ARL Webinar GST Direct Payment and Importer Direct Security Options Statement Display for Brokers. October 21, 2015
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1 ARL Webinar GST Direct Payment and Importer Direct Security Options Statement Display for Brokers October 21,
2 Purpose of This Presentation This presentation is intended for brokers who are interested in the presentation of transactions made under the GST Direct payment option and Importer Direct Security options on Broker Daily Notices (DNs) and Statements of Account (SOAs) Brokers and importers who are interested in the presentation of transactions made under the GST Direct payment and Importer Direct Security options on Importer DNs and SOAs are encouraged to consult the materials from the webinar titled ARL Webinar for Importers: GST Direct payment and Importer Direct Security Options / Refunds / Interest Brokers seeking general information about DNs and SOAs are encouraged to consult the materials from the webinar titled ARL Webinar on Broker and Importer Statements This document is intended for use as a discussion tool only. It does not supersede any other administrative, policy, or legislative instrument. 2
3 What is ARL? The CBSA Accounts Receivable Ledger system (ARL) is the first phase of the CBSA Assessment and Revenue Management (CARM) initiative, which will make various changes to accounting processes. ARL will: Allow CBSA to more efficiently and effectively manage and report on revenues collected on behalf of the Government of Canada; Introduce commercial client-based accounting; Allow offsetting of a client s debits and credits, thereby reducing the number of, and costs associated with issuing refund cheques; Allow clients to centralize their account and payment processes; Offer current commercial clients posting account security with the CBSA enhanced electronic Daily Notices (DNs) and monthly Statements of Account (SOAs); and, Introduce an e-payment facility. The Accounts Receivable Ledger (ARL) solution is a foundational component of the CARM project and will be implemented in January
4 GST Direct Payment Option Importers under this option agree to provide payment for the full amount of GST for all transactions processed during a billing period, with a cheque payable to the Receiver General for Canada. The cheque must be given to a CBSA office or to their customs broker for remittance to the CBSA. Importers should advise their customs broker when they submit payment directly to a CBSA office. Today: GST is reported on the customs broker monthly K84. The customs broker communicates GST to the importer. The importer is responsible for paying GST to the customs broker or to the CBSA. With ARL: GST is reported on the customs broker DN on a daily basis. The broker should continue to communicate GST to importers without an ASEC, as they do today. The importer is responsible for paying GST to the customs broker or the CBSA; importers now have the option to pay GST through online banking. 4
5 GST Direct Payment Option Broker DN Display Scenario: A broker submits a B3 on behalf of their client, coding Field 6 of the B3 with a G to indicate the transaction is included in the GST Direct Security option. Outcome: 1. The transaction appears on the broker s DN, showing the G indicator: B3 Field 6 champ 6 If/si "I" / "G" Document Type Type de document Release Date de mainlevée Port Bureau IMPORTER 2 BN# RM0001 Transactions Payment Received / Paiements reçus Document # No du document Customs Duties Droits de douanes SIMA LMSI Excise Tax Taxe d'accise GST/PST/HST TPS/TVP/TVH Others Autres $10, B , , , G B , , , Total TOTAL $13, $0.00 $0.00 $42, $0.00 $55,
6 GST Direct Payment Option - Broker SOA Display Outcome, cont.: 2. GST amounts for G transactions are not included in the daily summary row, and are not included in field C: Total Payable on the broker SOA. DN View B3 Field 6 champ 6 If/si "I" / "G" Document Type Type de document Release Date de mainlevée Port Bureau IMPORTER 2 BN# RM0001 Transactions Payment Received / Paiements reçus $10, Customs Duties Excise Tax Document # Droits de SIMA Taxe GST/PST/HST Others No du document douanes LMSI d'accise TPS/TVP/TVH Autres Total B , , , G B , , , TOTAL $13, $0.00 $0.00 $42, $0.00 $55, Payments made by the broker through their brokerage account will not clear GST on G transactions SOA View Date IMPORTER 1 BN# RM001 A. Transactions $50, B. Other charges (due) / Autres frais (dû) $0.00 C. Total Payable / Montant total à payer $50, Transactions from/du to/à Customs Duties Excise Tax Droits de SIMA Taxe GST/PST/HST Others Total douane LMSI d'accise TPS/TVP/TVH Autres , , , , , , TOTAL 15, , ,
7 Importer Direct Security (IDS) Option Importers who use the IDS option are responsible for paying their own duties and taxes. Importers on the IDS option must have an ASEC. Today: Transactions are included on the K84 that is associated with the ASEC used to clear the transaction. If the broker ASEC was used: The customs broker communicates the amount to the importer. If the importer ASEC was used: The importer determines the amounts on their own K84. The importer is responsible for paying duties and taxes to the customs broker or by cheque/cash to the CBSA. With ARL: If the importer ASEC is used: The transaction will be posted to the importer account and will be included on both the importer DN and SOA, although the transactions are most visible on the DN. The transaction will not be included on the broker DN or SOA. If the broker ASEC is used: The transaction will be posted to the importer account and will be included on both the importer and broker DN. The importer is responsible for paying duties and taxes to the customs broker or the CBSA. Importers can now pay through cheque, cash or online banking. 7
8 Scenario A: Importer Direct Security (IDS) Option The broker completes the B3 and uses the importer s own ASEC (importer ASEC as 1 st 5 digits). In this case, field 6 is to be left blank. Outcome: The transaction will be posted to the importer account and is included in the importer s DN and SOA The transaction is not included on the broker s DN and SOA 8
9 Importer Direct Security (IDS) Option Broker DN Display Scenario B: The broker completes the B3 using their own transaction number (Broker ASEC as 1 st 5 digits). The broker will insert the letter I in field 6 of the B3 Outcome: 1. The transaction appears on the broker s DN, showing the I indicator: B3 Field 6 champ 6 If/si "I" / "G" Document Type Type de document Release Date de mainlevée Port Bureau IMPORTER 2 BN# RM0001 Transactions Document # No du document Customs Duties Droits de douanes Payment Received / Paiements reçus GST/PST/HS SIMA LMSI Excise Tax Taxe d'accise T TPS/TVP/TV H Others Autres $10, B , , I B , , Total TOTAL $3, $ $0.00 $ $0.00 $3,
10 Importer Direct Security (IDS) Option Broker SOA Display Outcome, cont.: 2. I amounts are not included in the daily summary row, and are not included in field C: Total Payable on the broker SOA. DN View B3 Field 6 champ 6 If/si "I" / "G" Document Type Type de document Release Date de mainlevée Port Bureau IMPORTER 2 BN# RM0001 Transactions Document # No du document Customs Duties Droits de douanes Payment Received / Paiements reçus GST/PST/HS SIMA LMSI Excise Tax Taxe d'accise T TPS/TVP/TV H Others Autres $10, B , , I B , , Total TOTAL $3, $ $0.00 $ $0.00 $3, SOA View 3. Payments made by the broker through their brokerage account will not clear I transactions Date IMPORTER 1 BN# RM001 A. Transactions $6, B. Other charges (due) / Autres frais (dû) $0.00 C. Total Payable / Montant total à payer $6, Transactions from/du to/à Customs GST/PST/H Duties Excise Tax ST Total Droits de SIMA Taxe TPS/TVP/T Others douane LMSI d'accise VH Autres , , , , TOTAL 6, ,
11 Reminder: What Do I Need to Do? If you receive statements by EDI: March to December: Make system and process changes 1. Use the sample statements and information provided in the Electronic Commerce Client Requirements Document (ECCRD) to configure your system to accept the new statement format and information 2. Adjust your accounting/statement reconciliation process steps to take advantage of the new statement information July to December: Register for the new statements 1. Determine the preferred format to receive your statements 2. Complete your DN/SOA Application Form and return it to the Technical Commercial Client Unit (TCCU) 3. Once reviewed and approved, TCCU will distribute the testing package September to January: Complete testing/certification Access the testing environment and certify your system TCCU Mailbox: TCCU-USTCC@cbsa-asfc.gc.ca 11
12 Reminder: What Do My Importers Need to Do? If your clients have their own ASECs, and want to have their statements sent to you (their broker): August to December: Prepare to receive the new statements Complete the authorization section of the DN/SOA Application Form to authorize the CBSA to send the importer statements to you, the broker, and return the form to the Technical Commercial Client Unit (TCCU) Importers also need to complete the application and return it to the TCCU to authorize the CBSA to send their importer statements to you, their broker CARM Mailbox: TCCU Mailbox: 12
13 Questions? Other sources of information: ARL Reference Manual version 2.1 CARM mailbox: CBSA website: 13
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