Dear client,
We want to inform you of important changes under the CBSA’s CARM (Canada Border Services Agency Assessment and Revenue Management) program that will impact how you manage GST and duty payments.
Key Changes Effective March 31, 2025
- Late payments of GST and duty will now incur interest charges and potential AMPS penalties from CBSA.
- To comply with new payment deadlines, JORI is adjusting its GST and duty invoicing schedule to give you more time to make payments.
New GST & Duty Payment Timelines
- Previously, we sent out GST and duty balances on the 25th of each month, requiring payment by the second-last business day of the month
- Effective immediately, you will now receive your JORI CBSA statement on the 19th of each month.
- This statement will reflect GST and duty owed for customs clearances from the 19th of the previous month to the 18th of the current month.
- Payment must be made to JORI by the 24th of each month to ensure correct application to your CARM portal and compliance with CBSA deadlines.
Important Considerations for CARM Reconciliations
Even if you pay JORI the full amount listed on your JORI CBSA statement, it does not guarantee that your CARM account balance is zero.
Other factors could affect your CBSA balance, including, but not limited to:
- Unpaid balances from previous months
- Entries processed by other customs brokers
- CBSA errors or misapplied payments
- Amendments and corrections applied directly on the CARM portal
Since CBSA can charge interest and penalties on outstanding balances, JORI is introducing a CARM Monthly Monitoring Service to help you avoid unexpected fees.
- We will provide a monthly balance report comparing your total CARM GST/Duty balance with the amount invoiced by JORI.
- If any discrepancies exist, you will be able to investigate and pay the difference to ensure a zero balance by CBSA’s due date.
For a fee of $50 per month, all clients will be automatically enrolled in this service to prevent late fees. If you prefer to opt-out, or if you’d like to explore other cheaper service options, please complete this form:
