All goods imported into Canada must be reported. Exceptions are listed in D3-1-1, Regulations Respecting the Importation, Transportation and Exportation of Goods.
In most cases, the carrier will report your shipment to the CBSA when it arrives at the international border entry point.
There are different options available depending on how the commercial goods are being imported into Canada.
Marine and air carriers are required to electronically transmit marine/air cargo data to the CBSA 24‑hours prior to loading cargo at a foreign port, including the United States.
This is a requirement of the Advance Commercial Information program that allows the CBSA to effectively identify threats to Canada's health, safety, and security prior to the arrival of cargo and conveyances in Canada.
Your carrier must either report all commercial goods you import into Canada on an approved cargo control document (CCD), or, in the case of rail shipments, electronically transmit the cargo information using electronic data interchange (EDI) before arriving at the Canadian border.
You do not need to use a CCD when: