Please see below important information received from CBSA regarding the CARM Late Payment Interest Calculation. In order to support the transition to the CBSA Assessment and Revenue Management (CARM) system, the CBSA had put in place CARM transition measures for late payment interest as per Customs notice 25-02 . Starting January 2026, late payment penalty and late payment interest will no longer be waived and monthly calculation on unpaid debts such as duties, penalties and other amounts owing will resume. The late payment interest will start accruing on accounts with an overdue balance as of January 31, 2026, and will be included on the Statement of Account to be issued on February 25, 2026. For more information, please consult section 3.3 of the Customs Act ."

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