April 13, 2020 – As a result of the COVID-19 pandemic, the Canada Border Services Agency (CBSA) has extended due dates for several transaction types. This will be relevant to Canadian importers.
Please note that if these fees are paid through Buckland, they will need to be remitted two business days in advance of the deadline to CBSA.
Transaction Types & Amended Due Dates:
- B3 – A debt transaction on the account which is always related to an importation.
- All B3s due April 1 to June 30 will be due on June 30
- B2 (Debit) A correction/adjustment to a B3 transaction.
- All B2 debts due March 25 and after will have a due date of June 30
- B2 (Credit) A correction to a B3 transaction.
- Not impacted by this deferral measure, and will be processed as normal.
- K3 or K23 Miscellaneous debt.
- Original due date remains.
- AI or AMPS – AMPS is a penalty imposed for violating CBSA’s trade and border legislation.
- Original due date remains.
- RS (RSF) Posting – CSA Program – Self Assessment.
- All RS transactions due March 31 and after will have a due date of June 30
- K9 – Penalty for not declaring a product.
- Original due date remains.
- K32 Drawback – A refund for custom duties paid for imported goods. In order to get the drawback credit, the importer must file a drawback.
- Not impacted by this deferral measure, and will be processed as normal.
More Information from CBSA:
For more information on the payment deadline extension, please consult Customs Notice 20-11- Extension of Timeframes for Payment of Customs Duties and GST: https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn20-11-eng.html and Bulletin 50: Extension of Timeframes for Payment of Duties at: https://www.cbsa-asfc.gc.ca/prog/arl-glcc/res-eng.html#bl.
Please reach out to our Customer Service Administration team at CSAGroup@buckland.com for more information or if you have any questions.