated sooner than currently.
On the 25th day of every month, Importers and Brokers will receive a SOA displaying daily
summary totals of financial activity for each day of the previous billing period. For Brokers,
SOAs will be broken down by client.
Brokers/Importers may pay electronically via their Financial Institution (FI), or provide
payment at a CBSA office by the last business day of the month in which the SOA was
generated. Details of payments can be found in scenario 4.
Payments made will appear on the CBSA clients’ following DN.
9
Scenario 1 Daily Notice January 29
Daily Notice / Avis quotidien
Guy & Mike's Imports Inc.
BN| NE 123456789RM0001
DN date| Date de l'AQ
Payments received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
2013-01-30
$0.00
$0.00
Transactions 2013-01-29
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
Release date /at
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
I
B3
2013-01-22
0351
12222890603766
I
B3
2013-01-23
0354
55555943835849
2,562.00
189.25
I
B3
2013-01-23
0485
12345523963127
365.99
12222513685368
(349.56)
B2-1, AP/CP
4960
SIMA
LMSI
Excise Tax
Taxe d'accise
110.00
GST/PST/HST
TPS/TVP/TVH
Others
Autres
1,225.00
3,787.00
136.98
436.23
620.88
254.89
(349.56)
12222356875434(m)
TOTAL
Total
$2,767.68
$110.00
$254.89
$1,361.98
$0.00
$4,494.55
Others Transactions / Autres transactions
Document
Date
Date du
document
Document
Type
Type de
document
Document #
No Document
Payment due date
Date d'échéance
Total
Status
Statut
2012-12-04
NPA/ACP
34567
2013-01-03
$250.00
Late
2013-01-08
NPA/ACP
39912
2013-02-07
$100.00
2013-01-09
NPA/ACP
40012
2013-02-08
$1,000.00
Under Review / Sous révision
Document
Date
Date du
document
Document
Type
Type de
document
Document #
No Document
Payment due date
Date d'échéance
Total
Status
Statut
2010-04-23
B2-1 AR/CR
12222987654321
2010-05-23
$10,341.06
Secured
12222584727299
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
10
Scenario 1 Daily Notice January 30
Daily Notice / Avis quotidien
Guy & Mike's Imports Inc.
BN| NE 123456789RM0001
DN date| Date de l'AQ
Payments received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
2013-01-31
$198,265.35
$0.00
Transactions 2013-01-30
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
Release date /at
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
I
B3
2013-01-24
0351
12222890603766
(2,562.00)
(1,225.00)
I
B3
2013-01-24
0351
12222890603766
25.62
12.25
37.87
I
B3
2013-01-22
0441
12222783837966
25,698.25
10,652.38
36,350.63
LAP/SDDT
12222783837966
B2-1, AP/CP
12222514144105
4960
K23
5410
(3,787.00)
100.00
(187.87)
(260.13)
12345587696999
23568972
TOTAL
100.00
(72.26)
$22,974.00
$0.00
($72.26)
$9,439.63
19.99
19.99
$119.99
$32,461.36
Others Transactions / Autres transactions
Document
Date
Date du
document
Document
Type
Type de
document
Document #
No Document
Payment due date
Date d'échéance
Total
Status
Statut
2012-12-04
NPA/ACP
34567
2013-01-03
$250.00
Paid
2013-01-08
NPA/ACP
39912
2013-02-07
$100.00
2013-01-09
NPA/ACP
40012
2013-02-08
$1,000.00
Under Review / Sous révision
Document
Date
Date du
document
Document
Type
Type de
document
Document #
No Document
Payment due date
Date d'échéance
Total
Status
Statut
2010-04-23
B2-1 AR/CR
12222987654321
2010-05-23
$10,341.06
Secured
12222584727299
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
11
Scenario 1 Daily Notice February 5
Daily Notice / Avis quotidien
Guy & Mike's Imports Inc.
BN| NE 123456789RM0001
DN date| Date de l'AQ
Payments received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
2013-02-06
$0.00
$0.00
Transactions 2013-02-05
B3 Field 6
champ 6
If/si "I"
or/ou "G"
I
Document
Type
Type de
document
B3
Release date /at
Date de mainlevée
Port
Document #
No Document
2013-01-31
0395
12222783837954
K23
5410
23568973
K32
0482
345234432
LAP/SDDT
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
35,231.08
35,987.00
(24.56)
19.78
(24.56)
(100.00)
$35,962.44
Total
71,218.08
19.78
12222783837966
TOTAL
Others
Autres
$0.00
$0.00
$35,231.08
($80.22)
(100.00)
$71,113.30
Others Transactions / Autres transactions
Document
Date
Date du
document
Document
Type
Type de
document
Document #
No Document
Payment due date
Date d'échéance
Total
2013-01-09
NPA/ACP
40012
2013-02-08
$1,000.00
Document
Date
Date du
document
Document
Type
Type de
document
Document #
No Document
Payment due date
Date d'échéance
Total
Status
Statut
2010-04-23
B2-1 AR/CR
12222987654321
2010-05-23
$10,341.06
Secured
Status
Statut
Under Review / Sous révision
12222584727299
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
12
Scenario 1 Statement of Account February 25
Guy & Mike's Imports Inc.
BN|NE 123456789RM0001
SOA date| Date du RDC
2013-02-25
2013-02-28
198,265.35
(198,265.35)
0.00
Statement of Account|Relevé de compte
Payment due date | Date d'échéance du paiement
Previous SOA Balance|Solde précédent de l'RDC
Payment s ince las t SOA|Paiement depuis dernier RC
0.00
0.00
108,069.21
0.00
Refund cheque or deposit|Remboursement (chèque ou dépôt)
Trans actions
$108,069.21
Arrears Interes t|Intérêts s ur arriérés
Other charges (new) |Autres frais (Nouveaux)
Unpaid Balance Forward|Solde impayé reporté
C.
Total Payable|Montant total à payer
A.
D.
B.
E.
Transactions 2013-01-25 to 2013-02-24
254.89
35,231.08
9,439.63
1,361.98
$39.77
(80.22)
119.99
$108,069.21
71,113.30
32,461.36
2013-03-11
Payment due date
Date d'échéance du
$1,000.00
Total
12222987654321
Document #
No Document
2010-05-23
Payment due date
Date d'échéance du
$10,341.06
Total
Secured
Status
Statut
4,494.55
(72.26)
$46,032.69
Total
110.00
0.00
Others
Autres
0.00
$182.63
GST/PST/HST
TPS/TVP/TVH
2,767.68
0.00
Excise Tax
Taxe d'accise
22,974.00
$110.00
SIMA
LMSI
2013-01-29
35,962.44
Customs Duties
Droits de douanes
2013-01-31
$61,704.12
3957896
Document #
No Document
TOTAL
K9
Document Type
Type de document
Others Transactions|Autres transactions
2013-02-09
Document Date
Date du document
Document Type
Type de document
Under Review|Sous révision
Document Date
Date du document
B2-1 AR/CR
You may pay your s tatement of account electronically, through your financial ins titution’s Internet or telephone banking s ervices ,
through a broker or a t a CBSA office. For more information about this option, vis it our Web s ite a t www.cbs a.gc.ca or contact your
financial ins titution.
Vous pouvez acquitter votre relevé de compte en ligne via le s ite Web de votre établis s ement financière, ou par le biais du
téléphone, par l’entremis e d’un courtier ou à un bureau de l’ASFC. Pour plus d’information, vis itez le s ite Web, www.cbs a-as fc.gc.ca
ou votre établis s ement financière.
Payment due date: Late or no payment will res ult in late payment interes t charges and penalties .
Date d'échéance du paiement: Les s oldes acquittés en retard ou le défaut de payer occas ionneront des intérêts pour retard de
paiement ains i que des pénalités .
E. "Total Payable" is the s um of the "Unpaid Balance Forward", the "Arrears Interes t", "Trans actions " and "Other Charges " (A to D). Le
"Montant total à payer" représ ente la s omme du "Solde impayé reporté", des "Intérêts s ur arriérés ", des "Trans actions " ains i que des
"Autres frais " (A à D).
D. "Other charges" is the s um of a l l trans actions in the "Other Trans actions " s ection. However, if a trans action appeared in this
s ection before the previous SOA, this trans action amount is rolled up in the Unpaid Balance Forward only.
«Autres frais» es t la s omme de toutes les trans actions dans la s ection «autres trans actions ». Toutefois , s i une trans action qui
apparait dans cette s ection avant de la précédente « SOA » ce montant de la trans action es t retrouvée dans la s ection, « s olde
impayé reporté » uniquement.
C. "Transactions" amount is the total of the "Trans actions " s ection of the Statement of Account.
La valeur des "Transactions" es t le total de la s ection "Trans actions " de ce relevé de compte.
B. "Arrears Interest" is the Interes t calculated on the unpaid balance forward a s well a s any interes t on overdue amounts from the
"Other Trans actions " s ection.
«Intérêt sur arriérés» corres pond à l'intérêt calculé s ur le s olde impayé reporté ains i que les intérêts s ur les montants en s ouffrances
retrouvé à la s ection «Autres trans actions ».
A. "Unpaid Balance Forward" amount is the difference between the "Previous SOA Balance" line, the amounts paid during the
reporting period and any refunds is s ued identified in the 'Refund cheque or depos it" line.
«Solde impayé reporté»; ce montant corres pond à la différence entre la ligne «Solde précédent de l'RDC», les montants payés a u
cours de la période de déclaration et tous rembours ements émis identifiés à la ligne «Rembours ement (chèque ou dépôt)».
12222584727299
2010-04-23
Status
Statut
2013-02-05
Date
13
Scenario 2: Multiple Brokers’ and Importer payments
are applied against an Importer’s SOA (Non-CSA)
 The following pages will show:
• Importer DN with partial payment to its account
• Broker 1 DN with partial payment to Importer account
• Broker 2 DN with partial payment to Importer account
• Importer SOA with due amounts
14
Scenario 2 – Importer DN
Daily Notice / Avis quotidien
Guy & Mike's Imports Inc.
DN date|Date de l'AQ
BN | NE 123456789RM0001
Payements Received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
2013-01-01
$240,620.35
$0.00
Transactions 2012-12-31
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
Release date /at
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
I
B3
2012-12-20
0351
12222890603766
(2,562.00)
(1,225.00)
I
B3
2012-12-20
0351
12222890603766
25.62
12.25
37.87
I
B3
2012-12-21
0354
55555943835849
189.25
136.98
436.23
I
B3
2012-12-12
0441
12222783837966
25,698.25
LAP/SDDT
25,698.25
12222783837966
100.00
I
B3
2012-12-27
0485
12345523963127
365.99
I
B3
2012-12-28
0395
12222783837954
135,987.00
12222513685368
(349.56)
B2-1, AP/CP
4960
B2-1, AP/CP
4960
TOTAL
110.00
(3,787.00)
254.89
100.00
620.88
35,231.08
171,218.08
(349.56)
12222356875434(m)
12222514144105
(187.87)
(72.26)
(260.13)
12345587696999
K23
4910
12345678
189.54
189.54
K23
5410
23568972
19.99
19.99
K23
5410
23568973
19.78
K32
0482
875793042
LAP
5780
12222414144110
(24.56)
(100.00)
$159,142.12
19.78
(24.56)
$110.00
$182.63
$34,155.31
$229.31
(100.00)
$193,819.37
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
15
Scenario 2 – Broker DN
Daily Notice|Avis quotidien
Top Notch Brokers, Inc.
BN|NE 827481225
DN date|Date de l'AQ
Payements Received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
Guy & Mike's Imports Inc. BN #123456789RM0001
Transactions 2012-12-31
Payments Received|Paiements reçus
B3 Field 6
champ 6
If/si "I"
or/ou "G"
I
Document
Type
Type de
document
B3
Release Date
Date de mainlevée
Port
Document #
No Document
2012-12-27
0485
12345523963127
TOTAL
Customs Duties
Droits de douanes
SIMA
LMSI
GST/PST/HST
TPS/TVP/TVH
Others
Autres
$8,604.03
Total
254.89
365.99
$365.99
Excise Tax
Taxe d'accise
2013-01-01
$18,604.03
$0.00
$0.00
$254.89
620.88
$0.00
$0.00
$620.88
New Age Tech Inc. BN # 987654321RM0001
Transactions 2012-12-31
Payments Received|Paiements reçus $10,000.00
B3 Field 6
indicator
if: "I" or "G"
Champ 6 si:
"I" ou G"
Document
Type
Type de
document
Release Date
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
G
B3
2012-12-26
0351
12345890603766
25.62
G
B3
2012-12-27
0354
12345943835849
189.25
G
B3
2012-12-28
0441
12345783837966
TOTAL
SIMA
LMSI
Excise Tax
Taxe d'accise
110.00
Others
Autres
$110.00
$0.00
Total
12.25
37.87
136.98
436.23
50,653.01
25,698.25
$25,913.12
GST/PST/HST
TPS/TVP/TVH
$50,802.24
76,351.26
$0.00
$76,825.36
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
16
Scenario 2 – Broker DN
Daily Notice|Avis quotidien
The Best Brokers, Inc.
BN|NE 358798533
DN date|Date de l'AQ
Payements Received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
Guy & Mike's I mports I nc. BN #123456789RM0001
Transactions 2012-12-31
Payments Received|Paiements reçus
B3 Field 6
cha mp 6
If/s i "I"
or/ou "G"
Document
Type
Type de
document
Relea s e Da te
Da te de ma inlevée
Port
Document #
No Document
Cus toms Duties
Droits de doua nes
SIMA
LMSI
Excis e Ta x
Ta xe d'a ccis e
GST/PST/HST
TPS/TVP/TVH
I
B3
2012-12-20
0351
12222890603766
(2,562.00)
(1,225.00)
I
B3
2012-12-20
0351
12222890603766
25.62
12.25
I
B3
2012-12-12
0441
12222783837966
25,698.25
0395
12222783837954
135,987.00
B2-1, AP/CP
0496
12222513685368
(349.56)
B2-1, AP/CP
0496
12222514144105
K32
0482
122278387556760
LAP
5780
12222414144110
B3
2012-12-28
$34,005.01
Tota l
(3,787.00)
37.87
25,698.25
100.00
12222783837966
LAP/SDDT
Others
Autres
2013-01-01
$54,005.01
$0.00
32,151.28
100.00
168,138.28
(349.56)
12222356875434(m)
(72.26)
(187.87)
(260.13)
12345587696999
(24.56)
(24.56)
($100.00)
$158,586.88
TOTAL
$0.00
($72.26)
$30,938.53
$0.00
Phil's Thrills Ltd. BN #757388212RM0001
Transactions 2012-12-31
Payments Received|Paiements reçus
B3 Field 6
indica tor
if: "I" or "G"
Cha mp 6 s i:
"I" ou G"
G
Document
Type
Type de
document
B3
Relea s e Da te
Da te de ma inlevée
Port
Document #
No Document
2012-12-27
0245
12222890257685
Document
Type
Type de
document
Excis e Ta x
Ta xe d'a ccis e
GST/PST/HST
TPS/TVP/TVH
Others
Autres
7,456.32
$6,000.00
Tota l
32,464.75
$0.00
$32,464.75
Phil's Thrills Ltd. BN #757388212RM0002
Transactions 2012-12-31
Payments Received|Paiements reçus
$14,000.00
Relea s e Da te
Da te de ma inlevée
Port
Document #
No Document
G
B3
2012-12-28
0245
12222890603745
G
B3
2012-12-29
0245
12222943835765
TOTAL
SIMA
LMSI
25,008.43
$25,008.43
TOTAL
B3 Field 6
indica tor
if: "I" or "G"
Cha mp 6 s i:
"I" ou G"
Cus toms Duties
Droits de doua nes
(100.00)
$189,453.15
Cus toms Duties
Droits de doua nes
$0.00
SIMA
LMSI
$0.00
Excis e Ta x
Ta xe d'a ccis e
$7,456.32
GST/PST/HST
TPS/TVP/TVH
Others
Autres
125.43
$750.98
125.43
182.65
750.98
$0.00
$0.00
$308.08
Tota l
933.63
$0.00
$1,059.06
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
17
Scenario 2 – Importer SOA
Statement of Account|Relevé de compte
Guy & Mike's Imports Inc.
BN|NE 123456789RM0001
SOA d a te | D a te d u RD C
Payment due date | Date d'échéance du paiement
Pre vi o u s SOA Ba l a n ce |So l d e p ré cé d e n t d e l 'RD C
Pa yme n t s i n ce l a s t SOA|Pa i e me n t d e p u i s d e rn i e r RC
Re fund cheque or depos it|Re mbours ement (chèque ou dépôt)
A.
Un p a i d Ba l a n ce Fo rwa rd |So l d e i mp a yé re p o rté
B.
Arre a rs I n te re s t|I n té rê ts s u r a rri é ré s
C.
Tra ns a ctions
D.
2013-01-25
2013-01-31
260,620.35
(240,620.35)
0.00
20,000.00
116.67
229,116.68
0.00
Oth e r ch a rge s (n e w) |Au tre s fra i s (No u ve a u x)
Total Payable|Montant total payable
E.
$249,233.35
Transactions 2012-12-25 to 2013-01-24
Da te
2012-12-26
Cus toms Duties
Droits de doua nes
SIMA
LMSI
133.45
2012-12-27
2012-12-28
Excis e Ta x
Ta xe d'a ccis e
GST/PST/HST
TPS/TVP/TVH
257.79
100.00
1,345.67
1,445.67
182.63
34,155.31
(72.26)
20,498.71
50,000.00
7,505.67
159,142.12
110.00
2013-01-13
189.25
110.00
2013-01-15
20,051.34
2013-01-16
TOTAL
200.00
57,705.67
(60,000.00)
(60,000.00)
229.31
193,819.37
209.53
40,687.32
436.23
136.98
(5,346.91)
$224,169.25
Tota l
124.34
2012-12-30
2012-12-31
Others
Autres
(5,235.37)
111.54
$220.00
$210.37
$63,878.22
($59,361.16)
$229,116.68
A. "Unpaid Balance Forward" a mo u n t i s th e d i ffe re n ce b e twe e n th e "Pre vi o u s SOA Ba l a n ce " l i n e , th e a mo u n ts p a i d d u ri n g th e
re p o rti n g p e ri o d a n d a n y re fu n d s i s s u e d i d e n ti fi e d i n th e 'Re fu n d ch e q u e o r d e p o s i t" l i n e .
«Solde impayé reporté»; ce mo n ta n t co rre s p o n d à l a d i ffé re n ce e n tre l a l i gn e «So l d e p ré cé d e n t d e l 'RD C», l e s mo n ta n ts p a yé s a u
co u rs d e l a p é ri o d e d e d é cl a ra ti o n e t to u s re mb o u rs e me n ts é mi s i d e n ti fi é s à l a l i gn e «Re mb o u rs e me n t (ch è q u e o u d é p ô t)».
B. "Arrears Interest" i s th e I n te re s t ca l cu l a te d o n th e u n p a i d b a l a n ce fo rwa rd a s we l l a s a n y i n te re s t o n o ve rd u e a mo u n ts fro m th e
"Oth e r Tra n s a cti o n s " s e cti o n .
«Intérêt sur arriérés» co rre s p o n d à l 'i n té rê t ca l cu l é s u r l e s o l d e i mp a yé re p o rté a i n s i q u e l e s i n té rê ts s u r l e s mo n ta n ts e n
s o u ffra n ce s re tro u vé à l a s e cti o n «Au tre s tra n s a cti o n s ».
C. "Transactions" a mo u n t i s th e to ta l o f th e "Tra n s a cti o n s " s e cti o n o f th e Sta te me n t o f Acco u n t.
La va l e u r d e s "Transactions" e s t l e to ta l d e l a s e cti o n "Tra n s a cti o n s " d e ce re l e vé d e co mp te .
D. "Other charges" i s th e s u m o f a l l tra n s a cti o n s i n th e "Oth e r Tra n s a cti o n s " s e cti o n . Ho we ve r, i f a tra n s a cti o n a p p e a re d i n th i s
s e cti o n b e fo re th e p re vi o u s SOA, th i s tra n s a cti o n a mo u n t i s ro l l e d u p i n th e Un p a i d Ba l a n ce Fo rwa rd o n l y.
«Autres frais» e s t l a s o mme d e to u te s l e s tra n s a cti o n s d a n s l a s e cti o n «a u tre s tra n s a cti o n s ». To u te fo i s , s i u n e tra n s a cti o n q u i
a p p a ra i t d a n s ce tte s e cti o n a va n t d e l a p ré cé d e n te « SOA » ce mo n ta n t d e l a tra n s a cti o n e s t re tro u vé e d a n s l a s e cti o n , « s o l d e
i mp a yé re p o rté » u n i q u e me n t.
E. "Total Payable" i s th e s u m o f th e "Un p a i d Ba l a n ce Fo rwa rd ", th e "Arre a rs I n te re s t", "Tra n s a cti o n s " a n d "Oth e r Ch a rge s " (A to D ). Le
"Montant total à payer" re p ré s e n te l a s o mme d u "So l d e i mp a yé re p o rté ", d e s "I n té rê ts s u r a rri é ré s ", d e s "Tra n s a cti o n s " a i n s i q u e
d e s "Au tre s fra i s " (A à D ).
Pa yme n t d u e d a te : La te o r n o p a yme n t wi l l re s u l t i n l a te p a yme n t i n te re s t ch a rge s a n d p e n a l ti e s .
D a te d 'é ch é a n ce d u p a i e me n t: Le s s o l d e s a cq u i tté s e n re ta rd o u l e d é fa u t d e p a ye r o cca s i o n n e ro n t d e s
p a i e me n t a i n s i q u e d e s p é n a l i té s .
i n té rê ts p o u r re ta rd d e
Yo u ma y p a y yo u r s ta te me n t o f a cco u n t e l e ctro n i ca l l y, th ro u gh yo u r fi n a n ci a l i n s ti tu ti o n ’s I n te rn e t o r te l e p h o n e b a n ki n g s e rvi ce s ,
th ro u gh a b ro ke r o r a t a CBSA o ffi ce . Fo r mo re i n fo rma ti o n a b o u t th i s o p ti o n , vi s i t o u r We b s i te a t www.cb s a .gc.ca o r co n ta ct yo u r
fi n a n ci a l i n s ti tu ti o n .
Vo u s p o u ve z a cq u i tte r vo tre re l e vé d e co mp te e n l i gn e vi a l e s i te We b d e vo tre é ta b l i s s e me n t fi n a n ci è re , o u p a r l e b i a i s d u
té l é p h o n e , p a r l ’e n tre mi s e d ’u n co u rti e r o u à u n b u re a u d e l ’ASFC. Po u r p l u s d ’i n fo rma ti o n , vi s i te z l e s i te We b , www.cb s a -a s fc.gc.ca
o u vo tre é ta b l i s s e me n t fi n a n ci è re .
18
Scenario 3: T- Accounts, posting/clearing (Non-CSA)
Date & Description
Debit
1st B3 Assessment
$100
2nd B3 Assessment
50
3rd B3 Assessment
100
Credit
4th Daily Notice
5th Daily Notice (opportunities to dispute)
….
Statement of Account (you owe $250)
…
Payment
$250
Bottom Line: Account is in good standing
BCCC Working Group Discussion
19
Scenario 3: Short-Pay Scenario, no B2 (Non-CSA)
Date & Description
Debit
1st B3 Assessment
$100
2nd B3 Assessment
50
3rd B3 Assessment
100
Credit
4th Daily Notice
5th Daily Notice (opportunities to dispute)
….
Statement of Account (you owe $250)
…
Payment (clears 100, 50 and 50 of 3rd)
Bottom Line: Account underpaid by $50
BCCC Working Group Discussion
$200
20
Scenario 3: B2 Adjustment Request (Non-CSA)
Date & Description
Debit
Jan 1st B3 Assessment
$100
Jan 2nd B3 Assessment
50
Jan 23rd B3 Assessment
100
Credit
4th Daily Notice
Feb 5th B2 adjustment request for the item on the
Jan 2nd
Feb 25th Statement of Account (you owe $250)
Feb 28th Payment (clears 100, 100 and 50)
$250
March 9th B2-1 adjusts B3 Assessment on the item
for Jan 2nd
$50
March 25th Statement of Account (you are over
paid by $50)
Bottom Line: Account in good standing ($50
BCCC Working
Group Discussion
credit)
21
Scenario 3: Short-Pay Scenario, B2 (Non-CSA)
Date & Description
Debit
Jan 1st B3 Assessment
$100
Jan 2nd B3 Assessment
$ 50
Jan 23rd B3 Assessment
$100($50 left on March 1)
Credit
4th Daily Notice
Feb 5th B2 adjustment request for the item on the Jan 2nd
Feb 25th Statement of Account (you owe $250)
Feb 28th Payment (clears 100, 50 and 50 of the 3rd)
$200
March 9th B2-1 adjusts B3 Assessment on the item for Jan
2nd
$50
March 25th Statement of Account (you owe $0)
…
Bottom Line: Account in good standing on March
25th Statement
22
Scenario 3: AMPS, no appeal (Non-CSA)
Date & Description
Debit
21st Jan. Notice of Penalty Assessment (NPA)
$100
2nd Feb. B3 Assessment
50
3rd Feb. B3 Assessment
100
Credit
4th Feb. Daily Notice
…
25 Feb. Statement of Account (you owe $250)
…
$240 payment clears $100 penalty, $50 item, $90
of the $100 item
$240
Bottom Line: Account underpaid by $10
BCCC Working Group Discussion
23
Scenario 3: AMPS not yet due (Non-CSA)
Date & Description
Debit
1st Feb. Notice of Penalty Assessment (NPA)
$100
2nd Feb. B3 Assessment
50
3rd Feb. B3 Assessment
100
Credit
4th Feb. Daily Notice
…
25 Feb. Statement of Account (you owe $250
including $100 NPA not yet due)
…
$240 payment: skip NPA as Payment due date
not reached; clears $50 item, $100 item B3.
Bottom Line: $90 remains on account until NPA
payment
dueGroup
date
reached.
BCCC Working
Discussion
$240
24
Scenario 3: Cancellation/Reversal in same period (Non-CSA)
Date & Description
Debit
1st Notice of Penalty Assessment (NPA)
$100
2nd B3 Assessment
Credit
50
…
9th $100 NPA reversal shown on DN
$100
…
25th Statement of Account (you owe $50)
$50 payment clears $50 item
50
Bottom Line: Account is in good standing
BCCC Working Group Discussion
25
Scenario 3: Cancellation/Reversal in next period (Non-CSA)
Date & Description
Debit
1st Notice of Penalty Assessment (NPA)
$100
$100
50
150
2nd B3 Assessment
Credit
Balance
…
25th SOA (you owe $150)
…
$50 short payment clears $50 of the $100
$50
100
…
Interest posted
6
106
…
Next month, the Cancellation/Reversal of
the NPA and interest takes effect
100
6
…
Statement of Account (you owe $0)
BCCC Working Group Discussion
Bottom Line: Account is in good standing
0
Steps:
1) Reverse $50
payment clearing
2) Reverse NPA
3) Reverse interest
4) Clear $50 B3
26
Scenario 3: Payment in advance of SOA (Non-CSA)
Date & Description
Debit
9th B3 Assessment
$10,000
Credit
Balance
$10,000
…
20th interim payment
21st B3 Assessment
$5,000
$5,000
$5,000
$10,000
…
25th Statement of Account (you owe
$10,000)
Bottom Line:
isDiscussion
in good standing
BCCC Account
Working Group
27
Scenario 3: Late B3 (Non-CSA)
Date & Description
9th of Month 1 B3 Assessment
Debit
Credit
Balance
$10,000
$10,000
$5,000
15,000
…
25th of Month 1 Statement of Account
26th of Month 1 ‘late’ B3 Assessment
(accounting due date was in the prior
period)
31stth of Month 1 pay $10,000
10,000
5,000
10th of Month 2 pay $5,000
5,000
0
…
25th of Month 2 Statement of Account
(you owe interest between the 31st of M1
to 10th of M2 for late B3)
25th of Month 2 B3 Assessment
30
30
1000
1,030
30th of Month 2 Payment of BCCC
$1,030
Working Group Discussion
Bottom Line: Account is in good standing
0
28
Scenario 3: AMPS appealed prior to SOA (Non-CSA)
Date & Description
Debit
1st Notice of Penalty Assessment (NPA)
$100
2nd B3 Assessment
$50
3rd B3 Assessment
$100
Credit
…
5th Initiate NPA appeal of the item on the 1st
…
Appeal penalty and clearing lock established
….
Statement of Account (you owe $150)
…
$150 payment ignores locked penalty, clears
$50 item and $100 item
BCCC Working Group Discussion
Bottom Line: Account is in good standing
$150
29
Scenario 3: AMPS appealed post SOA but prior to payment
due date (Non-CSA)
Date & Description
Debit
1st of Month 1 Notice of Penalty Assessment (NPA)
$100
2nd of Month 1B3 Assessment
$50
3rd of Month 1B3 Assessment
$100
Credit
…
25th of Month 2 Statement of Account (you owe
$250)
…
29th of Month 2 initiate NPA appeal item from the 1st
….
Appeal penalty and clearing lock established
…
$150 payment ignores locked $100 penalty, clears
$150
$50 item, $100 item
BCCC Working
Groupstanding
Discussion however the $100
Bottom Line: Account
is in good
remains and will incur interest if the appeal is unsuccessful
30
Scenario 3: Interest in cases of lost appeal (Non-CSA)
Date & Description
Debit
Credit
$100 balance (NPA) carried forward
from the prior month
Balance
$100
…
…
…
25th of Month 3 Interest on penalty from
issue date (1st of Month 1)
$6
106
…
25th of Month 3 SOA (you owe $106)
25th of Month 3 Payment
$106
Bottom Line: Account is in good standing
BCCC Working Group Discussion
$0
31
Scenario 3: NPA Appeal after SOA Payment Due Date (Non-CSA)
Date & Description
Debit
Credit
Balance
21st of Month 1 Notice of Penalty Assessment (NPA)
$100
$100
22nd of Month 1B3 Assessment
$50
150
23rd of Month 1B3 Assessment
$100
250
…
25th of Month 2 Statement of Account (you owe $250)
…
30th of Month 2 Payment $150
25th of Month 3 interest posting
150
6
100
106
25th of Month 3 Statement of Account (you owe $106)
27th of Month 3 Initiate NPA appeal item from the 21st
of Month 1
Appeal penalty and clearing lock established
25th of Month 4 Statement of Account (you owe 0)
30th of Month 4 Appeal in favour of the importer
BCCC
Working
Group
Bottom
Line:
Account
is Discussion
in good standing
106
0
32
DAY 2
33
Recap Items
1.
2.
3.
4.
What is presented on a Daily Notice (DN)?
What is presented on a Statement of Account (SOA)?
What information should be available on the Portal?
What information is used when a transaction is posted
Today’s scenarios will resume with an overview of how
payment allocation (clearing) will work.
34
What is presented on a Daily Notice (DN)?
•
An importer’s Daily Notice (DN) will contain:
–
–
–
–
–
Importer Name and Business Number (BN)
Effective Date (of the DN)
Summary of all payments processed on that day
Summary of refund cheque issued to that importer that day
Itemized documents processed that day:
•
•
•
•
•
Document Type and Document #
Release Date
Port
Customs and Duties, SIMA, Excise Tax, Taxes, Other
In addition, a broker’s Daily Notice will contain:
–
–
–
–
Broker Name and Business Number (BN)
Summary of all payments processed on that day
Summary of refund cheque issued to that broker that day
Per Importer BN15 under that broker
• Itemized documents processed that day
• Summary of all payments processed that day
35
What is presented on a Statement of Account (SOA)?
• An importer’s SOA will contain:
– Importer Name and Business Number (BN)
– Effective Date (of the SOA)
– A summary total under that BN15 for that period:
• Payment Due Date, Previous SOA Balance, Payment, Refunds, Unpaid
Balance, Interest, Transactions, Other Charges, Total Payable
• Summary of all DNs issued during that period
• In addition, a broker’s SOA will contain:
– Broker Name and Business Number (BN)
– Payment Due Date
– Per BN15 under that broker, a summary total:
• Transactions, Other Charges, Total Payable
• Summary of each DN in that period
36
What information should be available on the Portal?
• For an importer, the portal will make available:
– Each Daily Notice (DN)
– Each Statement of Account (SOA)
• For a broker, the portal will make available:
– Each of the broker’s Daily Notices (DN)
– Each of the broker’s Statements of Account (SOA)
• Outstanding questions/future design considerations:
– Can/will the broker see each importer’s DN & SOA in cases
where the importer has been authorized?
– Can/will the portal show a running balance?
37
What information is used when a transaction is posted
• Example information recorded when a transaction is
posted:
Document Attribute
Used for
Document #
Unique identification
Document Type
E.g. B3, B2-1, AMP, payment, interest etc.
Value Date
Identifies the effective date of the transaction for the purpose
of payment allocation, interest calculation or other
beneficial/punitive actions
Posting Date
Identifies the date the transaction was posted
Amount
Amount involved in the transaction
Other Identifiers
BN, ASEC, CC, etc. if applicable
38
Scenario 4: Reconciliation Process
•
Importers and/or Brokers will remit their payment electronically (internet banking) by the last business day of the month
in which the SOA is generated. They may also elect to make their payment in person at a CBSA office.
•
Broker pays electronically (2 Options):
•
•
EDI 820 compliant where a Broker sends a file consisting of the total payment made to the CBSA by that Broker in addition
to a breakdown of that global payment by client account (BN15) and amount.
Internet banking. The Broker pays each account individually (BN15 and amount) via their FI (telephone banking may also
be used).
•
Once the payment file has been received by the CBSA in ARL, the original global payment is recorded on the account
(Broker). This global amount is then redistributed to the Importers’ accounts as per the payment file breakdown
received (Broker Instructions).
•
Broker pays in person at a CBSA office:
•
•
•
•
The Broker provides a cheque for the global amount it wishes to pay for. The “Broker Instructions” are sent electronically via
EDI 820 providing a detailed list of client accounts (BN15) and amounts. If this cannot be available electronically in time for
implementation, a hard copy “Broker Instructions” document will be provided along with the cheque to the CBSA and
manually keyed in.
The BSO or cashier will retrieve the Broker account in ARL and post the cheque amount.
The BSO or cashier will generate a Cash Receipt for the amount, in the name of the Broker.
Once the cheque amount is entered in ARL and the “Broker Instructions” are received electronically or manually keyed in,
automatic redistribution to identified client accounts will occur.
•
Clearing transactions will be automatically done using the CBSA pre-defined payment allocation rules (see scenario 6).
•
In order to clear only the transactions related to a specific Broker, ARL will cross-reference transactions with the Broker
ASEC provided within the transaction numbers.
•
Any specific importer item (single) which needs to be paid may be paid at a CBSA office with ARL access.
•
Brokers/importers may provide interim payments at any time.
39
Scenario 5: Cash B3 Scenario
•
Client arrives at a CBSA office to account for and release commercial
goods.
•
Proper import/release documentation is provided.
•
Importer/Broker submits coding form (B3).
•
Payment for the B3 is received by the CBSA.
•
The CBSA will provide the client with a K21 Cash Receipt.
•
Cash B3s will not appear on DNs but will be posted to client account.
•
Upon request, a client may receive a printout of their client account which
would include these cash B3’s.
A cash payment is blocked from the clearing process until the B3 data is
received through the CCS/ARL interface.
•
40
Scenario 6: Automatic Allocation of Incoming
Payments (Non-CSA)
•
The allocation process will match incoming payments and clear outstanding
transactions that are due based on the following rules:
–
–
–
•
A payment for a single transaction may be made at an ARL office;
Transactions that have a status of Secured or Appealed will be excluded from the allocation
process; and
Only transactions that are ‘due’ will be reviewed for clearing with incoming payments. If a
transaction is not due, it will be ignored for allocation purposes.
Then:
–
–
–
–
–
–
–
Credit Transactions (B2-1 AP, miscellaneous credits, K32 credits);
Dishonoured payments (NSF) – Fee of $25 and other various charges;
Administrative K23 invoice charges;
Penalties (K9, LAP and NPA)
Interest Charges for Overdue Amounts
Unsecured Transactions B3, B2-1 AR
Unapplied residual payment - in cases where there is a residual value for the payment and the
following transactions are outstanding but not yet due, the residual amount will be held on
account until the transaction becomes due then clear these transactions: K9, NPA or B2-1AR.
41
Scenario 6: Commercial clients making a payment to
CBSA via EDI
1. Commercial clients transmit an EDI 820 to their financial institution to initiate a CBSA
electronic payment. The 820 will be transmitted to CBSA by the FI. The file is to
contain the payment amount, the client identifier(s), for which the payment is to be
applied against.
2. FIs generate a confirmation of payment completed.
3. FIs post the payment transaction in the importer/broker bank account.
4. FIs deposit the money with Bank of Canada.
5. FIs provide payment details to CBSA.
6. The CBSA System receives and decrypts the transformed payment details file.
7. A unique payment identification number will be assigned for each payment.
8. CBSA ARL will distribute the payment amounts to their specific accounts according to
the “Broker Instructions” provided.
9. Clearing transactions in ARL will be automatically done using the CBSA pre-defined
payment allocation rules.
10. CBSA reconciles with GBS.
42
Scenario 6: Commercial clients making a payment to
CBSA via EDI
43
Broker Statement of Account (Non-CSA)
Importer #1 (312345678 RM0001)
Broker ASEC1
Debit
Broker Statement of Account
To Pay
312345678 RM0001
$120
314536229 RM0001
50
$170
ASEC1 B3
$100
ASEC2 B3
70
ASEC1 B3
20
Credit
120
Importer #2 (314536229 RM0001)
Debit
Payment
$170
ASEC1 B3
$50
ASEC6 B3
40
Credit
50
Bottom Line: Broker is in good standing
Broker Short Pays (Non-CSA)
Broker ASEC1
Broker Statement of Account
Importer #1 (312345678 RM0001)
To Pay
312345678 RM0001
$160
314536229 RM0001
50
Debit
210
ASEC1 B3
$100
ASEC2 B3
70
ASEC1 B3
20
ASEC1 B3
4020
Credit
140
Importer #2 (314536229 RM0001)
Debit
Broker submits $190 Payment
Brokers instructions: $140 to
Importer #1 & $50 to Importer #2
ASEC1 B3
$50
ASEC6 B3
40
Credit
$190
Bottom Line: Importer #1 account’s ASEC1
transactions underpaid by $20
50
Scenario 7: Importer NSF cheque process
•
On January 31, 2013, Importer « Guy & Mike’s Imports Inc. » submits a cheque in the
name of the Receiver General for Canada at a CBSA office with ARL access.
•
A CBSA employee enters the information in the ARL. Importer transactions are
subsequently cleared according to the CBSA Payment Allocation Rules.
•
On February 15, 2013, the CBSA receives notice that the January 31, 2013 cheque
from « Guy & Mike’s Imports Inc. » to the Receiver General for Canada has not
cleared due to insufficient funds (NSF cheque).
•
The CBSA employee receiving such information completes the following steps:
•
In ARL, reverses the January 31 importer payment. This will trigger the payment reversal to
the importer account and « unclear » the related transactions;
•
Log the NSF cheque in the importer record in ARL;
•
Contact the importer advising of the NSF cheque;
•
Issue an administrative NSF charge, currently set at $25;
•
Interest will be calculated on the Importer account for the non or late payment.
•
AMPS issued.
46
Scenario 8: Broker NSF cheque process
•
On January 31, 2013, « The Best Brokers Inc. » submits a cheque in the name of the Receiver
General for Canada at a CBSA office with ARL access, providing also the Broker Payment
Instructions for redistribution of sums to their identified client accounts.
•
A CBSA employee enters the information in the ARL and the sums are redistributed accordingly.
Importer transactions are subsequently cleared according to the CBSA Payment Allocation Rules.
•
On February 15, 2013, the CBSA receives notice that the January 31, 2013 cheque from « The Best
Brokers Inc. » to the Receiver General for Canada has not cleared due to insufficient funds (NSF
cheque).
•
The CBSA employee receiving such information completes the following steps:
•
In ARL, reverses the January 31 broker payment. This will trigger the reversal of payments to all importer
accounts from that payment made and to « unclear » the related transactions;
•
Log the NSF cheque in the broker record in ARL;
•
Contact the broker advising of the NSF cheque;
•
CBSA employee will issue an AMP (C336) to the broker;
•
Each importer affected by that NSF cheque is considered an individual occurrence, e.g. 70 Importers under that
cheque equals 70 x the AMP penalty to be applied;
•
Issue an administrative NSF charge, currently set at $25;
•
Interest will be calculated on all accounts affected for the non or late payments.
47
Scenario 9: Late Accounting (Non-CSA)
•
Once commercial goods have been imported using RPPP, Importer/Broker submits
B3 after the final accounting due date.
•
A late accounting penalty (LAP) is generated for the late transaction. (LAP
cancellation or waivers may still be done as per the current process).
•
If a cancellation is applied, a credit will appear on the client’s following DN (See
example of such credit in scenario 1, third DN).
•
Where the LAP is issued and subsequently credited, this will be properly reflected on
the importer SOA as long as the credit is posted within the same billing period.
•
If the cancellation and posting is performed after the generated SOA, the $100 LAP
will form part of the current SOA total amount but a credit of this same amount will be
on the importer account and will be reflected on the following month SOA.
•
The importer/broker has the option of paying the full SOA amount and receive credit
once the LAP credit posting occurs or has the option to short pay the SOA by $100,
knowing that the credit has/will occur.
48
Scenario 9: Late Accounting (Non-CSA)
Late Accounting Penalty : Cancellation prior to SOA
Importer Account
Debit
Jan 5th
B3
3000
Jan 5th
LAP
100
Jan 9th
LAP
cancellation
Credit
100
Since the LAP cancellation occurred prior to the SOA date, the SOA generated on
Feb 25th shows only the $ 3000 due.
49
Scenario 9: Late Accounting (Non-CSA)
Late Accounting Penalty : Cancellation after the SOA, prior to the payment date.
Importer Account
Debit
Credit
Jan 5th
B3
3000
Jan 5th
LAP
100
Feb 26th
LAP
cancellation
100
Feb 28th
Payment
3000
The SOA on February 25th would show $3100.
The Importer would see on the DN the LAP cancellation credit. If they chose to
only pay $3000, The next SOA would show a zero balance assuming no other
activity occurred in the account.
50
Scenario 9: Late Accounting (Non-CSA)
Late Accounting Penalty : Cancellation after the SOA and Payment date.
Importer Account
Debit
Credit
Feb 5
B3
3,000 ($100)
Feb 5
LAP
100
Feb 28th
Payment
3,000
March 1
LAP
cancellation
100
The SOA on February 25th would show $3100
The Importer would see on the DN on March 1,the LAP cancellation credit. If they
chose to only pay $3000, the original payment would allocate $100 to LAP, $2900 to
B3 and have left $100 unpaid duties, that would be cleared by the $ 100 LAP
51
cancellation credit.
Scenario 10: Offset/Disbursements (Non-CSA)
•
Different situations may occur that would create a credit to a client;
•
B2-1 A/P (Credit adjustment to an original B3);
•
K32 Drawback;
•
Credit of various invoices following an appeal, cancellation, override, etc. (LAP; K23 Invoice; B3; NPA; K9);
•
E29B Temporary Admission Permit Cash Security Deposit Credit/Refund
•
Currently, such credits are assessed at the transaction level, authorized for refund and
disbursed individually.
•
With the implementation of ARL, the CBSA is introducing offsets (similar to what CSA
clients do today) at the client account level. Where a transaction as stated above is
posted to the client account, the credit amount will be offset to existing debits in the
same billing period prior to having any form of disbursement made to the client.
•
Where a residual credit exists after offset and the client SOA is in a credit position, the
CBSA will automatically issue a refund of that credit amount to the client as long as the
credit amount is equal to or greater than the threshold amount currently set at $1,000.
•
If the credit amount is below the set threshold, it will remain on account until the following
month SOA. If the SOA is still in that same credit position, ARL will automatically trigger
the refund of this amount to the client. Please keep in mind that the GoC does not refund
any amounts of less than $2.
Note: A client may make a request for refund of a credit amount (SOA in a credit position) of less than the set threshold .
52
Scenario 11: B2-1 Detailed Adjustment Statement (DAS): Credit recipient
to be decided by broker (B2 Adjustment Request) (Non-CSA)
•
A Broker submits an Adjustment Request (B2) for a refund on a specific transaction; the
B2 is assessed by the CBSA.
•
A B2-1 Detailed Adjustment Statement (DAS) is created, resulting in a refund owing to
the importer.
•
The B2-1 is sent to the client (same procedure as today). Entry of the B2-1 credit amount
in CCS System (feeds to ARL) will include B2 “field 10” information. This information
provided by the broker will direct who ultimately receives the credit amount.
•
The B2-1will be recorded in the importer account and will appear as a credit transaction
on the importer DN as well as on the Broker DN (in that importer section) on the following
day.
•
If the Broker indicated that the credit is to go to the importer, this transaction will form part
of the Importer’s daily summary total on his SOA and will be reflected in the same
manner on the Broker’s SOA, in that importer portion.
•
If the Broker indicated on the B2 that the credit should to go to itself, the client’s DN will
show the credit amount transaction as well as a debit. This will provide a transparent
picture of the process, showing the credit being posted to the importer account then
pushed to the Broker’s account. The Importer’s SOA will not show the amount reflected
as a credit as they’ll have a plus & minus. The broker will see a credit amount for their
own DN (their RM account) as well as summarized as such on their SOA.
53
Scenario 11: Importer DN with B2-1 A/P Redirected to Broker
Daily Notice / Avis quotidien
New Age Tech. Inc.
BN|NE 987654321RM0001
DN date| Date de l'AQ
Payments received|Paiements reçus
Refund cheque or deposit|Remboursement par cheque ou dépôt
2013-01-03
$0.00
$0.00
Transactions 2013-01-02
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Release date /at
Type de
Date de mainlevée
document
B2-1, AP/CP
Port
Document #
No Document
0395
12222513685368
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
(450.26)
(450.26)
450.26
450.26
12222356877784
B2-1, AP/CP
0395
12222513685368
12222356877784
TOTAL
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
54
Scenario 11: Broker DN with B2-1 A/P Redirected from
Importer to Broker
Daily Notice|Avis quotidien
The Best Brokers, Inc.
BN|NE 358798533
DN date| Date de l'AQ
Payments received|Paiements reçus
Refund cheque or deposit|Remboursement par cheque ou dépôt
New Age Tech. Inc. BN #987654321RM0001
Transactions 2013-01-02
Payments Received|Paiements reçus
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
Release Date
Date de mainlevée
B2-1, AP/CP
Port
Document #
No Document
0496
12222513685368
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
2013-01-03
$0.00
$0.00
$0.00
Total
(450.26)
(450.26)
450.26
450.26
12222356877784
B2-1, AP/CP
0496
12222513685368
12222356877784
TOTAL
$0.00
$0.00
$0.00
$0.00
$0.00
The Best Brokers Inc. BN# 358798533RM0004
Transactions 2013-01-02
Payments Received|Paiements reçus
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
B2-1, AP/CP
Release Date
Date de mainlevée
Port
Document #
No Document
0496
12222513685368
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
(450.26)
$0.00
$0.00
Total
(450.26)
12222356877784
TOTAL
($450.26)
$0.00
$0.00
$0.00
$0.00
55
($450.26)
Scenario 11: Broker SOA with B2-1 A/P Redirected
from Importer to Broker
Statement of Account|Relevé de compte
The Best Brokers, Inc.
BN|NE: 358798533
SOA da te | Da te du RDC
Payment due date | Date d'échéance du paiement
2013-01-25
2013-01-31
New Age Tech. Inc. BN #987654321RM0001
Tra ns a cti ons
$0.00
Othe r cha rge s (ne w) |Autre s fra i s (Nouve a ux)
$0.00
$0.00
Total Payable|Montant total à payer
Transactions 2012-12-25 to 2013-01-24
Date
2013-01-02
TOTAL
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
0.00
$0.00
0.00
$0.00
$0.00
$0.00
$0.00
$0.00
The Best Brokers Inc. BN# 358798533RM0004
Tra ns a cti ons
($450.26)
Othe r cha rge s (ne w) |Autre s fra i s (Nouve a ux)
$0.00
-$450.26
Total Payable|Montant total à payer
Transactions 2012-12-25 to 2013-01-24
Date
2013-01-02
TOTAL
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
(450.26)
($450.26)
Total
(450.26)
$0.00
$0.00
$0.00
$0.00
($450.26)
56
Scenario 12: B2-1 (DAS) – Broker submits B3/CBSA
generates DAS (Non-CSA)
•
A B3 has been submitted by a Broker where the adjustment is initiated directly by the
CBSA. A B2-1 DAS is issued.
•
The B2-1 is sent to the Importer and to the Broker responsible for the B3 while the
adjustment amount appears on the Broker and Importer DNs.
• If the adjustment is a credit, the refund will be applied as an offset to the Importer’s
account.
•
If the adjustment is a debit, the transaction will appear in the « Other Transactions »
section, with a specific due date (30 days from issuance) for that transaction.
•
On the 25th day of the month, both Importer and Broker will receive a SOA displaying daily
summary totals of financial activity for each day of the previous calendar month, including
the adjustment amount if it is a payable.
•
If the adjustment is a receivable, the specific B2-1 will appear in the « Other Transactions »
section for that Importer SOA.
•
The Broker’s SOA will be broken down by client.
NOTE: No B2-1 will appear on DN or SOA for an amount under $7.50 unless broker/importer
abuses this privilege (as per D-Memo).
57
Scenario 13: B2-1 (DAS) – No Broker Involved (Non-CSA)
•
After the final accounting is provided, reason is found to request an adjustment to the original
accounting documentation.
•
An Importer submits an Adjustment Request (B2) for that transaction.
•
The B2-1 is created by the CBSA and is sent to the Importer while the adjustment amount is
posted on the Importer’s account and appears on its DN.
• If the adjustment is a credit, the refund will be applied as an offset to the Importer’s
account.
•
If the adjustment is a debit, the transaction will appear in the « Other Transactions »
section, with a specific due date (30 days from issuance) for that transaction.
•
On the 25th day of the month, the Importer will receive a SOA displaying daily summary totals
of financial activity for each day of the previous billing period, also including the specific B2-1
in the « Other Transactions » section if a receivable.
•
As this transaction was initiated by the Importer, a Broker will not see this transaction appear
on their DN or SOA.
NOTE: No B2-1 will appear on DN or SOA for an amount under $7.50 unless broker/importer 58
abuses this privilege (as per D-Memo).
Scenario 14: Duplicate payment recovery process
•
“Guy & Mike’s Imports” January 25, 2013 SOA is for $50K where the Importer has used
“The Best Brokers Inc.” for their dealings with the CBSA.
•
On January 31, 2013, the Importer pays the CBSA $50K for the payment in full for the
previous month’s transactions.
•
On January 31, 2013, “The Best Brokers Inc.” makes a payment and authorizes the
transfer of $50K to “Guy & Mike’s Imports” account by submitting their payment
instructions.
•
The CBSA (ARL) transfers $50K from the Broker’s account to the Importer’s account as
directed.
An over-payment has occurred!
59
Scenario 14: Duplicate payment recovery process
(continued)
•
On February 4, 2013, “The Best Brokers Inc.” contacts the CBSA informing them that
they should not have paid the $50K for “Guy & Mike’s Imports” and requests to be
refunded.
•
As the funds are in “Guy & Mike’s Imports’” account and control, only the Importer
can request a refund (process TBD). The CBSA directs the broker to ask Guy &
Mike’s Imports” to request the refund and subsequently pay/refund them (broker).
•
“Guy & Mike’s Imports” contacts the CBSA to request a refund of $50K due to the
duplicate payment.
•
Subsequent to verification and internal authorization, the CBSA, through PWGSC,
issues a refund of $50K to “Guy & Mike’s Imports”.
60
Scenario 15: B2-1 (DAS) – 2 Brokers involved / DN’s & SOA’s (Non-CSA)
•
•
The Best Brokers Inc. » submits coding form (B3) on behalf of “Guy & Mike’s Imports Inc.”.
After the final accounting is provided, reason is found to request an adjustment to the original
accounting documentation.
•
“Guy & Mike’s Imports Inc.” hires “Top Notch Brokers” to request an adjustment for that transaction.
“Top Notch Brokers” submits an Adjustment Request (B2) for that transaction.
•
The B2-1 DAS generated by the CBSA is sent to “Guy & Mike’s Imports Inc.” and/or to “Top Notch
Brokers” (Broker responsible for the B2 Adjustment Request).
• If the adjustment is a credit, the refund will be applied to the Importer’s account (according to
the broker instructions).
•
If the adjustment is a debit, the transaction will appear in the « Other Transactions » section,
with a specific due date (30 days from issuance) for that transaction.
•
On the day following the B2-1 issuance, this transaction will appear on both “Guy & Mike’s Imports
Inc.” and “Top Notch Brokers” Daily Notices.
•
On the 25th day of the month, “Guy & Mike’s Imports Inc.” and “Top Notch Brokers” will receive a
SOA displaying daily summary totals of financial activity for each day of the previous calendar
month, but also including the specific B2-1 in the « Other Transactions » section if the B2-1 is a
receivable.
Note - « The Best Brokers Inc. » responsible for the original B3 will not be notified as their involvement ended upon creation
and transmission of the B3 and possibly payment of that transaction.
61
Scenario 15: “Guy & Mike’s Imports” DN (B3)
Daily Notice / Avis quotidien
Guy & Mike's Imports Inc.
BN| NE 123456789RM0001
DN date| Date de l'AQ
Payments received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
2013-01-01
$240,620.35
$0.00
Transactions 2012-12-31
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
Release date /at
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
I
B3
2012-12-20
0351
12222890603766
(2,562.00)
(1,225.00)
I
B3
2012-12-20
0351
12222890603766
25.62
12.25
37.87
I
B3
2012-12-21
0354
55555943835849
189.25
136.98
436.23
I
B3
2012-12-12
0441
12222783837966
25,698.25
LAP/SDDT
25,698.25
12222783837966
100.00
I
B3
2012-12-27
0485
12345523963127
365.99
I
B3
2012-12-28
0395
12222783837954
135,987.00
12222513685368
(349.56)
B2-1, AP/CP
4960
B2-1, AP/CP
4960
TOTAL
110.00
(3,787.00)
254.89
620.88
35,231.08
171,218.08
(349.56)
12222356875434(m)
12222514144105
100.00
(187.87)
(72.26)
(260.13)
12345587696999
K23
4910
12345678
189.54
189.54
K23
5410
23568972
19.99
19.99
K23
5410
23568973
19.78
K32
0482
122278387556760
LAP
5780
12222414144110
(24.56)
(100.00)
$159,142.12
19.78
(24.56)
$110.00
$182.63
$34,155.31
$229.31
(100.00)
$193,819.37
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
62
Scenario 15: “The Best Brokers” DN (B3)
Daily Notice / Avis quotidien
The Best Brokers, Inc.
BN|NE 358798533
DN date| Date de l'AQ
Payments received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
2013-01-01
$44,005.01
$0.00
Guy & Mike's Imports Inc. BN #123456789RM0001
Transactions 2012-12-31
Payments Received|Paiements reçus $34,005.01
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
Release Date
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
I
B3
2012-12-20
0351
12222890603766
(2,562.00)
(1,225.00)
I
B3
2012-12-20
0351
12222890603766
25.62
12.25
I
B3
2012-12-12
0441
12222783837966
25,698.25
2012-12-28
0395
0496
B2-1, AP/CP
Total
(3,787.00)
37.87
25,698.25
100.00
12222783837966
LAP/SDDT
B3
Others
Autres
12222783837954
135,987.00
12222513685368
(349.56)
51.28
100.00
136,038.28
(349.56)
12222356875434(m)
0496
B2-1, AP/CP
12222514144105
(72.26)
(187.87)
(260.13)
12345587696999
K32
0482
122278387556760
LAP
5780
12222414144110
(24.56)
$158,586.88
TOTAL
(24.56)
($100.00)
$0.00
($72.26)
$0.00
($1,161.47)
(100.00)
$157,353.15
Phil's Thrills Ltd. BN #757388212RM0001
Transactions 2012-12-31
Payments Received|Paiements reçus $10,000.00
B3 Field 6
indicator
if: "I" or "G"
Champ 6 si:
"I" ou G"
Document
Type
Type de
document
Release Date
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
63
Scenario 15: “Guy & Mike’s Imports” SOA (B3)
133.45
Customs Duties
Droits de douanes
Guy & Mike's Imports Inc.
BN|NE 123456789RM0001
Date
2012-12-26
2012-12-27
SOA date| Date du RDC
A.
Transactions
Arrears Interest|Intérêts sur arriérés
Unpaid Balance Forward|Solde impayé reporté
0.00
0.00
0.00
329,511.75
2013-01-25
2013-01-31
240,620.35
(240,620.35)
0.00
Statement of Account|Relevé de compte
Payment due date | Date d'échéance du paiement
Previous SOA Balance|Solde précédent de l'RDC
Payment since last SOA|Paiement depuis dernier RC
B.
Other charges (new) |Autres frais (Nouveaux)
Refund cheque or deposit|Remboursement (chèque ou dépôt)
C.
Total Payable|Montant total à payer
Total
57,705.67
1,445.67
257.79
$329,511.75
D.
GST/PST/HST
TPS/TVP/TVH
124.34
1,345.67
40,395.07
193,819.37
$329,511.75
(5,235.37)
436.23
229.31
40,687.32
$638.84
209.53
200.00
Others
Autres
E.
Excise Tax
Taxe d'accise
Transactions 2012-12-25 to 2013-01-24
SIMA
LMSI
100.00
$98,273.29
111.54
20,498.71
136.98
34,155.31
7,505.67
182.63
34,395.07
110.00
6,000.00
159,142.12
110.00
50,000.00
2012-12-31
189.25
$210.37
(72.26)
2012-12-28
2013-01-13
20,051.34
2012-12-30
2013-01-15
$220.00
(5,346.91)
$230,169.25
2013-01-16
You may pay your statement of account electronically, through your financial institution’s Internet or telephone banking services,
through a broker or at a CBSA office. For more information about this option, visit our Web site at www.cbsa.gc.ca or contact your
financial institution.
Vous pouvez acquitter votre relevé de compte en ligne via le site Web de votre établissement financière, ou par le biais du
téléphone, par l’entremise d’un courtier ou à un bureau de l’ASFC. Pour plus d’information, visitez le site Web, www.cbsa-asfc.gc.ca
ou votre établissement financière.
Payment due date: Late or no payment will result in late payment interest charges and penalties.
Date d'échéance du paiement: Les soldes acquittés en retard ou le défaut de payer occasionneront des intérêts pour retard de
paiement ainsi que des pénalités.
E. "Total Payable" is the sum of the "Unpaid Balance Forward", the "Arrears Interest", "Transactions" and "Other Charges" (A to D). Le
"Montant total à payer" représente la somme du "Solde impayé reporté", des "Intérêts sur arriérés", des "Transactions" ainsi que
des "Autres frais" (A à D).
D. "Other charges" is the sum of all transactions in the "Other Transactions" section. However, if a transaction appeared in this
section before the previous SOA, this transaction amount is rolled up in the Unpaid Balance Forward only.
«Autres frais» est la somme de toutes les transactions dans la section «autres transactions». Toutefois, s i une transaction qui
apparait dans cette section avant de la précédente « SOA » ce montant de la transaction est retrouvée dans la section, « solde
impayé reporté » uniquement.
C. "Transactions" amount is the total of the "Transactions" section of the Statement of Account.
La valeur des "Transactions" est le total de la section "Transactions" de ce relevé de compte.
B. "Arrears Interest" is the Interest calculated on the unpaid balance forward as well as any interest on overdue amounts from the
"Other Transactions" section.
«Intérêt sur arriérés» correspond à l'intérêt calculé sur le solde impayé reporté ainsi que les intérêts sur les montants en
souffrances retrouvé à la section «Autres transactions».
A. "Unpaid Balance Forward" amount is the difference between the "Previous SOA Balance" line, the amounts paid during the
reporting period and any refunds issued identified in the 'Refund cheque or deposit" line.
«Solde impayé reporté»; ce montant correspond à la différence entre la ligne «Solde précédent de l'RDC», les montants payés au
cours de la période de déclaration et tous remboursements émis identifiés à la ligne «Remboursement (chèque ou dépôt)».
TOTAL
64
Scenario 15: “The Best Brokers” SOA (B3)
Statement of Account|Relevé de compte
The Best Brokers, Inc.
BN|NE 358798533
SOA da te| Da te du RDC
Payment due date | Date d'échéance du paiement
2013-01-25
2013-01-31
Guy & Mike's Imports Inc. BN #123456789RM0001
A.
Tra ns a cti ons
$293,045.53
B.
Other cha rges (new) |Autres fra i s (Nouvea ux)
$0.00
C.
Total Payable|Montant total à payer
$293,045.53
Transactions 2012-12-25 to 2013-01-24
Date
2012-12-26
Customs Duties
Droits de douanes
SIMA
LMSI
133.45
100.00
2012-12-27
2012-12-28
50,000.00
2012-12-30
6,000.00
2013-12-31
158,586.88
2013-01-13
189.25
2013-01-15
20,051.34
2013-01-16
(5,346.91)
TOTAL
Excise Tax
Taxe d'accise
$229,614.01
GST/PST/HST
TPS/TVP/TVH
110.00
(72.26)
Total
124.34
257.79
1,345.67
1,445.67
7,505.67
(72.26)
Others
Autres
200.00
34,395.07
40,395.07
(1,161.47)
157,353.15
136.98
436.23
20,498.71
209.53
($44.52)
$62,956.51
Phil's Thrills Ltd. BN #757388212RM0001
40,687.32
(5,235.37)
111.54
$110.00
57,705.67
$409.53
$293,045.53
65
Scenario 15: “Guy & Mike’s Imports” DN (B2-1)
Daily Notice / Avis quotidien
Guy & Mike's Imports Inc.
BN| NE 123456789RM0001
DN date| Date de l'AQ
Payments received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
2013-02-07
$0.00
$0.00
Transactions 2013-02-06
B3 Field 6 Document
champ 6
Type
Release date /at
If/si "I"
Type de Date de mainlevée
or/ou "G" document
B2-1, AP/CP
Port
4960
TOTAL
Document #
No Document
12345513685368
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
(34,491.02)
(34,491.02)
12222783837954
($34,491.02)
$0.00
$0.00
$0.00
$0.00
($34,491.02)
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
66
Scenario 15: “Top Notch Brokers” DN (B2-1)
Daily Notice / Avis quotidien
Top Notch Brokers, Inc.
BN|NE 827481225
DN date| Date de l'AQ
Payments received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
Guy & Mike's Imports Inc. BN #123456789RM0001
Transactions 2013-02-06
Payments Received|Paiements reçus
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
Release Date
Date de mainlevée
B2-1, AP/CP
Port
Document #
No Document
0496
12345513685368
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
(34,491.02)
2013-02-07
$0.00
$0.00
$0.00
Total
(34,491.02)
12222783837954
TOTAL
($34,491.02)
$0.00
$0.00
$0.00
$0.00
New Age Tech Inc. BN #987654321RM0001
Transactions 2013-02-06
Payments Received|Paiements reçus
B3 Field 6
indicator
if: "I" or "G"
Champ 6 si:
"I" ou G"
Document
Type
Type de
document
Release Date
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
G
B3
2013-02-02
0351
12345890603766
25.62
G
B3
2013-02-03
0354
12345943835849
189.25
G
B3
2013-02-03
0441
12345783837966
TOTAL
SIMA
LMSI
Excise Tax
Taxe d'accise
110.00
Others
Autres
$110.00
$0.00
$0.00
Total
12.25
37.87
136.98
436.23
50,653.01
25,698.25
$25,913.12
GST/PST/HST
TPS/TVP/TVH
($34,491.02)
$50,802.24
76,351.26
$0.00
$76,825.36
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
67
Scenario 15: “Guy & Mike’s Imports” SOA (B2-1)
Statement of Account|Relevé de compte
Guy & Mike's Imports Inc.
BN|NE 123456789RM0001
SOA d a te | D a te d u RD C
Payment due date | Date d'échéance du paiement
Pre vi o u s SOA Ba l a n ce |So l d e p ré cé d e n t d e l 'RD C
Pa yme n t s i n ce l a s t SOA|Pa i e me n t d e p u i s d e rn i e r RC
Refund cheque or depos it|Rembours ement (chèque ou dépôt)
A.
Un p a i d Ba l a n ce Fo rwa rd |So l d e i mp a yé re p o rté
B.
Arre a rs I n te re s t|I n té rê ts s u r a rri é ré s
C.
Tra n s a cti o n s
D.
Oth e r ch a rge s (n e w) |Au tre s fra i s (No u ve a u x)
E.
Total Payable|Montant total à payer
2013-02-25
2013-02-28
329,511.75
(329,511.75)
0.00
0.00
0.00
(34,491.02)
0.00
-$34,491.02
Transactions 2012-12-25 to 2013-01-24
Da te
2013-02-06
TOTAL
Cus toms Duties
Droits de doua nes
SIMA
LMSI
Excis e Ta x
Ta xe d'a ccis e
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Tota l
(34,491.02)
($34,491.02)
(34,491.02)
$0.00
$0.00
$0.00
$0.00
($34,491.02)
A. "Unpaid Balance Forward" a mo u n t i s th e d i ffe re n ce b e twe e n th e "Pre vi o u s SOA Ba l a n ce " l i n e , th e a mo u n ts p a i d d u ri n g th e
re p o rti n g p e ri o d a n d a n y re fu n d s i s s u e d i d e n ti fi e d i n th e 'Re fu n d ch e q u e o r d e p o s i t" l i n e .
«Solde impayé reporté»; ce mo n ta n t co rre s p o n d à l a d i ffé re n ce e n tre l a l i gn e «So l d e p ré cé d e n t d e l 'RD C», l e s mo n ta n ts p a yé s a u
co u rs d e l a p é ri o d e d e d é cl a ra ti o n e t to u s re mb o u rs e me n ts é mi s i d e n ti fi é s à l a l i gn e «Re mb o u rs e me n t (ch è q u e o u d é p ô t)».
B. "Arrears Interest" i s th e I n te re s t ca l cu l a te d o n th e u n p a i d b a l a n ce fo rwa rd a s we l l a s a n y i n te re s t o n o ve rd u e a mo u n ts fro m th e
"Oth e r Tra n s a cti o n s " s e cti o n .
«Intérêt sur arriérés» co rre s p o n d à l 'i n té rê t ca l cu l é s u r l e s o l d e i mp a yé re p o rté a i n s i q u e l e s i n té rê ts s u r l e s mo n ta n ts e n
s o u ffra n ce s re tro u vé à l a s e cti o n «Au tre s tra n s a cti o n s ».
C. "Transactions" a mo u n t i s th e to ta l o f th e "Tra n s a cti o n s " s e cti o n o f th e Sta te me n t o f Acco u n t.
La va l e u r d e s "Transactions" e s t l e to ta l d e l a s e cti o n "Tra n s a cti o n s " d e ce re l e vé d e co mp te .
D. "Other charges" i s th e s u m o f a l l tra n s a cti o n s i n th e "Oth e r Tra n s a cti o n s " s e cti o n . Ho we ve r, i f a tra n s a cti o n a p p e a re d i n th i s
s e cti o n b e fo re th e p re vi o u s SOA, th i s tra n s a cti o n a mo u n t i s ro l l e d u p i n th e Un p a i d Ba l a n ce Fo rwa rd o n l y.
«Autres frais» e s t l a s o mme d e to u te s l e s tra n s a cti o n s d a n s l a s e cti o n «a u tre s tra n s a cti o n s ». To u te fo i s , s i u n e tra n s a cti o n q u i
a p p a ra i t d a n s ce tte s e cti o n a va n t d e l a p ré cé d e n te « SOA » ce mo n ta n t d e l a tra n s a cti o n e s t re tro u vé e d a n s l a s e cti o n , « s o l d e
i mp a yé re p o rté » u n i q u e me n t.
E. "Total Payable" i s th e s u m o f th e "Un p a i d Ba l a n ce Fo rwa rd ", th e "Arre a rs I n te re s t", "Tra n s a cti o n s " a n d "Oth e r Ch a rge s " (A to D ). Le
"Montant total à payer" re p ré s e n te l a s o mme d u "So l d e i mp a yé re p o rté ", d e s "I n té rê ts s u r a rri é ré s ", d e s "Tra n s a cti o n s " a i n s i q u e
d e s "Au tre s fra i s " (A à D ).
Pa yme n t d u e d a te : La te o r n o p a yme n t wi l l re s u l t i n l a te p a yme n t i n te re s t ch a rge s a n d p e n a l ti e s .
D a te d 'é ch é a n ce d u p a i e me n t: Le s s o l d e s a cq u i tté s e n re ta rd o u l e d é fa u t d e p a ye r o cca s i o n n e ro n t d e s
p a i e me n t a i n s i q u e d e s p é n a l i té s .
i n té rê ts p o u r re ta rd d e
Yo u ma y p a y yo u r s ta te me n t o f a cco u n t e l e ctro n i ca l l y, th ro u gh yo u r fi n a n ci a l i n s ti tu ti o n ’s I n te rn e t o r te l e p h o n e b a n ki n g s e rvi ce s ,
th ro u gh a b ro ke r o r a t a CBSA o ffi ce . Fo r mo re i n fo rma ti o n a b o u t th i s o p ti o n , vi s i t o u r We b s i te a t www.cb s a .gc.ca o r co n ta ct yo u r
fi n a n ci a l i n s ti tu ti o n .
Vo u s p o u ve z a cq u i tte r vo tre re l e vé d e co mp te e n l i gn e vi a l e s i te We b d e vo tre é ta b l i s s e me n t fi n a n ci è re , o u p a r l e b i a i s d u
té l é p h o n e , p a r l ’e n tre mi s e d ’u n co u rti e r o u à u n b u re a u d e l ’ASFC. Po u r p l u s d ’i n fo rma ti o n , vi s i te z l e s i te We b , www.cb s a -a s fc.gc.ca
o u vo tre é ta b l i s s e me n t fi n a n ci è re .
68
Scenario 15: “Top Notch Brokers” SOA (B2-1)
Statement of Account|Relevé de compte
Top Notch Brokers, Inc.
BN|NE 827481225
SOA date| Date du RDC
Payment due date | Date d'échéance du paiement
2013-02-25
2013-02-28
Guy & Mike's Imports Inc. BN #123456789RM0001
A.
Transactions
($34,491.02)
B.
Other charges (new) |Autres frais (Nouveaux)
$0.00
C.
Total Payable|Montant total à payer
$0.00
Transactions 2012-12-25 to 2013-01-24
Date
2013-02-06
TOTAL
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
(34,491.02)
($34,491.02)
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
(34,491.02)
0.00
$0.00
$0.00
$0.00
New Age Tech Inc. BN #987654321RM0001
$0.00
($34,491.02)
69
Scenario 16: Importer transacts with wrong broker (Non-CSA)
•
Importer or carrier arrives at the border to release goods and goes to a different
Broker (Broker B) than the Broker originally contracted (Broker A) to get the
release/accounting documentation done.
•
Accounting documentation (B3) is created by Broker B and presented to the CBSA.
•
After the fact, Broker A or B realizes that the importation of goods was documented
by the wrong Broker.
•
The CBSA will not partake in this dispute as it is not an accounting or documentation
error, but rather a dispute between Brokers and respective to the Importer-Broker
relationship. The CBSA received proper release and accounting documentation.
•
The transaction will appear on the Importer DN and Broker B’s DN, and the amount
due will form part of the Importer and Broker B’s SOA for proper payment.
•
The CBSA will expect payment of duties & taxes on the payment due date.
70
Scenario 17: Broker’s Transaction appears on another
broker’s account – CBSA Error (Non-CSA)
•
Broker (Broker 1) advises a CBSA office with ARL access of the error (i.e., the
transaction belongs to a different Broker (Broker 2).
•
The CBSA reviews the documentation (DN) immediately, if possible.
•
Upon confirmation of the error, the transaction will be moved to the appropriate account
or placed in a suspense account if the appropriate account cannot be found
immediately.
•
The transaction is manually corrected. The two Brokers involved will see the adjustment
on their respective DN’s. Broker 1 will see the transaction as a credit while Broker 2 will
see this transaction appear as a debit.
•
If the transaction is unchanged but simply moved, there is no change to the importer
account and DN required.
•
If the transaction number or amount(s) is changed, transaction credit and repost with
new data will occur and will show on the subsequent DN.
•
Note that in order for this to appear on the appropriate SOA, the error must be
corrected no later than the last business day before the SOA generation (set to be
generated on the 25th of every month).
71
Scenario 18: Importer’s Transaction appears on
another importer’s account – CBSA Error (Non-CSA)
•
Broker or Importer (Importer 1) advises a CBSA office that has ARL access of the
error (i.e., the transaction belongs to a different Importer (Importer 2).
•
The CBSA reviews the documentation (DN) immediately, if possible.
•
Upon confirmation of the error, the transaction will be moved to the appropriate
account or placed in a suspense account if the appropriate account cannot be found
immediately.
•
The transaction is manually corrected. The two Importers (and Broker if applicable)
involved will see the adjustment on their respective DN’s. Importer 1 will see the
transaction as a credit while Importer 2 will see this transaction appear as debit. If a
Broker is also involved, these changes will also appear on the Broker(s) DNs.
•
Note that in order for this to appear on the appropriate SOA, the error must be
corrected no later than the last business day before the SOA generation (set to be
generated on the 25th of every month).
72
Scenario 18: Importer Transaction appears on another
Importer’s Account
Correction of a debit prior to SOA
Autre Mec Import Account
Guy & Mike Imports Inc. Account
Debit
Feb 27th
B3
3000
Feb 28th
B3
700
Mar 3rd
B3 Correction
Debit
Credit
700
Feb 27th
B3
2200
Mar 3rd
B3
700
Credit
Note: the transaction DEBIT date would be Feb 28th
As long as the correction is made prior to the SOA on March 25th, the SOA would show
$ 3000 due from Guy and Mike Import Inc. and $ 2900 from Autre Mec Import. Please
note that even though the system transfer date is March 3rd, the B3 debit date would be
Feb 28th on Autre Mec Import’s account.
73
Scenario 18: Importer’s Transaction appears on
another importer’s account
Correction of a debit after to SOA
Guy & Mike Imports Inc. Account
Debit
Credit
Feb 27th
B3
3000
Feb 28th
B3
700
Mar 27th
B3
Correction
700
Payment
3000
Mar 29th
Autre Mec Import Account
Debit
Feb 26th
B3
2200
Mar 27th
B3
700
Mar 29th
Payment
Credit
2200
Note: the transaction DEBIT date would be Feb 28th
25th
The SOA on March
would show $ 3700 due from Guy and Mike Import Inc. and $ 2200 from Autre Mec
Import. Please note that even though the system transfer date is March 27th, the duties & taxes debit date would
be Feb 28th on Autre Mec’s account. The SOA generated on April 25 th will reflect the correction, with the credit
for $700 on Guy & Mike Imports. The associated debit date of Feb 28th, will preclude any interest charges to be
calculated on the $700 since Guy and Mike only paid the $3000 they owed. Autre Mec Import would see the
$700 on their April 25th SOA. As long as Autre Mec Import pays the $ 700 by March 29th, they would not have
any interest charged. If payment is post payment due date, interest would be charged but manually reversed. 74
Scenario 19: Importer’s Transaction appears on another
Importer’s Account – Broker Error (non CSA)
•
Broker or Importer (Importer 1) advises a CBSA office that has ARL access of the
error (i.e., the transaction belongs to a different Importer (Importer 2)).
•
If the error justifies an override (as per the override rules found in D17-1-5), such override will be accepted
and executed accordingly. If not, a B2 Adjustment Request will be required.
•
The Broker or Importer files an override request including supporting documentation,
as per Memorandum D17-2-3 & D17-1-5, par 76-88. These D-Memos will be
updated to reflect new procedures following ARL implementation.
•
The CBSA reviews the documentation (DN, B3, invoice, etc.) immediately, if possible.
•
Upon confirmation of the error, the CBSA will override the transaction in ARL.
•
The transaction is manually corrected. Importer 1 (and Broker if applicable) will see a
transaction reversal on their next DN while Importer 2 will see this transaction appear
on their own DN.
•
Note that in order for this to appear on the appropriate SOA, the error must be
corrected no later than the last business day before the SOA generation (set to be
generated on the 25th of every month).
75
Scenario 20: Override (Non-CSA)
•
Broker or Importer advises a CBSA office with access to CCS of an accounting error.
•
If the error justifies an override (as per the override rules found in D17-1-5), such override will
be accepted and executed accordingly. If not, a B2 Adjustment Request will be required.
•
The Broker or Importer files an override request including supporting documentation, as
per Memorandum D17-2-3 & D17-1-5, par 76-88. These D-Memos will be updated to
reflect new procedures following ARL implementation.
•
The CBSA reviews the documentation (DN, B3, invoice, etc.) immediately, if possible.
•
Upon confirmation of the error, the CBSA will override the transaction in CCS, which will
feed the correction data to ARL overnight.
•
The Importer (and Broker if applicable) will see a credit of the original B3 and reposting of
this same B3 number with new amounts as a debit on their next DN.
•
Note that in order for this to appear on the appropriate SOA, the error must be corrected no
later than the last business day before the SOA generation (set to be generated on the 25 th
of every month).
76
Scenario 21: GST Option (Non-CSA)
•
Upon importation of commercial goods using RPPP, the Broker and Importer agree to use the GST
Option for a specific transaction.
•
Broker submits B3 on behalf of his client, coding Field 6 of the B3 with a “G” for the GST Option
used.
•
The ARL will generate a DN of all recorded transactions to the Importer/Broker on the following
day.
•
Both the Broker’s and Importer’s DN will show this transaction with a « G » in the GST/IDS Option
column.
•
The Importer SOA will show a Total Payable that includes GST/IDS Option amounts.
•
The Broker SOA will show a Total Payable for each of their importer with transactions that billing
month. These Total Payables will include the GST/IDS Option amounts. The totals may not match
the importer totals if the importer used more than one broker or had transactions not identified in
ARL with a broker ASEC.
•
The ARL will provide internal controls to identify GST Option amounts that are not paid on time.
•
ARL will produce a report of any “uncleared” B3 transactions identified with a “G” and linked to a
specific Broker ASEC number. Where such uncleared transactions exist, the unit responsible for Account Securities will notify both broker and importer of the non-payment.
•
GST option privileges may be revoked.
Note: This process allows the removal of the GST/IDS Option and “Difference” lines from the previous SOA version. This
also simplifies clearing controls.
77
Scenario 21: Clarification of Broker payment clearing in
the Importer’s account under GST Option
Date & Description
Debit
Jan 5: B3 Broker’s ASEC ($40 duties, $80 GST)
Credit
Balance
$40
$40
80
120
Jan 10: B3 Broker’s ASEC ($50 duties, $60 GST)
50
170
…
60
230
Since the B3 has the posting attribute = ‘G’
…
attribute = ‘G’
Broker’s DN’s summarized on SOA (importer owes
$90 duties and $140 GST)
…
Broker submits $90 payment clearing:
$90
140
- Clears Jan 5 $40 duty
- Skips Jan 5 $80 GST
- Clears Jan 10 $50 duty
- Skips Jan 10 $50 GST
Bottom Line: broker is in good standing
3/7/2013
BCCC Working Group Discussion
78
Scenario 22: Importer Direct Security (IDS) Option (Non-CSA)
•
Upon importation of commercial goods using RPPP, the Importer (having their own
account security) uses a Broker to provide their B3.
•
Two scenarios may occur:
•
First, the Broker completes the B3 and uses the Importer’s own transaction
number (Importer ASEC as 1st 5 digits). In this case, field 6 is to be left blank.
The transaction will be posted to the Importer account and will only appear on
the Importer DN (ARL uses the ASEC, the transaction number, along with the
BN15 in field one of the B3 to identify where the transaction is to appear on;
which DN).
•
Payment will need to be made by the importer as the transaction will not be on
the broker DN or SOA.
•
Second, the Broker completes the B3 using their own transaction number
(Broker ASEC as 1st 5 digits). The Broker will insert the letter “I” in field 6 of the
B3, indicating that this Importer has posted their own security. The transaction
will be posted to the Importer account and will appear on both the Importer and
Broker DN.
•
Payment may be made by the broker or importer.
•
Payment made by the Importer will appear on their following DN and SOA.
•
Payment made by the Broker will appear on their DN and SOA as well as on the
Importer’s.
79
Scenario 23: RSF & Payment
To be finalized
80
Scenario 24: Importer/Broker Submits Paper B3 TO A NonTerminal Office (NTO) (Non-CSA)
•
Client arrives at a CBSA office to release commercial goods.
•
Proper import/release documentation is provided; goods are released.
•
Importer/Broker submits coding form (B3).
•
Port of Entry sends B3 form to another CBSA office for data entry into CCS.
•
Once the B3 is keyed into CCS (later date), ARL will post the transaction on the Importer’s DN the
following day.
•
The B3 will be backdated in CCS with proper accounting date.
•
On the 25th day of every month, Importers and Brokers will receive a SOA displaying daily summary
totals of financial activity for each day of the previous billing period. For Brokers, SOAs will be broken
down by client.
•
If the B3 transaction is received by ARL after the generation of the SOA, the importer/broker should
provide payment for the SOA but also for this B3.
•
If payment is received without this B3 added to the SOA amount, interest will be charged from the
payment due date until payment received.
•
The late B3 will appear on the subsequent SOA amount.
Note 1: The ARL/CARM Project team will ensure emphasis is made on NTO personnel to expedite B3’s to Terminal
Offices to ensure timely keying of entries in CCS. In order to ensure this event does not occur, all efforts should be made
by a client to provide paper B3’s to “Terminal Offices” only.
81
Scenario 25: CLVS posting (Non-CSA)
•
Where a Courier/Broker imports LVS goods and accounts for them on a “F” type B3
(identified as the one single Importer and BN15, as the B3 is for a single client), the
B3 will be posted to the Importer’s account, DN, and SOA.
•
•
•
•
Where a Courier/Broker imports LVS goods and accounts for them on a “F” type B3
(identified as the Courier/Broker and their BN15, as the B3 will be posted to the
courier/broker account for multiple clients):
•
•
•
•
Where a B2-1 DAS credit occurs, the credit will be posted to that Importer account and the refund (offset
first) will be made accordingly.
Where the B2 adjustment request was made by the Courier/Broker, see Scenario #4.
Where an adjustment request is made by the Importer, see Scenario #6.
A manual process is required in order to isolate the specific importer’s goods (duties & taxes). Once
isolated, a B2-1 will be produced and fed to ARL.
ARL will post the transaction to the client account and refund accordingly (offset first; disbursement second).
If B2 is submitted by the courier/broker and identified to receive refund, not the importer, see scenario 11.
Where the importer is a non-commercial client, a B2G “CBSA Informal Adjustment
Request” will be used to request a refund of all or part of the duties & taxes.
•
This process is not part of the ARL scope and will remain as is.
82
Scenario 25: CLVS client refund where B3 for a single importer
Daily Notice / Avis quotidien
Guy & Mike's Imports Inc.
DN date|Date de l'AQ
Payements Received|Paiements reçus
BN | NE 123456789RM0001
Refund cheque or deposit|Remboursement par chèque ou dépôt
2013-01-25
$0.00
$0.00
Transactions 2013-01-24
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
Release date /at
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
I
B3
2013-01-19
0351
12222890603766
(2,562.00)
(1,225.00)
I
B3
2013-01-19
0351
12222890603766
25.62
12.25
I
B3
2013-01-24
0354
55555943835849
TOTAL
189.25
110.00
($2,347.13)
$110.00
Others
Autres
(3,787.00)
37.87
1,136.98
$0.00
($75.77)
Total
1,436.23
$0.00
($2,312.90)
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
83
Scenario 25: CLVS client refund where B3 for a single importer
•
•
The Importer submits a B2 for an adjustment on the F type B3;
After assessment from the CBSA, a B2-1 is issued and posted to the Importer
account.
Daily Notice / Avis quotidien
Guy & Mike's Imports Inc.
DN date|Date de l'AQ
Payements Received|Paiements reçus
BN | NE 123456789RM0001
Refund cheque or deposit|Remboursement par chèque ou dépôt
2013-03-13
$0.00
$0.00
Transactions 2013-03-12
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
B2-1, AP/CP
Release date /at
Date de mainlevée
Port
Document #
No Document
4960
00000513685368
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
(91.02)
Total
(91.02)
55555943835849
TOTAL
($91.02)
$0.00
$0.00
$0.00
$0.00
($91.02)
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
Note: The Broker or courier involved will not see this B2-1 appear on their DN as they were not
involved with the adjustment.
84
Scenario 25: CLVS where B3 for a full consolidation/multiple
Importers
Daily Notice / Avis quotidien
Top Notch Brokers, Inc.
DN date|Date de l'AQ
2013-01-25
Payements Received|Paiements reçus
$0.00
Refund cheque or deposit|Remboursement par chèque ou dépôt
$0.00
BN | NE 827481225
Guy & Mike's Imports Inc. BN #123456789RM0001
Transactions 2013-01-24
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
B2-1, AP/CP
Release Date
Date de mainlevée
Port
Document #
No Document
4960
12345513685368
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
(34,491.02)
Total
(34,491.02)
12222783837954
TOTAL
($34,491.02)
$0.00
$0.00
$0.00
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
$0.00
($34,491.02)
Top Notch Brokers, Inc. BN #827481225
Transactions 2013-01-24
B3 Field 6
indicator
if: "I" or "G"
Champ 6 si:
"I" ou G"
TOTAL
Document
Type
Type de
document
Release Date
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
B3
2013-01-24
0351
12345890603766
25.62
B3
2013-01-24
0354
12345943835849
189.25
B3
2013-01-24
0441
12345783837966
SIMA
LMSI
110.00
25,698.25
$25,913.12
Others
Autres
12.25
37.87
136.98
436.23
50,653.01
$110.00
$0.00
Total
$50,802.24
76351.26
$0.00
$76,825.36
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
85
Scenario 25: CLVS client refund (B2-1) where B3 for a full
consolidation/multiple Importers
•
•
The Importer submits a B2 for an adjustment on the F type B3;
After assessment from the CBSA, a B2-1 is issued and posted to the Importer account;
Daily Notice / Avis quotidien
Guy & Mike's Imports Inc.
DN date|Date de l'AQ
2013-03-13
Payements Received|Paiements reçus
$0.00
Refund cheque or deposit|Remboursement par chèque ou dépôt
$0.00
BN | NE 123456789RM0001
Transactions 2013-03-12
B3 Field 6
indicator
if: "I" or "G"
Champ 6 si:
"I" ou G"
Document
Type
Type de
document
B2-1, AP/CP
Release Date
Date de mainlevée
Port
Document #
No Document
4960
00000-552387901
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
(25.62)
Total
(25.62)
00000-453268744
TOTAL
($25.62)
$0.00
$0.00
$0.00
$0.00
($25.62)
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
Note: The Broker or courier involved will not see this B2-1 appear on their DN as they were not involved with the adjustment.
Note: The B3 number is the “dummy” B3 created to extract this importer’s portion of the consolidated B3.
86
Scenario 26: SOA & DN for Importer where there is a
residual credit greater/equal to & smaller than the
threshold ($1,000) (Non-CSA)
•
The following pages will show:
• Importer SOA with a residual credit greater than threshold.
• Importer DN with a posting following refund process.
• Importer SOA with a residual credit smaller than threshold.
• Importer DN with a posting for unapplied payment.
87
Scenario 26 – Importer SOA/Residual credit > threshold
Statement of Account|Relevé de compte
Guy & Mike's Imports Inc.
BN|NE 123456789RM0001
SOA da te | Da te du RDC
Payment due date | Date d'échéance du paiement
Pre vi ous SOA Ba l a nce |Sol de pré cé de nt de l 'RDC
Pa yme nt s i nce l a s t SOA|Pa i e me nt de pui s de rni e r RC
Refund cheque or deposit|Remboursement (chèque ou dépôt)
2013-02-25
2013-02-28
67,003.98
(60,000.00)
0.00
A.
Unpa i d Ba l a nce Forwa rd|Sol de i mpa yé re porté
7,003.98
B.
Arre a rs I nte re s t|I nté rê ts s ur a rri é ré s
C.
Tra ns a cti ons
31.41
(13,511.04)
D.
Othe r cha rge s (ne w) |Autre s fra i s (Nouve a ux)
1,000.00
E.
Total Payable|Montant total à payer
-$5,475.65
Transactions 2013-01-25 to 2013-02-24
Date
Customs Duties
Droits de douanes
2013-01-28
SIMA
LMSI
133.45
2013-01-30
2013-01-31
189.25
2013-02-10
(21,051.34)
2013-02-15
TOTAL
Excise Tax
Taxe d'accise
Others
Autres
Total
124.34
257.79
100.00
1,345.67
1,445.67
(72.26)
10,498.71
110.00
436.23
136.98
(5,346.91)
($26,075.55)
GST/PST/HST
TPS/TVP/TVH
209.53
(5,235.37)
111.54
$110.00
$27.74
$12,217.24
(10,415.36)
$209.53
($13,511.04)
Others Transactions|Autres transactions
Document Date
Date du document
Document Type
Type de document
Document #
No Document
Payment due date
Date d'échéance du
Total
2013-02-09
K9
3957896
2013-03-11
$1,000.00
Status
Statut
88
Scenario 26 – Importer DN showing refund
Daily Notice / Avis quotidien
Guy & Mike's Imports Inc.
BN| NE 123456789RM0001
DN date| Date de l'AQ
Payments received|Paiements reçus
Refund cheque or deposit|Remboursement par chèque ou dépôt
2013-03-04
$0.00
$5,475.65
Transactions 2013-03-03
B3 Field 6
champ 6
If/si "I"
or/ou "G"
Document
Type
Type de
document
Release date /at
Date de mainlevée
Port
Document #
No Document
Customs Duties
Droits de douanes
SIMA
LMSI
Excise Tax
Taxe d'accise
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
I
B3
2013-02-20
0351
12222890603766
(2,562.00)
(1,225.00)
(3,787.00)
I
B3
2013-02-20
0351
12222890603766
25.62
12.25
37.87
I
B3
2013-02-28
0354
55555943835849
189.25
110.00
136.98
436.23
($2,347.13)
$110.00
TOTAL
$0.00
($1,075.77)
$0.00
($3,312.90)
This Daily Notice reflects transactions posted for the date specified.|Le présent avis quotidien reflète les transactions comptabilisées à la date spécifiée.
"Payments received" is the sum of all payments the CBSA has received, on this "Transactions" day, for this particular account.
"Paiements reçus" est la somme de tous les paiements reçus par l'ASFC, en cette journée de "Transactions", pour ce compte spécifique.
"Refund cheque or deposit" is the amount of refund issued to this client (Does not include any offsets) on this "Transactions" day.
"Remboursement par chèque ou dépôt" est le montant de remboursement émis à ce client (N'inclue pas les compensations) en cette journée de "Transactions".
89
Scenario 26 – Importer SOA/Residual credit < threshold
Statement of Account|Relevé de compte
Guy & Mike's Imports Inc.
BN|NE 123456789RM0001
SOA da te | Da te du RDC
Payment due date | Date d'échéance du paiement
Pre vi ous SOA Ba l a nce |Sol de pré cé de nt de l 'RDC
Pa yme nt s i nce l a s t SOA|Pa i e me nt de pui s de rni e r RC
Refund cheque or deposit|Remboursement (chèque ou dépôt)
2013-02-25
2013-02-28
67,003.98
(60,000.00)
0.00
A.
Unpa i d Ba l a nce Forwa rd|Sol de i mpa yé re porté
7,003.98
B.
Arre a rs I nte re s t|I nté rê ts s ur a rri é ré s
C.
Tra ns a cti ons
D.
Othe r cha rge s (ne w) |Autre s fra i s (Nouve a ux)
31.41
(8,511.04)
1,000.00
E.
Total Payable|Montant total à payer
-$475.65
Transactions 2013-01-25 to 2013-02-24
Date
Customs Duties
Droits de douanes
2013-01-28
SIMA
LMSI
133.45
2013-01-30
100.00
2013-01-31
189.25
2013-02-10
(21,051.34)
2013-02-15
(6,346.91)
TOTAL
Excise Tax
Taxe d'accise
($27,075.55)
110.00
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
124.34
257.79
1,345.67
1,445.67
436.23
136.98
(72.26)
209.53
16,498.71
(6,235.37)
111.54
$110.00
$27.74
$18,217.24
(4,415.36)
$209.53
($8,511.04)
Others Transactions|Autres transactions
Document Date
Date du document
Document Type
Type de document
Document #
No Document
Payment due date
Date d'échéance du
Total
2013-02-09
K9
3957896
2013-03-11
$1,000.00
Status
Statut
90
Scenario 26 – Importer SOA with < threshold credit
Statement of Account|Relevé de compte
Guy & Mike's Imports Inc.
BN|NE 123456789RM0001
SOA da te| Da te du RDC
Payment due date | Date d'échéance du paiement
Previ ous SOA Ba l a nce|Sol de précédent de l 'RDC
Pa yment s i nce l a s t SOA|Pa i ement depui s derni er RC
Refund cheque or deposit|Remboursement (chèque ou dépôt)
2013-03-25
2013-03-29
(475.65)
0.00
0.00
A.
Unpa i d Ba l a nce Forwa rd|Sol de i mpa yé reporté
B.
Arrea rs Interes t|Intérêts s ur a rri érés
C.
Tra ns a cti ons
D.
Other cha rges (new) |Autres fra i s (Nouvea ux)
(475.65)
0.00
7,238.36
0.00
E.
Total Payable|Montant total à payer
$6,762.71
Transactions 2013-01-25 to 2013-02-24
Date
2013-02-28
Customs Duties
Droits de douanes
Excise Tax
Taxe d'accise
SIMA
LMSI
111.45
100.00
2013-03-14
2013-03-15
TOTAL
5,001.23
$5,112.68
GST/PST/HST
TPS/TVP/TVH
$100.00
Total
124.34
235.79
945.67
1,045.67
755.67
$0.00
Others
Autres
$1,825.68
Under Review|Sous révision
200.00
$200.00
5,956.90
$7,238.36
91
Scenario 27: Temporary Admission Permit (E29B) – Cash
only
•
A client (commercial) arrives at the border with the intent of temporarily importing
merchandise into Canada.
•
The BSO determines if a security deposit (SD) is required. If yes, the BSO will create an
E29B and obtain a SD from the client.
•
If the SD is in the form of cash or cheque, the E29B information is entered in ARL as a
liability.
•
Subsequently, if all imported goods identified on the E29B are being exported from
Canada:
•
The BSO will check the E29B “Examined by me and re-exported from Canada” box/field on the form. A paper
copy of the acquitted E29B will be provided to the client.
•
The acquittal of the E29B within ARL will trigger the refund process to the client. The refund will be in the form
of an offset first to the importer account. If a residual credit exists, a disbursement will be issued if threshold is
reached (see scenario 3).
92
Scenario 27: Temporary Admission Permit (E29B)
Cash Only
•
If any merchandise is left in the country, duties and taxes are calculated on form B3
for this merchandise.
•
Any duties and taxes owing are offset against the E29B cash security deposit.
•
If duties and taxes owed are less than the security deposit, the Importer/Exporter will
not pay the duties & taxes and the same amount of the provided security deposit will
be converted from liability to revenue. The remainder will be refunded (offset 1st,
disbursement 2nd).
•
If the security deposit does not cover all duties and taxes owed:
•
•
The provided security deposit will be converted from liability to revenue.
The difference will be collected immediately unless the client or their agent has ASEC. In the
latter case, the amount due will be posted as a debit on the importer account and the B3 will
appear on their DN.
93
Scenario 28: RMD CORRECTOR
“The RMD Corrector may only be used in situations where following the release of goods,
but prior to final accounting, changes are required to either the:
•
•
•
•
•
•
•
Importer business number
transaction number
cargo control number(s)
container number(s)
sub-location code
customs office (port) code of release
Details can be found at:
– http://www.asfc-cbsa.gc.ca/publications/dm-md/d17/d17-2-3-eng.pdf
94
Summary of voting results
28 Scenarios, one with 15 Variants, one scenario deferred - RSF and
summary
3/7/2013
BCCC Working Group Discussion
95
CONTACT US
[email protected]
96