Transcript Slide 1

Accounts Receivable
Ledger Project (ARL)
BCCC sub-Committee on CARM
Updated and New Scenarios
July 5, 2012
Version 0.2
1
PURPOSE
• To provide examples of how ARL will affect the commercial process
between Importers, Brokers, and the CBSA.
2
TABLE OF CONTENTS
1. New process (non-CSA);
2. Reconciliation process;
- Automatic Allocation of Incoming Payments
3. Late Accounting;
4. Offset;
5. GST Option;
6. Importer Direct Security (IDS) Option
5/6a : Importer pays duties & taxes
5/6b : Importer doesn’t pay
5/6c : Both Broker & Importer pay
7. B2-1 Detailed Adjustment Statement (DAS)
7a: B2-1 (DAS) - No Broker involved
7b: B2-1 (DAS) – Broker(s) involved
8. RMD Corrector
9. Transactions appears on wrong broker account
9a: Broker’s transaction appears on another
Broker’s account – CBSA error
9b: Importer’s transaction appear on another
Importer’s account – CBSA error
9c: Importer’s transaction appears on another
Importer’s account – Broker error
10. Importer transacts with the wrong Broker
11. Daily Notice (DN) / Statement of account (SOA)
– Importer DN – Guy & Mike’s Imports Inc.
– Importer DN – New Age Tech Inc.
– Broker DN - National Brokers Inc.
– Broker DN – The Best Brokers Inc.
– Importer SOA – Guy & Mike’s Imports Inc.
– Broker SOA – The Best Brokers Inc.
– Correction / DN Override
12. Importer submits Paper B3 in a CBSA office with no
keying access to CCS
13. Cash B3
14. Temporary Admission Permit (E29B) Arrival
3
Scenario 1: NEW PROCESS (Non-CSA)
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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, including
B3’s per final accounting date.
Brokers and Importers using RPPP will receive DN’s. If there are no transactions, no DN
will be generated.
While DNs will be populated per accounting date for B3s, the Statement of Account
(SOA) will be populated using the B3 release dates. As such, the DNs will be used to
reconcile transactions while the SOA will be used to confirm monthly payments due.
On the 10th of every month, Importers and Brokers will receive a SOA displaying daily
summary totals of financial activity for each day of the previous calendar month. 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 15th day of the month following the month of
release/issuance. If the 15th falls on a w/e or holiday, payment is due by the 1st business
day following the 15th.
Payments made will appear as transactions on the CBSA clients’ following DN.
4
Scenario 2: RECONCILIATION PROCESS
 Importers and/or Brokers will remit their payment electronically (internet banking) by the
15th. They may also elect to make their payment in person at a CBSA office.
 Broker pays electronically (2 ways exist):
 EDI 820 compliant where a Broker sends two files. The first file consists of the total payment made to the CBSA
by that Broker while the second breaks the payment down by client account (BN15) and amount.
 Internet banking. The Broker pays each account individually (BN15 and amount) via their FI. One can also use
the phone banking approach, although this is less practical.
 Once the payment files have 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 second payment file received.
 Broker pays in person at a CBSA office:
 The Broker (or employee of) waits at the CBSA counter to be served by a BSO or cashier and provides a cheque
for the global amount, covered along with a detailed list of client accounts (BN15) and amounts.
 The BSO or cashier will retrieve the Broker account in ARL, post the cheque amount, and manually enter each
account and amount provided for proper automatic redistribution.
 If an error occurs, (i.e. where an account (BN15) does not exist), the Broker will be required to correct the error
immediately in order to continue this process.
 Once complete, the BSO or cashier will generate a Cash Receipt for the global amount, in the name of the Broker.
As this manual process is extensive, the CBSA strongly recommends that Brokers provide electronic payment.
 ARL will automatically redistribute the recorded amounts to the proper accounts.
 Clearing transactions will be automatically done using the CBSA pre-defined payment
allocation rules (see page 7).
 In order to clear only the transactions related to a specific Broker, ARL will crossreference transactions with the Broker ASEC provided within the transaction numbers.
*** Importer Direct Security Option will be discussed in a later slide.
5
Scenario 2: RECONCILIATION PROCESS (2nd slide)
 Importer pays electronically (2 ways):
 EDI 820 compliant where an Importer sends a file consisting of the total payment made to the CBSA by that
Importer (account (BN15) and amount).
 Internet banking. The Importer pays each account individually (BN15 and amount) via their FI. One can
also use the phone banking approach, although this is less practical.
 Importer pays in person at a CBSA office:
 The Importer waits at the CBSA counter to be served by a BSO or cashier and provides a cheque (or other
acceptable form of payment along with a his client account (BN15) or SOA.
 The BSO or cashier will retrieve the Importer account in ARL, and post the payment amount manually.
 Once complete, the BSO or cashier will generate a Cash Receipt for the amount paid, in the name of the
Importer.
 Clearing transactions will be automatically done using the following CBSA pre-defined
payment allocation rules. For details of these rules, see page 7.
*** Note: If an Importer wishes to pay for a specific transaction, he/she must go to a CBSA office that has ARL
and pay by cash, cheque, money order, or credit card, as per pre-existing payment rules.
6
Automatic Allocation of Incoming Payments
•
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)
Administrative Charges (Dishonoured payments (NSF) – Fee of $15 and other various charges)
Penalties (K9, LAP and NPA)
Interest Charges for Overdue Amounts
Unsecured Transactions B3, miscellaneous invoices and 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 applied to
these transactions: K9, NPA or B2-1AR)
7
Scenario 3: LATE ACCOUNTING
 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, in the form
of a transaction reversal (see page 31 for an example of a transaction reversal).
 The SOA is generated according to B3 release date and other transactions according
to issue date, which means the cancelled LAP amount will not appear since its
“issuance” was in the previous month.
 This is true as long as the cancellation is made before the SOA population date (10th
of the month following issuance).
 If the cancellation is performed after the 10th, the amount will form part of the current
SOA but a credit of this same amount will be credited on the following SOA.
8
Scenario 4: OFFSET
 A Broker or Importer 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 to adjust the client account as
required, resulting in a refund owing to the client.
 The B2-1 is sent to the Importer (and/or Broker). The refund amount will be recorded in
the client’s account and will appear as a negative transaction on the client’s DN as well
as on the Broker’s DN (in that client’s section) on the following day.
 The B2-1 credit amount 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 client’s section.
 If the total amount due on the SOA is less than the approved refund(s), ARL will
automatically perform a query of the Importer’s account and calculate the new debt (1st
to 15th of month in which the SOA is generated) owed to date.
 If the debt is of the same value or greater than the residual credit, the credit will be kept
and appear as an offset on the following DN.
 If the debt is smaller than the residual credit, an amount equal to the « new debt »
amount will be used as an offset, and a cheque will be sent to the client for the residual
credit if it is above the determined threshold.
9
Scenario 5: GST OPTION
 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 Broker SOA will show the following 3 lines:
 « Total Payable » for that Importer (only the portion where this specific Broker was used);
 « GST/IDS Option » amount where the Importer is directly responsible to pay the CBSA;
 « Difference » amount between the first two. This last amount is to be decided on who will
pay it, the Broker or the Importer; this is the Importer’s discretion.
 The Importer will have the same lines but the amounts may be different, as they will
be for all transactions, not only for a specific Broker.
10
Scenario 6: IMPORTER DIRECT SECURITY (IDS) Option
 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 form,
the transaction number, along with the BN15 in field one of the B3).
 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 his own ASEC. The transaction will be posted to the Importer account and will
appear on both the Importer and Broker DN.
 The Broker SOA will show the following 3 lines:
 « Total Payable » for that Importer (only the portion where this specific Broker was used);
 « GST/IDS Option » amount where the Importer is directly responsible to pay the CBSA;
 « Difference » amount between the first two. This last amount is to be decided on who will
pay it, the Broker or the Importer; this is the Importer’s discretion.
 The Importer will have the same lines but the amounts may be different, as they will
be for all transactions, not only for a specific Broker.
* Note: The transaction amount described in the 1st of 2 scenarios above will not appear on the Broker SOA.
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Scenario 5/6 a: GST or IDS OPTION (Importer PAYS)
 On the 10th of the month, the Importer will receive a SOA displaying:
 « Total Payable »;
 « GST/IDS Option » amount where the Importer is directly responsible to pay the CBSA;
 « Difference » amount between the first two. This last amount is to be decided on who will pay
it, the Broker or the Importer; this is the Importer’s discretion.
 The Broker will also receive a SOA, broken down by client, with the same 3 lines per
client. Note that the amounts may vary as the Importer may use many Brokers.
 The options for payment are:
 The Importer pays only the GST/IDS Option amount indicated on their SOA while the Broker(s) pays the
balance(s);
 The Importer pays the « Total Payable »; no payment required by the Broker.
 A third option may occur but should not: the Broker pays the « Total Payable » amount.
GST and IDS Options allows the Broker to provide a lesser amount of security. This
implies that their security does not cover the duties & taxes for IDS option transactions
nor does it to the GST portion of a « GST option » transaction. As such, payment is
required directly by the Importer. D-Memo(s) will be edited to reflect such change.
 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
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Importer’s.
Scenario 5/6b: GST or IDS OPTION (NO PAYMENT)
 On the 10th of the month, the Importer will receive a SOA displaying:
 « Total Payable »;
 « GST/IDS Option » amount where the Importer is directly responsible to pay the CBSA;
 « Difference » amount between the first two. This last amount is to be decided on who will
pay it, the Broker or the Importer; Importer discretion.
 The Broker will also receive a SOA, broken down by client, with the same 3 lines per
client. Note that the amounts may vary as the Importer may use many Brokers.
 No payment is provided for the GST/IDS Option amount.
 The amount owed becomes an outstanding amount that will be reflected on the
Importer’s following SOA in the « Unpaid Balance Forward » line.
 A Notice of Penalty Assessment (NPA) will be issued against the Importer for nonpayment and will be posted on the Importer’s DN & SOA until paid. Once the NPA is
paid, it will appear as « Paid » on their DN.
 Arrears interest will be calculated and charged on the outstanding amount until the
total amount is paid in full. Interest will be posted on the Importer’s SOA.
13
Scenario 5/6c: GST or IDS OPTION (PAYMENT BY BOTH)
 On the 10th of the month, the Importer will receive a SOA displaying:
 « Total Payable »;
 « GST/IDS Option » amount where the Importer is directly responsible to pay to the CBSA;
 « Difference » amount between the first two. This last amount is to be decided on who will pay it,
the Broker or the Importer; this is the Importer’s discretion.
 The Broker will also receive a SOA, broken down by client, with the same 3 lines per
client. Note that the amounts may vary as the Importer may use many Brokers.
 The Importer pays the GST/IDS Option amount directly to the CBSA; mistakenly, so does
the Broker.
 The ARL will post both payments to the Importer account.
 A manual process will be required to clarify the transaction(s) in error.
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Scenario 7: B2-1 DETAILED ADJUSTMENT STATEMENT (DAS)
 Client arrives at a CBSA office to release commercial goods.
 Proper import/release documentation is provided; goods are released.
 Broker submits coding form (B3) on behalf of his client.
 After the final accounting is provided, reason is found to request an adjustment to the
original accounting documentation.
 A Broker or Importer submits an Adjustment Request (B2) for that transaction.
 The B2 is assessed by the CBSA…
15
Scenario 7a: B2-1 (DAS) – NO BROKER INVOLVED
 The B2-1 is sent to the Importer while the adjustment amount is posted on the
Importer’s 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. Note that this « Other
Transactions » section is dedicated to transactions with individual due dates.
 On the 10th of the month following the B2-1 posting, the Importer 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.
 As this transaction was initiated by the Importer, a Broker will not see this transaction
appear on their DN or SOA.
 The Importer may pay electronically via their FI or provide payment at a CBSA office on
or before the B2-1 due date.
16
Scenario 7b: B2-1 (DAS) – BROKER(S) INVOLVED
 The B2-1 is sent to the Importer and/or to the Broker responsible for the B2
Adjustment Request (B2 Broker) while the adjustment amount is posted on their 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 10th of the month following the B2-1 posting, the Importer and the B2 Broker
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.
 The Broker’s SOA 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 15th day of the month following the month of release/issuance. If the
15th falls on a w/e or holiday, payment is due by the 1st business day following the 15th.
*** Note that the Broker responsible for the original B3 (if different from the B2 Broker) will not be notified as
their involvement ended upon payment of that transaction.
17
Scenario 8: RMD CORRECTOR
•
The RMD Corrector is not applicable to the ARL, since:
“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
18
Scenario 9: TRANSACTION APPEARS ON WRONG BROKER’S
ACCOUNT
 Client arrives at a CBSA office to release commercial goods.
 Proper import/release documentation is provided; goods are released.
 Broker submits coding form (B3) on behalf of his client.
 The ARL will post and transmit a DN of all recorded transactions to the
Importer/Broker on the following day.
 A B3 transaction appears on a different Broker’s DN (mistakenly).
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Scenario 9a: BROKER’S TRANSACTION APPEARS ON
ANOTHER BROKER’S ACCOUNT – CBSA ERROR
 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 reversal (negative
amounts) while Broker 2 will see this transaction appear as a positive amount.
 Note that in order for this to appear on the appropriate SOA, the error must be
corrected no later than the 9th (day prior to SOA generation).
20
Scenario 9b: IMPORTER’S TRANSACTION APPEARS ON
ANOTHER IMPORTER’S ACCOUNTS – CBSA ERROR
 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 reversal (negative amounts) while Importer 2 will see this transaction
appear as a positive amount. 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 9th (day prior to SOA generation).
21
Scenario 9c: IMPORTER’S TRANSACTION APPEARS ON
ANOTHER IMPORTER’S ACCOUNT – BROKER ERROR
 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 Broker or Importer files a DN Override request including supporting
documentation, as per Memorandum D17-2-3 & D17-1-5, par 83. Note that the DMemos will be edited to reflect that an Importer can do a DN override request.
 The CBSA reviews the documentation (DN) immediately, if possible.
 Upon confirmation of the error, the CBSA will override the transaction.
 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 9th (day prior to SOA generation).
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Scenario 10: IMPORTER TRANSACTS WITH WRONG BROKER
 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.
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Scenarios 11: DAILY NOTICE (DN) AND STATEMENT OF
ACCOUNTS (SOA)
•
Importer DN – Guy & Mike’s Imports Inc. (page 25)
•
Importer DN – New Age Tech Inc. (page 26)
•
Broker DN - National Brokers Inc. (page 27)
•
Broker DN – The Best Brokers Inc. (page 28)
•
Importer SOA – Guy & Mike’s Imports Inc. (page 29)
•
Broker SOA – The Best Brokers Inc. (page 30)
•
Correction / DN Override (page 31)
24
Importer DN – Guy & Mike’s Imports Inc.
Daily Notice|Avis quotidien
0284747 ON Inc
ASEC #
Guy & Mike's Imports Inc.
DN date| Date de l'AQ
2012-06-21
171 Slater St
Ottawa, On K0K 0K0
Client BN| NE du client
123456789RM0001
55555
2012-03-23
Transactions 2012-06-20
Customs Duties
Droits de
douanes
B3 Field 6 indicator
Indicateur du champ
6 if/si "I" or "G"
Port
B3
I
0351
12222890603766
25.62
B3
I
0354
55555943835849
189.25
B3
I
0441
12222783837966
25,698.25
Document Type
Type de document
Document #
# Document
SIMA
LMSI
Excise
Tax
Taxe
d'accise
110.00
GST/PST/HST
TPS/TVP/TVH
12.25
37.87
436.23
25,698.25
100.00
254.89
0485
12345523963127
365.99
B2-1, AP/CP
0496
12222513685368
(349.56)
Inv/Fac
4910
12345678
189.54
Inv/Fac
5410
23568972
19.99
0395
12222783837966
135,987.00
0496
12222514144105
(187.87)
I
B3
Total
136.98
12222783837966
LAP/SDDT
Others
Autres
100.00
620.88
(349.56)
12222356875434(m)
I
B3
B2-1, AP/CP
35,231.08
189.54
19.99
171,218.08
(72.26)
(260.13)
12345587696999
$161,728.68
TOTAL
$110.00
$182.63
$35,380.31
$309.53
$197,711.15
Others Transactions|Autres transactions
Document Date
Date du document
Document Type
Type de document
Document #
# Document
Payment due date
Date d'échéance
Total
Status
État
2012-01-30
NPA/ACP
34567
2012-02-29
$250.00
Late
2012-06-02
NPA/ACP
39912
2012-07-02
$100.00
Paid
2012-06-18
NPA/ACP
40012
2012-07-18
$1,000.00
Under Review|Sous révision
Document Date
Date du document
Document Type
Type de document
Document #
# Document
Payment due date
Date d'échéance
Total
Status
État
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. This is for reconciliation purposes only and will not be directly reflected on your Statement of Account
25
Importer DN – New Age Tech Inc.
Daily Notice|Avis quotidien
New Age Tech. Inc.
ASEC #
DN date| Date de l'AQ
191 Laurier St
Ottawa, On K0K 0K0
Client BN| NE du client
2012-06-21
987654321RM0001
Transactions 2012-06-20
B3 Field 6 indicator
Document Type
Indicateur du champ
Type de document
6 if/si "I" or "G"
Port
B3
0351
12345890603766
25.62
B3
0354
12345943835849
189.25
0441
12345783837966
25,698.25
B3
G
TOTAL
Document #
# Document
Customs Duties
Droits de
douanes
$25,913.12
SIMA
LMSI
110.00
$110.00
Excise Tax
GST/PST/HST
Taxe
TPS/TVP/TVH
d'accise
Others
Autres
Total
12.25
37.87
136.98
436.23
50,653.01
76,351.26
$0.00 $50,802.24
$0.00
$76,825.36
This Daily Notice reflects transactions posted for the date specified. This is for reconciliation purposes only and will not be directly reflected on your Statement of Account
26
Broker DN - National Brokers Inc.
Daily Notice|Avis quotidien
61339ON Inc
ASEC #
2012-03-23
12345
National Brokers, Inc.
DN date| Date de l'AQ
2012-06-21
1234 Main road
Ottawa, On K1K 1K1
Broker BN| NE du courtier
827481225
Transactions 2012-06-20
Guy & Mike's Imports Inc. BN #123456789RM0001
B3 Field 6 indicator
Document Type
Indicateur du champ
Type de document
6 if/si "I" or "G"
Port
B3
0485
I
Document #
# Document
12345523963127
TOTAL
Customs Duties
Droits de
douanes
Excise
Tax
Taxe
d'accise
254.89
SIMA
LMSI
365.99
$365.99
$0.00
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Total
620.88
$254.89
$0.00
Excise
Tax
Taxe
d'accise
GST/PST/HST
TPS/TVP/TVH
$0.00
$620.88
Phil's Thrills Ltd. BN #757388212RM0002
B3 Field 6 indicator
Document Type
Indicateur du champ
Type de document
6 if/si "I" or "G"
Port
B3
G
0245
12345890656879
B3
G
0245
12345943238755
Document #
# Document
TOTAL
Customs Duties
Droits de
douanes
SIMA
LMSI
345.78
$345.78
$0.00
Others
Autres
Total
76.55
76.55
167.23
513.01
$0.00
$243.78
Excise
Tax
Taxe
d'accise
GST/PST/HST
TPS/TVP/TVH
$0.00
$589.56
New Age Tech Inc. BN #987654321RM0001
B3 Field 6 indicator
Document Type
Indicateur du champ
Type de document
6 if/si "I" or "G"
Port
B3
0351
12345890603766
25.62
B3
0354
12345943835849
189.25
0441
12345783837966
B3
TOTAL
G
Document #
# Document
Customs Duties
Droits de
douanes
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
76,351.26
$0.00
$76,825.36
This Daily Notice reflects transactions posted for the date specified. This is for reconciliation purposes only and will not be directly reflected on your Statement of Account. Cet
Avis quotidien représente les transactions affiché à l'égard des clients individuels pour la date indiquée. C'est à des fins de rapprochement seulement et ne seront pas
directement répercutées sur les clients" relevé de compte.
27
Broker DN – The Best Brokers Inc.
Daily Notice|Avis quotidien
CBSA Customs Brokers Inc
ASEC #
2012-03-23
12222
The Best Brokers, Inc.
DN date| Date de l'AQ
2012-06-21
1234 Main road
Ottawa, On K1K 1K1
Broker BN| NE du courtier
358798533
Transactions 2012-06-20
Guy & Mike's I mports I nc. BN #123456789RM0001
B3 Field 6 indica tor
Indica teur du cha mp
6 if/s i "I" or "G"
Port
B3
I
0351
12222890603766
25.62
B3
I
0441
12222783837966
25,698.25
LAP/SDDT
0441
12222783837966
B2-1, AP/CP
0496
12222513685368
B3
0395
12222783837966
135,987.00
B2-1, AP/CP
0496
12222514144105
(187.87)
Document Type
Type de document
Document #
# Document
Cus toms Duties
Droits de
doua nes
Excis e
Ta x
Ta xe
d'a ccis e
SIMA
LMSI
GST/PST/HST
TPS/TVP/TVH
Others
Autres
Tota l
12.25
37.87
25,698.25
100.00
(349.56)
100.00
(349.56)
12222356875434(m)
51.28
136,038.28
(72.26)
(260.13)
12345587696999
TOTAL
$161,173.44
$0.00
($72.26)
$63.53
$100.00
$161,264.71
Under Review|Sous révision
Document Da te
Da te du document
Document Type
Type de document
Document #
# Document
Pa yment due da te
Da te d'échéa nce
Tota l
Sta tus
Éta t
2010-04-23
B2-1 AR/CR
12222987654321
2010-05-23
$10,341.06
Secured
Cus toms Duties
Droits de
doua nes
SIMA
LMSI
12222584727299
Phil's Thrills Ltd. BN #757388212RM0001
Document Type
Type de document
B3
B3 Field 6 indica tor
Indica teur du cha mp
6 if/s i "I" or "G"
Port
G
0245
Document #
# Document
12222890257685
TOTAL
Excis e
Ta x
Ta xe
d'a ccis e
GST/PST/HST
TPS/TVP/TVH
$0.00
$7,456.32
Excis e
Ta x
Ta xe
d'a ccis e
GST/PST/HST
TPS/TVP/TVH
25,008.43
Others
Autres
7,456.32
$25,008.43
$0.00
Tota l
32,464.75
$0.00
$32,464.75
Phil's Thrills Ltd. BN #757388212RM0002
B3 Field 6 indica tor
Indica teur du cha mp
6 if/s i "I" or "G"
Port
B3
G
0245
12222890603745
B3
G
0245
12222943835765
Document Type
Type de document
TOTAL
Document #
# Document
Cus toms Duties
Droits de
doua nes
SIMA
LMSI
Others
Autres
125.43
750.98
$750.98
125.43
182.65
$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. This is for reconciliation purposes only and will not be directly reflected on your Statement of Account. Cet
Avis quotidien représente les transactions affiché à l'égard des clients individuels pour la date indiquée. C'est à des fins de rapprochement seulement et ne seront pas
directement répercutées sur les clients" relevé de compte.
28
Importer SOA – Guy & Mike’s Imports Inc.
2012-07-10
67,003.98
(60,000.00)
7,003.98
31.41
233,584.96
SOA date| Date du RdC
New trans actions |Nouvelles trans actions
$240,620.35
Statement of Account|Relevé de Compte
Total Payable|Montant total à payer
$198,011.31
Others
Autres
(60,000.00)
57,705.67
257.79
200.00
1,445.67
(60,000.00)
197,287.65
Total
$64,953.99
Late
Status
État
($59,490.47)
7.62
Arrears Interst
Intérêts sur les arriérés
(5,235.37)
436.23
100.00
40,687.32
124.34
7,505.67
35,231.08
136.98
20,498.71
209.53
1,345.67
GST/PST/HST
TPS/TVP/TVH
Arrears Interes t|Intérêts s ur arriérés
254.89
100.00
Excise Tax
Taxe d'accise
Unpaid Balance Forward|Solde reporté non payé
Payments since last SOA|Paiements depuis dernier RdC
Previous SOA Balance|Solde précédent de l'RdC
Importer pays GST option and Importer Direct Security option amounts directly to the CBSA. L’importateur paie au
moins les montants de l'option du paiement direct de la TPS et de l'option de l’utilisation directe de la garantie de
l’importateur directement à l'ASFC..
$42,609.04
0284747 ON Inc
Guy & Mike's Imports Inc.
171 Slater St
Ottawa, On K0K 0K0
ASEC # 55555
The balance may be paid either by the importer or the broker, at the importer’s discretion. Please coordinate
accordingly. | Le solde peut être payé par l’importateur ou le courtier, au choix de l’importateur. Veuillez
coordoner en conséquence.
161,701.68
110.00
(72.26)
$250.00
Document Date
Document Type
Date du document Type de document
$10,341.06
Secured
Arrears Interst
Intérêts sur les arriérés
$232,584.96
Payment due date
Date d'échéance
$1,000.00
111.54
Document #
# Document
2012-07-18
29/02/2012
$282.63
34567
$110.00
Total
16/07/2012
2012-06-16
189.25
50,000.00
133.45
Customs Duties
Droits de douanes
Transactions June 2012
Date
2012-06-04
2012-06-05
2012-06-06
2012-06-18
20,051.34
2012-06-15
2012-06-20
(5,346.91)
40012
$226,728.81
2012-06-26
NPA/ACP
Others Transactions|Autres transactions
NPA/ACP
Payment due date
Date d'échéance
23/05/2010
Status
État
2012-06-18
Under Review|Sous révision
12222987654321
Document Date
Document Type
Document #
Date du document Type de document # 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 at a CBSA office. For more information about this option, vis it our Web s ite at www.cbs a.gc.ca or
contact your financial ins titution | Vous pouvez acquitter votre état de compte en ligne à travers le s ite web de votre
ins titution bancaire, par téléphone, en pas s ant par un courtier ou en s e rendant à un bureau de l’ASFC. Pour plus
d’information concernant ce s ervice, vis itez notre s ite web www.cbs a.gc.ca ou contactez votre ins titution bancaire.
Payment due date: Late or no payment will res ult in late payment interes t charges and penalties . | Les s oldes acquittés en
retard ou le défaut de payer occas ionneront des intérêts pour retard de paiement ains i que des pénalités .
The Total Payable includes the total from the “Trans action” s ection in addition to trans actions from the “Other Trans actions ”
s ection (new pos tings from current billing cycle only). | Le montant total à payer inclut tous le montant de la s ection
«Trans action» ains i que les trans actions de la s ection «Autres trans actions » (nouvellement affichées dans le cycle de
facturation courant).
23/04/2010
Total
30/01/2012
TOTAL
SIMA
LMSI
Payment due date | Date d'échéance du paiement
29
Broker SOA – The Best Brokers Inc.
CBSA Customs Brokers Inc
The Best Brokers, Inc.
BN|NE 987654321
1234 Main road
Ottawa, On K1K 1K1
12222
$233,934.31
16/07/2012
2012-07-10
Statement of Account|Relevé de Compte
ASEC #
SOA da te | Da te du RdC
Payment due date | Date d'échéance du paiement
Total Payable|Montant total à payer
$196,954.20
1,445.67
257.79
Total
124.34
Others
Autres
1,345.67
GST/PST/HST
TPS/TVP/TVH
Importer pays GST option and Importer Direct Security option amounts directly to the CBSA. L’importateur paie au
moins les montants de l'option du paiement direct de la TPS et de l'option de l’utilisation directe de la garantie de
l’importateur directement à l'ASFC..
Excise Tax
Taxe d'accise
100.00
200.00
(60,000.00)
57,705.67
SIMA
LMSI
$36,980.11
133.45
Customs Duties
Droits de douanes
Transactions June 2012
Date
2012-06-04
2012-06-05
(60,000.00)
7,505.67
42,838.59
196,921.96
50,000.00
100.00
2012-06-06
35,231.08
2,288.54
2012-06-15
161,335.99
20,498.71
254.89
2012-06-16
20,051.34
SIMA
LMSI
SIMA
LMSI
Total
Status
État
Excise Tax
Taxe d'accise
$0.00
Excise Tax
Taxe d'accise
$0.00
GST/PST/HST
TPS/TVP/TVH
7,456.32
$7,456.32
GST/PST/HST
TPS/TVP/TVH
125.43
182.65
$308.08
CBSA.
Others
Autres
the
Others
Autres
$0.00
Total
$1,059.06
933.63
125.43
$750.98
$308.08
$1,059.06
$32,464.75
32,464.75
Total
$25,008.43
$7,456.32
$32,464.75
Arrears Interst
Intérêts sur les arriérés
$233,934.31
(5,235.37)
2012-03-22
Payment due date
Date d'échéance
Secured
CBSA.
$10,341.06
the
2010-05-23
$7,405.55
111.54
Document #
# Document
12222987654321
12222584727299
$354.89
(5,346.91)
B2-1 AR/CR
$25,008.43
25,008.43
Customs Duties
Droits de douanes
Transactions March 2012
Date
2012-03-16
TOTAL
Date
$750.98
750.98
Customs Duties
Droits de douanes
Transactions March 2012
2012-03-16
2012-03-17
TOTAL
You ma y pa y your s ta te me nt of a ccount e l e ctroni ca l l y, through your fi na nci a l i ns ti tuti on’s I nte rne t or te l e phone ba nki ng
s e rvi ce s , through a broke r or a t a CBSA offi ce . For more i nforma ti on a bout thi s opti on, vi s i t our We b s i te a t www.cbs a .gc.ca or
conta ct your fi na nci a l i ns ti tuti on | Vous pouve z a cqui tte r votre é ta t de compte e n l i gne à tra ve rs l e s i te we b de votre
i ns ti tuti on ba nca i re , pa r té l é phone , e n pa s s a nt pa r un courti e r ou e n s e re nda nt à un bure a u de l ’ASFC. Pour pl us
d’i nforma ti on conce rna nt ce s e rvi ce , vi s i te z notre s i te we b www.cbs a .gc.ca ou conta cte z votre i ns ti tuti on ba nca i re .
Pa yme nt due da te : La te or no pa yme nt wi l l re s ul t i n l a te pa yme nt i nte re s t cha rge s a nd pe na l ti e s . | Le s s ol de s a cqui tté s e n
re ta rd ou l e dé fa ut de pa ye r occa s i onne ront de s i nté rê ts pour re ta rd de pa i e me nt a i ns i que de s pé na l i té s .
The Tota l Pa ya bl e i ncl ude s the tota l from the “Tra ns a cti on” s e cti on i n a ddi ti on to tra ns a cti ons from the “Othe r Tra ns a cti ons ”
s e cti on (ne w pos ti ngs from curre nt bi l l i ng cycl e onl y). | Le monta nt tota l à pa ye r i ncl ut tous l e monta nt de l a s e cti on
«Tra ns a cti on» a i ns i que l e s tra ns a cti ons de l a s e cti on «Autre s tra ns a cti ons » (nouve l l e me nt a ffi ché e s da ns l e cycl e de
fa ctura ti on coura nt).
$0.00
The balance may be paid either by the importer or the broker, at the importer’s discretion. Please coordinate
accordingly. | Le solde peut être payé par l’importateur ou le courtier, au choix de l’importateur. Veuillez procéder
aux arrangements selon le cas échéant.
Importer must
pay GST
option and direct security
option amounts
directly to
L’importateur doit au moins payer les montants de la TPS et de la sécurité directement à l'ASFC.
Total Payable|Montant total à payer
Phil's Thrills Ltd. BN #757388212RM0002
$0.00
The balance may be paid either by the importer or the broker, at the importer’s discretion. Please coordinate
accordingly. | Le solde peut être payé par l’importateur ou le courtier, au choix de l’importateur. Veuillez procéder
aux arrangements selon le cas échéant.
Importer must
pay GST
option and direct security
option amounts
directly to
L’importateur doit au moins payer les montants de la TPS et de la sécurité directement à l'ASFC.
Total Payable|Montant total à payer
Phil's Thrills Ltd. BN #757388212RM0001
2010-04-23
Document Date
Document Type
Date du document Type de document
Under Review|Sous révision
TOTAL
$226,173.87
2012-03-26
$0.00
The balance may be paid either by the importer or the broker, at the importer’s discretion. Please coordinate
accordingly. | Le solde peut être payé par l’importateur ou le courtier, au choix de l’importateur. Veuillez procéder
aux arrangements selon le cas échéant.
Guy & Mike's Imports Inc. BN #123456789RM0001
30
Correction / DN Override
Daily Notice|Avis quotidien
New Age Tech. Inc.
ASEC #
DN date| Date de l'AQ
191 Laurier St
Ottawa, On K0K 0K0
Client BN| NE du client
2012-06-21
987654321RM0001
Transactions 2012-06-20
Document Type
Type de document
B3 Field 6 indicator
Indicateur du champ
6 if/si "I" or "G"
Port
Document #
# Document
Customs Duties
Droits de
douanes
B3
0351
12345890603766
25.62
B3
0354
12345943835849
189.25
0441
12345783837966
B3
G
TOTAL
SIMA
LMSI
Excise Tax
Taxe
d'accise
110.00
25,698.25
GST/PST/HST
TPS/TVP/TVH
Others
Autres
12.25
37.87
136.98
436.23
50,653.01
$25,913.12
$110.00
$0.00
Total
$50,802.24
76,351.26
$0.00
$76,825.36
This Daily Notice reflects transactions posted for the date specified. This is for reconciliation purposes only and will not be directly reflected on your Statement of Account
Daily Notice|Avis quotidien
New Age Tech. Inc.
ASEC #
DN date| Date de l'AQ
191 Laurier St
Ottawa, On K0K 0K0
Client BN| NE du client
2012-06-27
987654321RM0001
Transactions 2012-06-26
B3 Field 6 indicator
Indicateur du champ
6 if/si "I" or "G"
Port
B3
G
0441
12345783837966
(25,698.25)
(50,653.01)
B3
G
0441
12345783837966
2,569.83
5,065.30
Document Type
Type de document
TOTAL
Document #
# Document
Customs Duties
Droits de
douanes
($23,128.42)
SIMA
LMSI
$0.00
Excise Tax
Taxe
d'accise
$0.00
GST/PST/HST
TPS/TVP/TVH
($45,587.71)
Others
Autres
Total
(76,351.26)
7,635.13
$0.00
($68,716.13)
31
This Daily Notice reflects transactions posted for the date specified. This is for reconciliation purposes only and will not be directly reflected on your Statement of Account
Scenario 12: IMPORTER SUBMITS PAPER B3 TO A NTO
 Client arrives at a CBSA office to release commercial goods.
 Proper import/release documentation is provided; goods are released.
 Importer 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.
 On the 10th of every month, Importers and Brokers will receive a Statement of
Account (SOA) displaying daily summary totals of financial activity for each day of the
previous calendar month. 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 15th day of the month following the month of
release/issuance. If the 15th falls on a w/e or holiday, payment is due by the 1st
business day following the 15th.
 Payments made will appear as transactions on the CBSA clients’ following DN.
32
Scenario 13: CASH B3
 Client arrives at a CBSA office to 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 Payment Receipt (former K21).
 Cash B3s will not appear on DNs but should be posted to client account.
33
Scenario 14: TEMPORARY ADMISSION PERMIT (E29B)
 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, he/she will obtain a
SD and record the amount.
 If the SD is in the form of cash, cheque or money order, the E29B information is entered
in ARL as a liability.
 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 and a disbursement if a residual credit remains.
34
Scenario 14: TEMPORARY ADMISSION PERMIT (E29B)
EXPORT/IMPORT
 If any merchandise is left in the country, duties and taxes are calculated on B3 form
for the 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 its agent has ASEC. Then, the amount due
will be posted as a debit on the client’s DN.
35
CONTACT US
[email protected]
36