Customs Notice 16-19, Update to the Implementation of the Accounts Receivable Ledger
On January 26, 2016, the CBSA introduced ARL, a fully integrated and centralized accounting system that allows for the off-setting of account credits (refunds) against debits (amounts payable), and offers TCPs more comprehensive accounting statements and new electronic payment options.
On August 2, 2016, account off-setting will begin. Â All refunds will now be issued as credits on the importer account. Â When a credit is issued it will appear on the Daily Notices (DN). Â The off-setting process will occur at the end of the month before the Statement of Account (SOA) is issued.
This Notice is available in its entirety on the Canada Border Services Agency website.