CBSA Provides Guidance on Due Dates for Customs Debts, Interest
The delayed due dates for customs duties in Canada don't apply to debts due before March 25, the Canada Border Services Agency said in an April 11 email. “Debt due before March 25, 2020 is payable on the due date identified on the” Statement of Accounts, it said. “Debt due on or after March 25 2020, is payable on June 30, 2020. Only debt due on and after March 25, 2020 is eligible for the June extension,” it said. The CBSA recently extended the due date for regular customs duties to June 30 (see 2003270053).
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The CBSA email also listed the different transaction types and how they are affected by the due date shift:
| Transaction Type | Amended Due Date |
| 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 customs 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. |
The CBSA provided information about interest charges in a separate email on April 11. “In the event that importers are unable to pay their SOA in full on June 30, interest may apply if payments have not been received by the deferred payment date of June 30, 2020. Interest calculations will be from July 1, 2020 - onward,” it said.