Policy Respecting the Importation and Transportation of Goods
Memorandum D3-1-1

Ottawa,

ISSN 2369-2391

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In Brief

This memorandum has been revised to:

  • (a) Reflect additions and updates to the Definitions section
  • (b) Clarify liabilities for carriers under Carrier Requirements section; removing Customs Notice 17-26
  • (c) Remove form A30, Diversion Notice, from Appendix E
  • (d) Include updated information on the fillable format of form A8A(B), In Bond - Cargo Control Document
  • (e) Add bond information and amounts for each mode of transportation
  • (f) Add information on direct delivery of consolidated shipments
  • (g) Add information on goods found astray (misrouted), non-resident importer, Carnets and other temporary imports, “to order” shipments, moving company and personal effects, entered to arrive and value included shipments, ships stores, and duty free stores
  • (h) Clarify corrections to cargo control documents

This memorandum outlines and explains general Canada Border Services Agency (CBSA) requirements and administrative policies regarding the reporting and transportation of goods being imported into and moving in-transit, through Canada by all modes of transport.

This memorandum does not outline the policies and procedures for reporting goods under the Customs Self-Assessment (CSA) Program or goods being exported from Canada. For information regarding the CSA Program policies, guidelines and procedures, refer to Memorandum D23-2-1, Customs Self-Assessment Program for Carriers. For information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8, Cargo – Export Movements.

Guidelines and General Information

Definitions

The following definitions apply to this memorandum:

Abstracts
Multiple cargo control documents presented to divide a shipment that was originally reported on one cargo control document, into two or more parts because the total manifested quantity will be accounted for on more than one release or accounting document. Abstracts can only be requested by importers or their agent.
Administrative Monetary Penalty System (AMPS)
A system whereby the CBSA issues monetary penalties to commercial clients for violating the Canada Border Services Agency's (CBSA) trade and border legislation. The purpose of AMPS is to provide the CBSA with a means to deter non-compliance by its clients and create a level playing field for all Canadian businesses.
Advance Commercial Information (ACI)
A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada.
Bulk goods
Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc.
Cargo
A term used to describe a collection of goods or a shipment. It consists of a grouping of related goods. The cargo is detailed on the waybill, the manifest and/or a cargo control document.
Cargo container
A re-usable and identifiable container especially designed to facilitate the carriage of goods by one or more modes of transportation but does not include either a vehicle or conventional packing.
Cargo Control Document (CCD)
A manifest or other control document that acts as the record of a shipment entering or exiting Canada, e.g. air waybill, A8A(B), In Bond - Cargo Control Document.
Cargo Control Number (CCN)
The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the Carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code.
Carrier
A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or who operates a conveyance used to transport specified goods to or from Canada.
Carrier code
As stated in the Customs Act, means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection.
Commercial goods
Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use.
Consolidation
A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one cargo control document (CCD).
Conveyance
Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods.
Conveyance Arrival Certification Message (CACM)
An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival (FPOA) using Electronic Data Interchange (EDI).
Conveyance Operating Carrier (COC)
The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance.
Conveyance Reference Number (CRN)
A unique reference number given by the conveyance operating carrier (COC) to the CBSA to a certain journey or departure of a means of transport.
Customs Self-Assessment (CSA)
A Program designed to simplify import border requirements for low-risk, pre-approved importers, carriers and registered drivers.
Deconsolidation
The process whereby a consolidated shipment is divided into individual shipments consigned to various consignees.
Diversion
The rerouting of a shipment, before arrival at the destination CBSA office or sufferance warehouse or break-bulk facility indicated on the cargo transmission or cargo control document, to a different CBSA destination point.
Domestic In-transit (Highway and Rail modes only)
The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an In-transit movement. See definition in the present section.
Electronic Commerce Client Requirements Document (ECCRD)
Document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs.
Electronic Data Interchange (EDI)
A method to electronically transmit import or export data and accounting documents to the CBSA.
eManifest
A commercial function in which all carriers and freight forwarders electronically send advance commercial information about their shipments to the CBSA.
First Port of Arrival (FPOA)
The port of entry in Canada where a commercial conveyance arrives from a foreign country.
Freight Forwarder
A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers.
Freight Remaining on Board (FROB)
  • (a) Marine mode – cargo on a vessel that is not being discharged at a Canadian seaport but remains on board the vessel for furtherance to its ultimate destination outside of Canada
  • (b) Air mode – cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada
In-transit
The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic In-transit movement. See definition in present section.
Overage
Any excess in the number of pieces transmitted in the same shipment and found by the carrier post arrival.
Pre-arrival
Prior to a conveyance or goods arriving in Canada.
Pre-load (Marine mode only)
Prior to a conveyance being loaded with cargo at a foreign port destined for Canada. Data pertaining to the importation of goods that are to be sent to the CBSA in advance of the goods being laden on the conveyance.
Release Notification System (RNS)
A system message sent to the client regarding the status of cargo.
Re-manifest
A new cargo control document (CCD), with a new cargo control number (CCN), which is presented to change a CCD that had previously been submitted to the CBSA. Re-manifests are generally presented to change the destination office or the carrier code.
Shipment
  • (a) A shipment for which a carrier is responsible is one that consists of:
    • (i) A specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods; or
    • (ii) A specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document; and
  • (b) A shipment for which a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods
Shipper's load and count
Cargo moving under a bill of lading where the carrier acts as a transport contractor without responsibility for loading or unloading.
Shortage
Where pre-arrival data was transmitted and a quantity of goods was initially reported upon arrival at the first point of arrival (FPOA), and subsequently the number of pieces found, by the carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival.
Specified goods (under the Reporting of Imported Goods Regulations)
Commercial goods, goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include:
  • (a) Goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if
    • (i) The goods are or will be in the actual possession of a person arriving in Canada; or
    • (ii) The goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance
  • (b) Mail
  • (c) Commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada
  • (d) A military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance
  • (e) An emergency conveyance or goods that are transported on board that conveyance; or
  • (f) A conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance
Split-shipment
Portions of one shipment covered by one cargo control document that enter the country at different times.
Warehouse Arrival Certification Message (WACM)
An electronic message sent by warehouse operators to the CBSA to report that a cargo has arrived and that they accepted liability.

General Information

2. The Customs Act, the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations, establish the time of report, manner of report and who reports goods entering or moving in-transit through Canada.

3. Except as otherwise prescribed in the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations, all goods that are imported or moving in-transit through Canada must be reported to the Canada Border Services Agency (CBSA) at First Port of Arrival (FPOA), even when exempt from Advance Commercial Information (ACI)/eManifest notification. The requirement to report goods to the CBSA is effected orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations.

4. The receipt of cargo control information enables the CBSA to:

Carrier and Freight Forwarder Identification and Eligibility

5. For the purpose of identifying carriers and freight forwarders, 4 digit unique identifier will be assigned by the CBSA to all eligible parties. This carrier code must be shown on all cargo control documents (CCDs) or provided in Electronic Data Interchange (EDI) transmissions.

6. Carriers can only possess one carrier code in connection with each mode of conveyance. Freight forwarders can only possess one freight forwarder (8000 series) carrier code.

7. For the purpose of assessing carrier code eligibility, the CBSA defines a carrier as the entity operating a conveyance transporting specified goods to Canada. To operate a conveyance means to have to have legal custody and control of the conveyance.

8. To have legal custody means to be:

9. Control is defined as the person responsible for the decisions concerning the employment of the conveyance, and therefore the person who decides how and where that conveyance is employed. It must be the lowest legal entity who has legal custody and control of the conveyance that must obtain and use their carrier code.

10. Clients who do not meet the criteria mentioned above are not eligible to receive or hold a carrier code.

11. It is the responsibility of the applicant to demonstrate to the CBSA that the entity is in fact a carrier as per the definition from paragraph 8 when requested by the CBSA.

12. The CBSA also issues codes to eligible freight forwarders. Clients who apply for a freight forwarder code must also demonstrate that they meet the definition of a freight forwarder.

13. For purposes of assessing freight forwarder eligibility, a freight forwarder is defined as a person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Freight forwarders do not transport goods into Canada but, if in possession of valid bonded CBSA freight forwarder carrier/identifier code, may transport in bond goods from point to point within Canada. For more information on freight forwarder requirements, see Memorandum D3-3-1, Freight Forwarder Pre-arrival and Reporting Requirements.

14. Carriers and freight forwarders shall notify the CBSA without delay, in writing, of any change to their legal entity, name, address and contact information.

15. Only carriers or freight forwarders that have filed security with the CBSA are permitted to transport in bond goods between points in Canada.

16. Information on posting security and requirements involving legal name changes may be found in Memorandum D1-7-1, Posting Security for Transacting Bonded Operations. Also refer to the sample of the form D120, Customs Bond.

17. A carrier desiring to become bonded under general authorization must complete an application and file security in a format as outlined in CBSA forms. Information on how to apply for a bonded carrier code can be found on the CBSA website.

Bond amounts vary by mode:

*For information on the calculation of security in Air mode bonds, see Appendix F in this memorandum.

**For more information on Marine bond amounts, see the CBSA website.

Carrier Requirements

18. All carriers transporting specified goods into Canada must electronically transmit to the CBSA specified data pertaining to the cargo and conveyance within the prescribed timeframes as described in the Reporting of Imported Goods Regulations. Provision of this data and within prescribed timeframes satisfies the requirement set out in section 12.1 of the Customs Act.

19. Transmission of electronic pre-arrival conveyance/cargo data does not constitute "reporting" for the purposes of subsection 12(1) of the Customs Act. Report, as defined in subsection 12(1) is not achieved until the conveyance has arrived in Canada and a report is made to the CBSA at the FPOA and, for rail, air and marine modes, by way of the Conveyance Arrival Certification Message (CACM).

20. As per section 7.1 of the Customs Act, carriers are liable to ensure all information provided to the CBSA, including pre-load/pre-arrival and at-arrival information, is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations, the information transmitted must be supported by source documentation (i.e. bills of lading, invoices, contract of carriage) and made available to the CBSA upon request.  Carriers are also liable to ensure all information provided to the CBSA is sent within mode prescribed timeframes.

21. As per the Reporting of Imported Goods Regulations, the conveyance operating carrier (COC) is solely liable for the electronic transmission of pre-load/pre-arrival primary cargo information for which it is responsible for, and conveyance pre-arrival and at-arrival information to the CBSA in accordance with the technical requirements, specifications and procedures that are set out in the modal specific Electronic Commerce Client Requirements Document (ECCRD).

22. For greater clarity, the COC is the carrier company operating the conveyance that transports goods into Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. The ‘cargo carrier' is the carrier that causes goods to be transported into Canada by the COC.

23. It is the COC's carrier code that must be quoted within the conveyance report when transmitting conveyance data to the CBSA.

24. As per the Reporting of Imported Goods Regulations, any carrier causing specified goods to be transported into Canada is solely liable for providing primary cargo data for which they are responsible for, in accordance with the technical requirements, specifications and procedures that are set out in the modal specific Electronic Commerce Client Requirements Document (ECCRD).

25. To transport specified goods (cargo) into Canada, there are two (2) separate obligations:

26. Under subsection 12.1(1) of the Customs Act, the COC is liable to provide the CBSA with electronic pre-arrival information about the conveyance and about the goods on board or expected to be on board that conveyance. Subsection 2.1(a)(i) of the Reporting of Imported Goods Regulations, mandates the cargo carrier to provide ACI/eManifest for all cargo it is responsible for on board that conveyance and, if applicable, the COC to provide ACI/eManifest cargo information for any cargo it is responsible for.

27. As per subsection 12(1) of the Customs Act, the COC must report the conveyance and all goods on board that conveyance upon arrival in Canada.

28. The carrier whose carrier code is on the cargo transmission is liable for: all pre-load/pre-arrival information provided to the CBSA; to ensure it is true, accurate, and complete; and for duties and taxes on the goods until they are released by the CBSA, or until liability is transferred in accordance with subsection 20(2) of the Customs Act.

29. When pre-arrival/pre-load information has not been transmitted for any cargo on board the conveyance, the COC may be subject to penalties for non-report, as the cargo report was not on file when the transmission of the CACM was sent. The cargo carrier who has not transmitted pre-arrival cargo information for which they are responsible may also be subject to penalties.

30. In a business to business arrangement, it is possible for both the COC and the cargo carrier to be held individually liable for two separate contraventions related to one shipment:

31. Carriers may hire a service provider or agent to transmit advance cargo and/or conveyance information and at-arrival information on their behalf. The carrier code on the electronic transmission must be that of the actual carrier, not the agent or service provider. In order for the CBSA to communicate with the agent or service provider on behalf of the carrier, a third party consent must be completed and on file with the CBSA.

Application to Transmit Electronic Data to the CBSA

32. Under section 12.1 of the Customs Act and the Reporting of Imported Goods Regulations, all carriers must transmit pre-load/pre-arrival electronic cargo and conveyance data using EDI and all freight forwarders must transmit pre-arrival electronic house bill and house bill close data using EDI for consolidated shipments. Highway carriers and freight forwarders also have the option of using the eManifest Portal.

33. For more information, refer to Memoranda D3 Transportation series or to the mode applicable Electronic Commerce Client Requirements Document (ECCRD).

Sealing Requirements

34. With regards to conveyances and containers that have been authorized to move inland to a sufferance warehouse, the sealing of conveyances and containers are only required for the following specific CBSA circumstances:

35. Bonded carriers and freight forwarders will be allowed to move unsealed cargo between inland sufferance warehouses.

36. This does not negate the industry's obligation to fulfill any legislative or regulatory program requirements of other government departments that pertain to the sealing of conveyances and containers.

37. The CBSA reserves the right to seal any conveyance, container, or compartment at any time.

Cargo Reporting

38. The requirement to report goods to the CBSA is effected electronically, orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations.

39. For further information on pre-arrival and reporting procedural requirements for import, in bond, in-transit and Freight Remaining on Board (FROB) (in air and marine modes only) cargo, refer to the Memoranda D3 Transportation series relating to the particular mode of transportation. These include:

40. In lieu of a cargo EDI transmission, shipments eligible for the Courier Imports Remission Order (CIRO) can be reported on consist sheet. Shipments eligible for the Courier Low Value Shipment (CLVS) Program can be reported on cargo/release list, respectively. Further information on consist sheet or cargo/release list reporting can be found in Memorandum D8-2-16, Courier Imports Remission, or Memorandum D17-4-0, Courier Low Value Shipment Program.

41. Unless otherwise exempted in writing by the CBSA, goods reported at FPOA and authorized to move in bond, must be delivered to the applicable primary sufferance warehouse that is licensed to receive the goods. The following are the types of primary warehouses:

42. The carrier must indicate the CBSA office where the goods are to be released or destined. This is the CBSA office code applicable to the destination primary sufferance warehouse where the goods are to be delivered.

43. The carrier must indicate the name and address/sub-location code of the destination primary sufferance warehouse where goods will be stored pending clearance.

Note: Where goods will eventually move from the primary to a secondary sufferance warehouse, the primary carrier will transmit the primary warehouse as the destination or as the location of goods on their cargo transmission.

44. For information regarding goods imported by courier, refer to Memorandum D17-1-2, Reporting and Accounting for Low Value Commercial Goods (Not Exceeding CAD$2,500) and Memorandum D17-4-0, Courier Low Value Shipment Program.

45. When reporting goods to the CBSA which are exempt from ACI/eManifest, carriers may use the standard form A8A(B), In Bond - Cargo Control Document, which is now available online in a fillable/savable format on the CBSA website. Carriers may also produce their own form A8A(B), In Bond - Cargo Control Document, printed in accordance with the specifications contained in the Appendix B of this memorandum. Alternatively, carriers may use other approved CCDs such as the International Air Transport Association (IATA) standard air waybill for air cargo; form A6A, Freight/Cargo Manifest for marine cargo and form A8B, United States – Canada Transit Manifest, for in-transit goods being transported by highway mode, etc.

46. When ACI/eManifest data has been transmitted and requires a paper CCD or paper house bill for release purposes, the carrier has the option of using form A8A(B), In Bond – Cargo Control Document, or a paper print out of the ACI/eManifest transmission, provided it contains the information found in Appendix E of this memorandum.

Note: For further information on alternate CCDs that meet the CBSA's requirements and instructions on the completion of the prescribed reporting documents, refer to the Memoranda D3 Transportation series relating to the particular mode of transport and Memorandum D17-1-2, Reporting and Accounting for Low Value Commercial Goods (Not Exceeding CAD$2,500). These include information on forms A8A(B), In Bond - Cargo Control DocumentA6A, Freight/Cargo ManifestA8B, United States – Canada Transit ManifestA10, Cargo Control Abstract and A30, Diversion Notice.

For further information on reporting automotive production and service goods, refer to Memorandum D17-3-1, The New Automotive System – Highway Mode.

Corrections to Cargo Control Documents (CCDs)

47. Any corrections must be made to all paper copies (when applicable) of the original CCD before presenting it to the CBSA. Corrections may also be made to cargo control data elements, which have been electronically transmitted to the CBSA.

Note: Instructions for providing corrected information in the required electronic format are found in the Electronic Commerce Client Requirements Document (ECCRD).

48. Corrections to a paper CCD may also be made after the carrier has reported to the CBSA, if the long room and the CBSA delivery authority copies have not been presented to the broker/consignee. The corrections are to be made on the long room and the CBSA delivery authority copies and presented to the CBSA, accompanied by supporting evidence, if the quantity or description is changed. Acceptable supporting evidence will be the original bill of lading, waybill, interlined pro-bill or other acceptable document from the point of loading. The long room and the CBSA delivery authority copies will be returned to the carrier for presentation to the consignee.

49. When a paper CCD must be rewritten, the rewritten document must bear the same CCN as the original. A notation must be shown on the new document in the description of goods section stating the reason the original document has been rewritten. Any change in the quantity or description of goods must be supported by documentation such as the original bill of lading, waybill, interlined pro-bill, or other acceptable document from the point of loading.

50. The carrier should rewrite the paper CCD, or update the electronic cargo transmission, for a change in quantity on a shipper's load and count only when the original bill of lading or interlined pro-bill contains a typographical or other error, or when an error occurred in the preparation of the cargo control document/ transmission.

51. The carrier must present all copies of the rewritten paper document with the long room and the CBSA delivery authority copies of the original document, and the supporting documentation, where necessary, to the CBSA for validation.

52. If found to be acceptable, the long room and the CBSA delivery authority copies of the rewritten paper document will be date stamped on the reverse of the document. The rewritten long room and the CBSA delivery authority copies will be returned to the carrier for furtherance to the consignee. The CBSA will destroy the original CBSA delivery authority copy. The rewritten mail copy (with the original long room copy and supporting documentation) will be retained by the CBSA.

53. For corrections or amendments to electronic cargo data, refer to the specific modal Memoranda D3 Transportation series.

Unique Shipment Processes

54. The following processes are not exempt from pre-arrival data but the reporting and/or pre-arrival requirements differ in some manner. For information on other mode specific processes, refer to Memoranda D3 Transportation series.

Goods Found Astray (Misrouted Goods)

55. Carriers and freight forwarders must transmit pre-arrival cargo data and house bill data (if the shipment is consolidated) for all goods being transported to Canada, including Canadian goods found astray outside of Canada, unless there is an exemption or exception. After verification of the facts, the CBSA will release the shipment to the carrier or freight forwarder. Verification will consist of satisfactory evidence provided by the foreign Customs organization or the carrier. The CCD will be acquitted by a reference to this memorandum.

56. Foreign goods found astray in Canada must have cargo data electronically transmitted post arrival as soon as they are discovered by the carrier or freight forwarder. The goods may then be exported in accordance with the Reporting of Exported Goods Regulations and as outlined in Memorandum D3-1-8, Cargo – Export Movements.

Non-resident Importer

57. For shipments being delivered to Canada where the consignee is a non-resident importer, the foreign name and address of the consignee will be accepted in the consignee name and address fields in the cargo transmission.

58. The Canadian party to whom the cargo is being delivered to must be provided in the delivery party name and address fields. The delivery party name and address may be a warehouse, rail yard, etc., if that is where the carrier's contract of carriage ends.

Transmitting “To Order” shipments

59. In acknowledgment of common business practices the CBSA will accept “To Order”; “To Order of Shipper”; or “To Order of Bank”; or “Other Named Entity” in the consignee field provided the name and address of the owner or owner's representative is transmitted as a Notify Party. To help clarify, the following examples illustrate the CBSA's requirements:

Example 1: “To Order” and “To Order of Shipper”

The CBSA will accept “To Order” and “To Order of Shipper” in the consignee name field. The address information, city name, and country are mandatory fields for the consignee and ideally the shipper's coordinates would be repeated. However, the CBSA will accept terms such as “Same as Shipper”; “See Above”; etc., in the address information field and city name.

The name and address of the owner or owner's representative would be provided in the Notify Party fields. The delivery address, if different, would be transmitted in the Delivery Address fields.

Example 2: “To Order of Bank or Other Named Entity”

The name of the bank or the named entity must be transmitted in the consignee name field. Again, because the address information, city name, and country are mandatory fields, the complete address of the bank, or other named entity, must be transmitted in the consignee name and address fields. The name and address of the party taking receipt of the goods in Canada must be transmitted in the Notify Party fields. The delivery address, if different from the address provided in the Notify Party fields must be transmitted in the Delivery Address fields.

Carnets and other Temporary Imports

60. The CBSA does not accept the Carnet or other temporary import documents as a valid CCD for the import, in-transit, or export movement of goods.

61. Electronic pre-arrival cargo and conveyance data must be transmitted for Carnet or other temporary imports (i.e. form E29B, Temporary Admission Permit) or in-transit shipments within the prescribed timeframes. Carnet and other temporary imports arriving in Canada for export must also be accompanied by the appropriate CBSA CCDs for the mode of transport being used. The Carnet and other temporary import documents must be presented to the CBSA at the time of arrival or export.

Moving Company and Personal Effects

62. When personal effects are being imported into Canada the name and address of the actual consignee is required. The name of the moving company may be provided in the Notify Party field.

Entered to Arrive (ETA) and Value Included (VI) Shipments

63. Cargo and conveyance data, and house bill data (if the shipment is consolidated) is required for ETA and VI type shipments within the prescribed timeframes. The CBSA will manually acquit the cargo data with the original transaction number associated with the goods.

Ships' Stores (goods imported for ships' stores)

64. Defined as goods imported into Canada by airlines or vessels specifically for delivery to vessels or a bonded warehouse, refer to Memorandum D4-2-1, Ships' Stores for additional information.

65. Pre-arrival cargo and conveyance data, and house bill data (if the shipment is consolidated) pertaining to goods imported for ships' stores into Canada must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.

Duty Free Shops (goods imported by duty free shops)

66. Defined as goods imported into Canada by duty free shops and delivered directly to a licensed duty free shop facility. Refer to Memoranda D4-3-4, Duty Free Shop – Operational Responsibilities and D4-3-5, Duty Free Shop – Inventory Control and Sales Requirements for additional information on duty free shops.

67. Pre-arrival cargo and conveyance data, and house bill data (if the shipment is consolidated) pertaining to goods imported and delivered directly to a licensed duty free shop must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.

Shortages

68. A shortage occurs only where a quantity of goods was initially reported upon arrival at FPOA, and subsequently the number of pieces found, by the carrier, is less than the number of pieces reported to the CBSA upon arrival.

69. As the carrier's report to the CBSA is proof of the goods being on board the conveyance, all goods reported to the CBSA are deemed to have entered in Canada.

70. Duty and taxes will be assessed on all goods reported unless acceptable evidence of a shortage is presented to the CBSA. Presentation of evidence of the shortage is the responsibility of the party liable for payment of the duties and taxes.

71. Acceptable evidence of a shortage can consist of written evidence of payment of a claim by a foreign carrier or a statement by a border services or peace officer that the goods were destroyed through an accident, fire or documentation from the vendor, exporter, shipper or warehouse operator at the point of departure attesting that a true shortage did exist and was not the result of theft, loss, etc.

Note: Documentation originating from the carrier or freight forwarder is not considered acceptable evidence of a shortage. Shortages must be substantiated by a third party.

72. Where evidence of a shortage cannot be provided within 70 days of the initial report, duties and taxes owing for the goods short must be paid. For information on refund claims, refer to Memorandum D6-2-3, Refund of Duties.

73. Shortages previously noted on waybills at a trans-shipping point outside Canada, or as ascertained by a physical check by a border services officer at the CBSA office of importation, must be noted by way of an amendment to the cargo data as soon as it is discovered.

74. When portions of a shipment previously identified as a shortage are forwarded to Canada, they must be reported. The new document or EDI transmission record must bear a reference to the original CCN in the description of goods field.

Overages

75. Any excess from the quantity of goods transmitted in the same shipment and found by the carrier or freight forwarder post arrival are considered overages.

76. All such goods found by the CBSA or the carrier or freight forwarder must be documented immediately by the carrier or freight forwarder by means of the appropriate EDI cargo transmission.

77. As overages represent cargo that has not been reported to the CBSA as required under the Customs Act, when a border services officer discovers an overage during a CBSA check or examination, the carrier or freight forwarder may be assessed the appropriate penalty. For additional information on penalties, see paragraphs 142 to 144 of this memorandum and Memorandum D22-1-1, Administrative Monetary Penalty System.

78. In the case of overages found by a carrier or freight forwarder within their own system, the carrier or freight forwarder must report the goods to the nearest CBSA office immediately using the appropriate EDI cargo transmission.

79. Company owned material (COMAT), or goods carried in a conveyance (truck, aircraft, etc.) owned or controlled by the importer or shipper found not reported to the CBSA will be seized.

80. Domestic goods shipped from one point in Canada to another point in Canada, found astray in the United States and returned to Canada must be covered by the appropriate EDI cargo transmission showing the CBSA office of re-importation as the receiving CBSA office. After verification of the facts, the shipment will be released to the carrier or freight forwarder.

Note: Verification will consist of satisfactory evidence provided by the U.S. Customs and Border Protection (US CBP) or the carrier at the trans-shipping point where the goods were found. The CCD or EDI cargo transmission will be acquitted by reference to this memorandum.

81. U.S. shipments destined for other points in the United States, but found astray by the carrier or freight forwarder in Canada are to be returned to the United States under CCD. The document must certify that the shipment was found astray in Canada on the applicable date and is now being returned to the United States in the same condition as received. The certificate must also state that the goods have remained under CBSA control. When the goods are exported, the long room and the CBSA delivery authority copies must be presented to the CBSA at the point of exit. The CBSA delivery authority copy will be returned to the carrier or to the freight forwarder after being stamped by the CBSA and the long room copy will be assigned an outward report number and retained by the CBSA.

Shipper's Load and Count

82. When cargo is carried under shipper's load and count arrangements between the carrier and the shipper, the cargo control transmission must clearly state "shipper's load and count" and the shipper must seal all units before transfer to the carrier. "Shippers load and count" is not a description of the goods.

83. The carrier must maintain a seal record and note the seal number on the cargo transmission. A border service officer must supervise the breaking of a shippers seal when required for CBSA purposes. The border service officer will reseal the unit with a CBSA seal and notate the new number on the documents.

CBSA Cargo Control Abstract

84. A shipment, including split shipments in air mode, must be abstracted when its CCD will be accounted for by more than one CBSA accounting document or other clearance document. Importers or their agents (including freight forwarders) must document abstracts on the CBSA form A10, Cargo Control Abstract.

85. A form A10, Cargo Control Abstract, must be prepared for each portion of the shipment requiring separate acquittal. The entire quantity shown on the carrier's original cargo transmission must be accounted for on this document.

86. Form A10, Cargo Control Abstract, is a five-part form consisting of the following copies:

Note: This fillable form can be downloaded from the CBSA website, printed and saved.

87. Each cargo control abstract must show a unique number consisting of the CCN on the master cargo control transmission, suffixed by the character X and a sequential numeric digit, beginning with 1. For example:

Note: The character "D" cannot be used as a suffix in abstract numbers.

88. The importer or their agent must present all copies of the abstracts listed on the form A10, Cargo Control Abstract, prior to the release of any portion of an abstracted CCD.

89. The CBSA control copy of each abstract will remain with the CBSA. The original CCN will be manually acquitted in the CBSA system with the new abstract CCNs. The long room and the CBSA delivery authority copies of each abstract will be returned to the consignee for presentation with the clearance documents. The importer or their agent will forward the warehouse operator's copy of each abstract to the warehouse operator for record-keeping purposes. The issuer's copy of each abstract will be returned to the importer or their agent. Further details on the warehouse operator's record-keeping requirements can be found in Memorandum D4-1-4, Customs Sufferance Warehouses.

90. Under no circumstances may cargo be removed from a sufferance warehouse once abstracts have been presented without presentation of a valid acquittal document or a re-manifest CCD to cover the movement of the goods. Failure to comply will result in the issuance of AMPS.

Re-manifested Cargo Control Documents

91. In situations where cargo must be re-manifested (for example, a change in liability), a new CCD, otherwise known as a re-manifest, must be presented to the CBSA before the goods are allowed to proceed. The information shown on the re-manifest must match the information on the original cargo transmission. Any discrepancies must be approved by the CBSA. The re-manifested CCD must have a new CCN with the original CCN notated in the "previous cargo control number" field.

92. The carrier code appearing in the “carrier code/cargo control number” field of the re-manifested CCD represents the carrier who is liable for the goods.

93. In the case where the original cargo is to be split for furtherance to more than one destination, re-manifests are to be prepared for each portion of the shipment, by destination. All the re-manifest CCDs for the total quantity of the original cargo transmission must be presented to the CBSA at the same time.

94. All copies of the re-manifest CCDs must be presented to the CBSA. The mail and station copies of the re-manifest CCDs will be retained by the CBSA, and the remaining copies will be returned to the carrier. The original CCN will be manually acquitted in the CBSA systems with the new re-manifest number.

Diversions (for paper cargo)

95. For the purpose of these instructions, a diversion occurs when a shipment is rerouted to another CBSA office, before arriving at the destination CBSA office or sufferance warehouse indicated on the CCD. If it is determined that the goods should have been directed to another CBSA office for release only after arrival at the destination, then a re-manifest must be submitted. No more than one diversion of the same shipment will be allowed before a new CCD is issued.

96. For information on diversion reporting procedures for the air and marine modes, where ACI/eManifest cargo and conveyance reporting applies, see Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements (for air mode) and Memorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements (for marine mode).

97. It will be the responsibility of the carrier in whose system the diversion occurs to prepare form A30, Diversion Notice, in duplicate, and attach both copies to the long room copy of the CCD. Form A30 is available in a fillable, savable format online.

98. The diversion notice will be supplied by the carrier in 21.5 cm by 14 cm (8 in. by 5 in.) size and printed on blue paper. If the carrier so elects, the diversion notice can be prepared in triplicate. The third copy will be date-stamped and returned to the carrier for record purposes.

99. The diversion notice and the long room and the CBSA delivery authority copies of the CCD must be given to the consignee, or connecting carrier if interlined, for presentation with the relative acquittal documents at the CBSA office of release. The diversion notice will remain with the acquittal document until numbered.

100. Diverted shipments cannot be released by the CBSA without a diversion notice attached to the CCD. In situations where the carrier neglects to provide the consignee with a diversion notice, it is the consignee's responsibility either to obtain it from the carrier or to prepare a diversion notice (in duplicate) for presentation to the CBSA.

101. If a discrepancy exists, the CBSA office of release will contact the CBSA office at the point of arrival by returning the diversion notice with a copy of the CCD. It will be the responsibility of the CBSA office at the point of arrival to resolve the discrepancy.

102. When only a portion of the shipment is to be diverted to another CBSA office for release, an abstract must be prepared to cover the re-routed portion of the shipment as well as the portion of the shipment to be cleared locally. The re-routed portion must then be documented on a re-manifest, which will cancel the abstract.

103. Diversion notice procedures are not applicable to shipments covered by a foreign freight forwarder's CCD or form A10, Cargo Control Abstract.

Delivery Requirements

104. In bond goods that have not been released by the CBSA at the FPOA must be delivered to another CBSA office or a specified sufferance warehouse for CBSA release, unless exempted from this requirement by the CBSA (see paragraph 107 of this memorandum).

105. Information about general delivery requirements into sufferance warehouses may be found under "Delivery Requirements and Transfers to Sufferance Warehouses" in the Memoranda D3 Transportation series outlining the cargo control procedures for the specific mode of transport.

106. Cargo arriving in Canada as marine or rail traffic can be transferred to a highway carrier and move forward to its destination on the primary marine or rail CCD provided that:

Delivery Requirements – Exemptions

107. The following commodities have been exempted from the delivery requirements outlined in paragraph 104 of this memorandum:

Delivery Requirements – Alcohol and Tobacco Shipments

108. Spirits (including beer), wine and tobacco products must be sealed as per paragraph 34(b) of this memorandum. Under the circumstances outlined below, they may be delivered as explained in this paragraph:

109. For additional information on the warehousing, delivery requirements and restrictions related to alcohol and tobacco products, see the following memoranda:

110. For additional information on excise policy related to alcohol and tobacco products, contact the excise duty section of your regional Canada Revenue Agency (CRA) office. For a directory of regional offices, consult the CRA website.

Transfers between CBSA Release Points

111. A transfer is affected by the movement of goods from one release point to another.

112. Information about transfers between sufferance warehouses may be found under "Delivery Requirements and Transfers to Sufferance Warehouses" in the Memoranda D3 Transportation series relating to the cargo control procedures for the particular mode of transport.

113. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the freight forwarder CW type, sufferance warehouse sub-location warehouse code that is indicated on the cargo information provided by the primary carrier, under the following conditions:

114. A hold at the FPOA supersedes an authorization to move that may be granted by the CBSA. Where a hold for a health, safety and security (HSS) examination is placed on the shipment, the shipment will be held at the primary sufferance warehouse at the FPOA. Movement beyond the primary sufferance warehouse at the FPOA or the designated commercial office will not be allowed unless authorized by the CBSA.

115. Goods transferred from a sufferance warehouse to a private bonded warehouse will not be documented on a CCD, as the CBSA control will be affected under the form B3-3, Canada Customs Coding Form accounting document. Responsibility for loss will rest with the importer of record on whose behalf the transfer was made. This shall also apply to goods transferred between private bonded warehouses within the jurisdiction of one CBSA office.

116. Goods transferred from or into a public bonded warehouse must be documented on CCD. A CCD will also be required when goods are transferred from a private or public bonded warehouse in one CBSA jurisdiction into a private or public bonded warehouse in another CBSA office jurisdiction.

117. Where possible, the CCD covering the transfer must be presented at the same time as the B3-3, Canada Customs Coding Form accounting document and it must bear a reference to the B3-3 accounting document number in the description of goods section. The quantity and description of goods shown on the CCD must be identical to that shown on the B3-3 accounting document. Where the goods are moving from a sufferance warehouse into a public bonded warehouse, the CBSA will validate the CCD covering the transfer of the goods.

118. After validation of the B3-3, Canada Customs Coding Form accounting document and the CCD, the long room and the CBSA delivery authority copies will be returned to the carrier for presentation to the receiving warehouse operator. The CBSA will retain the mail and station copies for control purposes.

119. Upon delivery of the goods to the bonded warehouse, the warehouse operator must acknowledge receipt of the goods on the long room and the CBSA delivery authority copies. Any discrepancies in the number of pieces should also be noted.

120. When the goods have been transferred from a bonded warehouse, the warehouse operator will present the long room and the CBSA delivery authority copies to the consignee or agent for subsequent presentation with the B3-3, Canada Customs Coding Form accounting document for re-warehousing.

Notification of Release of Goods to Warehouse Operators

121. When the CBSA transmits notification of the release of a shipment to warehouse operators by facsimile or via a Release Notification System (RNS) message, the following information must be given to the warehouse operator:

122. Sufferance warehouse operators may not release goods from their warehouse until they have received one of the following:

123. In those cases where more than one shipment is contained in the car, trailer or container, it is the warehouse operator's responsibility to ensure that only the identified shipment is released or that the car, trailer or container is held until all its contents are released.

124. In the air and marine modes, if an ACI/eManifest hold has been placed on a shipment, this hold supersedes the release of the goods. The goods cannot be released until the hold has been removed by the CBSA. For more information about ACI/eManifest holds and cargo release, refer to Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements (for air mode) and Memorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements (for marine mode).

Outstanding Cargo Control Documents Tracing Procedures

125. The carrier's report to the CBSA is proof of the goods being on board the conveyance in the absence of evidence to the contrary, and all goods reported are deemed to have landed. The carrier is liable for duty and taxes payable on all goods reported, unless evidence that the goods did not enter Canadian commerce or consumption without the benefit of a CBSA release is provided. In accordance with the Reporting of Imported Goods Regulations, payment or evidence should be provided to the CBSA within 70 days of the date of initial report.

126. Tracing procedures, which are based on proper risk-management principles, will be initiated by the CBSA against all outstanding CCDs that remain unacquitted 40 days from the date of initial report to the CBSA.

127. Before issuing form A19, CBSA Tracer, the CBSA will verify if the goods are on hand in a CBSA sufferance warehouse or other approved holding area. If the goods are found, the procedures for unclaimed goods, as detailed in the Storage of Goods Regulations, will be followed.

128. If the goods are not in the sufferance warehouse, a form A19, CBSA Tracer, will be issued to the carrier of record (i.e. the carrier whose carrier code appears on the outstanding cargo transmission).

129. Form A19, CBSA Tracer, allows the carrier 30 days to present the goods for examination, to present evidence that the goods did not enter Canadian commerce or consumption without the benefit of a CBSA examination and release, to present evidence that the goods were exported, or that the liability for the in bond shipment was transferred to another bonded carrier or to a sufferance warehouse operator.

130. Where satisfactory evidence can be provided to prove that the goods did not enter Canadian consumption without a CBSA examination or release, the carrier will be exonerated of liability to pay duties and taxes. As a guideline, the following is representative of satisfactory evidence:

131. If, on receipt of the form A19, CBSA Tracer, the carrier determines the load is within the carrier's system, the cargo is to be delivered immediately to the sufferance warehouse. The carrier must inform the consignee and the CBSA of the location of the goods.

132. The CBSA will allow the consignee two business days after notification by the carrier, warehouse operator, or importer/broker that an accounting document is required, to present an accounting document for the goods before issuing a form E44, Notice – Unclaimed Goods, and transferring the goods into the Queen's warehouse.

133. When a carrier submits acceptable evidence to the CBSA that the goods were transferred in bond to another bonded carrier for re-manifesting to another CBSA office, the original carrier will be absolved of liability for the goods. The receiving carrier will be issued a CBSA Tracer, accompanied by a copy of the CCD and a copy of the evidence of the transfer, and will be held accountable for the goods.

Note: Failure to respond to a CBSA Tracer within a 30 day time limit may result in the issuance of an AMPS penalty.

134. Where proof of legal disposition of the goods is not submitted to the CBSA within the 30 day time period of the CBSA Tracer, duties must be accounted for on form B3-3, Canada Customs Coding Form or form K23-A, Invoice, depending on the party liable for the payment of duties.

135. Where the importer has received the goods, but the duty has not been accounted for (e.g. unlawful delivery or unlawful removal from a sufferance warehouse), the importer must be asked in writing to submit a voluntary entry on form B3-3, Canada Customs Coding Form within 30 days.

136. Where it is determined that the carrier or the warehouse operator is liable for the duties owing on the goods (e.g. lost or unaccounted in bond goods or where the importer has failed to account for duties on goods unlawfully delivered or removed from a sufferance warehouse), a demand for payment of duties will be made on form K23-A, Invoice. Receipt of payment should be acknowledged on form K21, Cash Receipt.

137. Form K23-A, Invoice, allows the carrier 30 days from the date of issuance to remit payment. Failure to do so within this 30 day limit will result in a demand to the surety company for payment of the duties owed or the cashing in of other forms of security, as applicable. In addition, all in bond privileges of the carrier may be withdrawn. Refund claims on a paid K23-A form will be considered if suitable evidence is presented to the CBSA within two years of payment.

138. In the case of outstanding import shipments covered by single-trip bonds, the CBSA office of destination will request a copy of the bond and bond application from the issuing office to facilitate tracing of the shipment or demands on the surety company.

139. The CBSA office of issuance will be responsible for tracing outstanding in-transit shipments covered by form A8B, United States – Canada Transit Manifest.

Shipments Subject to the Requirements of Other Government Departments

140. Unacquitted cargo transmissions, including unacquitted in-transit documents, may cover shipments which are subject to requirements of other government departments. These requirements must be considered when tracing action is being taken, refer to Memoranda D19, Acts and Regulations of Other Government Departments, series.

141. The CBSA should also communicate information on unacquitted cargo to other government departments for follow-up action, as required.

Penalty Information

142. For more information on administrative monetary penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System. Information on AMPS penalties is also available on the AMPS web page.

143. Other administrative sanctions, such as the revocation of program privileges and penalties of other government departments, may also be applicable.

144. In some situations, failure to comply with the CBSA requirements outlined in the Customs Act, may result in the seizure and forfeiture of the goods and/or conveyance, and in serious cases, criminal charges may be applicable.

Ordering CBSA Publications and Forms

145. You can order CBSA publications and forms in several ways:

146. Many of the CBSA forms are now available to download from the CBSA website in a fillable, savable and printable format as an alternative to ordering paper documents.

Additional Information

147. For more information, within Canada, call the Border Information Service (BIS) at 1-800-461-9999. From outside Canada, call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.

Appendix A

Form A10, Cargo Control Abstract, Completion Instructions

U.S. Port of Exit — Indicate the U.S. border crossing, both city/town and state, for all shipments invoiced from the United States. For goods invoiced from the United States that are entering Canada in the service of an air carrier, indicate the U.S. Customs and Border Protection (US CBP) port where the goods are loaded on the aircraft which is to carry the goods to Canada. For transborder air shipments that enter Canada in the service of a highway carrier, indicate the US CBP port at which or nearest to which the highway carrier crosses the border of the United States into Canada.

The U.S. Port of Exit Codes listed in Appendix H, List 6, of Memorandum D17-1-10, Coding of Customs Accounting Documents, may be used in lieu of the city/town and state name.

CBSA Office — Indicate the CBSA office where the abstracts are presented. The CBSA offices are listed in the Directory of CBSA Offices and Services.

Consignee Name and Address — Indicate the name and mailing address of the person or firm importing the goods.

Shipper's Name and Address — Indicate the name and mailing address of the person or firm shipping the goods.

Waybilled From or Point Loaded — Indicate the city and country where goods were loaded on board a vessel, aircraft, vehicle or rail conveyance.

Acquittal No. — For CBSA use only.

Carrier Code — Indicate the carrier code as shown on the carrier's master CCD.

Cargo Control No. — Indicate the carrier's CCN as shown on the carrier's master CCD suffixed by the character X and an identifying numeric digit, e.g. 6107123X1, 6107123X2. Refer to paragraph 87 of this memorandum for instructions on numbering abstracts when the master cargo number consists of 23 digits, and is to be abstracted into more than nine shipments.

Master Cargo Control No. — Indicate the CCN as shown on the carrier's original CCD.

Location of Goods — Indicate the name, address and sub-location code of the sufferance warehouse where the goods are stored pending CBSA clearance. A list of sufferance warehouse sub-location codes is available on the CBSA website.

No. of Pieces — Indicate the quantity of goods being reported.

The following are different methods of reporting a shipment:

Description and Pieces

If a number of goods are being reported, the number of pieces must be totalled.

Description and Marks — Give an accurate, concise description of the goods in common trade terms.

Weight — Indicate the weight of the shipment in pounds or kilograms; weight must be totalled.

Name and Address of Deconsolidator/Broker/Importer — Indicate the name and address of the deconsolidator, broker or importer issuing the CBSA cargo control abstracts or re-abstracts, whichever is applicable.

Appendix B

Form A8A(B), In Bond Cargo Control Document, Specifications

1. The CCD, which is described below, can be used by all modes of transportation to report goods being imported into or exported from Canada.

2. Privately printed CCDs must adhere to the format and specification instructions provided herein. No deviation from the established layout, as set out in the sample provided in this Appendix, will be permitted.

3. The CBSA's approval is not required for the private printing of the CCD. However, a CCD that has been printed in a manner that impedes its expeditious processing by the CBSA will be rejected for reporting purposes. In such instances, the carrier will have to reprint the CCD so that it meets the CBSA requirements.

4. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their CCDs to a supply sufficient to cover a period no longer than 12 months. This would preclude having surplus stock on hand in the event of revisions to the form.

5. The number of copies required to report goods to the CBSA varies, depending on the mode of transportation and the status, i.e. non-bonded or bonded, of the carrier.

6. The CCD must be between 17 and 21.5 cm wide and between 14 and 28 cm long.

7. Carriers may print their own CCDs on laser printer without side stubs and tear-offs. The appropriate copy designation must be shown on each copy of the document set.

8. All CBSA copies of the CCD can be white in colour.

9. The following must be printed on the bottom of the copies of the CCD:

10. The copy designators (that is, Mail copy, Station copy, Long room copy, Warehouse Operator's copy, CBSA delivery authority copy) must be printed in Helvetica Regular (8 points).

CBSA Delivery Authority Copy

11. A field for the CBSA release stamp must be provided on the CBSA delivery authority copy with the following wording, "to be released stamped by the CBSA before goods can be delivered to consignee". The field for the release stamp is to be printed on the CBSA delivery authority copy only, in place of the free area provided on each of the other copies of the CCD. The size specifications of the field for the CBSA release stamp are the same as for the free area.

12. Where cargo is to be released at an inland CBSA office, "in bond" must be stamped or pre-printed on each copy of the CCD.

13. The Company's Logo, Name and Address (above the Acquittal No. field) are to be sized according to the space available on the document. An example of this form can be found on the CBSA website.

Non-bonded and Bonded Operations

14.  All carriers, except marine carriers, must use a five-part form with copies placed in the following sequence:

15. Cargo that is to be discharged in Canada must be reported, at the arrival of the vessel, to the local CBSA office by presentation of a completed form A6A, Freight/Cargo Manifest.

16. When copies of bills of lading are filed, a summary list of bill of lading numbers must be attached to the inward cargo report, and must include a list of all the marks and numbers of cargo containers on board.

Cargo Control Numbers (CCNs)

17. The CCN will consist of the 4 digit carrier code, followed by a unique carrier-assigned number. The CCN must not be duplicated for a three-year period, except for air mode CCNs. Air mode CCNs may be reused after one year. For additional information about air mode CCN reuse timeframes, see Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements.

18. Freight forwarders and highway carriers who have their CCDs privately printed are required to print the CCN in bar code format on all copies of the document set.

19. Bar code specifications for the CCN are contained in Appendix C of this memorandum. Bar code/human readable CCNs must be approved by the CBSA before the printing of the CCD or labels.

Appendix C

Bar Code Specifications for Cargo Control Numbers (CCNs)

Part I

1. Bar Code Symbologies

Clients can choose bar code symbology (a) or (b):

Note: For CCNs longer than 18 characters, clients may not be able to use Code 3 of 9. The CBSA will not accept numbers longer than the maximum length of 4.5"/11.43 cm.

2. Width of Narrow Bar

The minimum width of a narrow bar must be 0.009"/0.023 cm.

The maximum width of a narrow bar depends on the bar code symbology selected, as follows:

3. Width of Wide Bar

For Code 3 of 9, a wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications in requirement 2.

There are four different bar widths for Code 128. These must be one, two, three and four times that of a narrow bar, where the maximum width of the narrow bar is as stated in requirement 2.

4. Length of Quiet Zones

Both the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width or 0.125"/0.3 cm, whichever is greater. Longer quiet zones will increase the readability of the code.

5. Bar Code Symbol Height

The height of the bar code symbol must be between 0.375"/0.95 cm and 0.625"/1.60 cm.

6. Bar Code Symbol Length

The bar code symbol, including the leading and trailing quiet (blank) zones, as well as the human readability part, must be within the area stated at "Delimited Area" in Part II of this Appendix.

7. Human Readable Format

The human readable print number must always be below the bar code.

The height of the human readable print must be at least 0.0984"/0.25 cm.

The human readable number must start on the left side of the bar code, directly below the place where the bar code starts.

The spacing between the bar code and the human readable format and any following lines must be at least 0.03"/0.08 cm.

Carriers have the option of printing their carrier name. Participants in the Line Release program can also print the acronym "PARS" as stated in paragraph 2 of Part II of this Appendix. The printing must meet the requirements of the quiet zone and not interfere with the human readable number.

The human readable number may include dashes and spaces, but is not to be read into the bar code except where the dash is part of the carrier code itself.

8. Print Contrast Ratio

The print contrast ratio is the ratio of the difference of reflectivity between the bars and spaces, as follows:

PCR = Reflectance of spaces - Reflectance of bars ÷ Reflectance of spaces.

Where reflectance is defined as a percentage figure, the print contrast ratio must be a minimum of 55 percent, with an optimum value of 75 percent.

9. Readability

The average first-read rate for bar code symbols produced must be 95 percent (i.e. only five in 100 will need more than one scan). All bar codes produced through carbons must meet the same readability rate as the original.

10. Lifetime

The bar code symbol must be readable for at least eight months, with a 95 percent first-read rate.

11. Print Type

The bar code symbol can be printed with carbon or non-carbon ink.

12. Label Size

If labels are used, the maximum length and width of the label is stated at "Delimited Area" in Part II of this Appendix. There should be no wording above the bar code, and there should be 0.125"/0.3 cm between the top of the bar code and the edge of the label. The label must be self-adhesive, permanent and smudge-proof.

Part II

1. Bar Code Symbol

The bar code symbol should read only the digits found in the human readable number and should not read the dash or space except where the dash is part of the carrier code itself.

Bar code symbols can have up to 25 alphanumeric digits in one of the following formats:

(1) XXXXXXX................X
In this format, the first four digits are the carrier code. The remainder of the CCN follows the fourth digit and this portion of the CCN can be up to 21 digits.

(2) XXX-XXXXXX..........X
In this format, the first three digits and the hyphen (-) are the carrier code. The fourth digit is a hyphen (-), denoting an air carrier. The remainder of the CCN follows the hyphen, and this portion of the CCN can be up to 21 digits.

2. PARS Shipments

To identify a PARS shipment submitted to the CBSA, labels must show the letters "PARS". The company's name or logo can also be included. See the examples below:

(a) The letters "PARS" may be part of the CCN, between the carrier code and the numeric sequence (e.g. 9999 PARS 0001). If so, the bar codes must also contain the bars for the letters "PARS":

Example:
ABC Carriers Ltd.
9999 PARS 000001

(b) If the bar codes do not contain the word "PARS", the word may be printed either:

Above the number
Example:
PARS — ABC Carriers Ltd.
9999 000001

Below the number
Example:
9999 000001
PARS — ABC Carriers Ltd.

Note – The CBSA prefers option (b).

3. Delimited Area

The delimited area on the form A8A(B), In Bond - Cargo - Control Document, must be no bigger than 5"/12.7 cm long by 1.5"/3.81 cm high. Also, the area cannot be bigger than the maximum label size.

4. Numbering

The method of numbering must ensure the numbers are not repeated for a period of three years.

5. Testing

Sample bar code/human-readable CCNs must be tested to ensure they meet agency standards for readability.

Bar codes are reviewed for print-contrast ratio and readability, and tested using a CBSA terminal wand. In addition, the CBSA verifies the size of labels and human-readable CCNs.

The CBSA will send a letter to the originator explaining the results of the bar code testing.

It is the responsibility of all companies, including printing companies, to get initial approval of their bar codes. The retesting of reprints of bar codes is not necessary, unless the process or material used to create the bar codes has changed.

Original bar-coded document samples or bar-coded labels should be submitted for approval to:

Technical Commercial Client Unit (TCCU)
Canada Border Services Agency
355 North River Road, 6th floor, Tower B
Ottawa, ON K1A 0L8
Phone: 1-888-957-7224 calls within Canada and the United States
Email: tccu-ustcc@cbsa-asfc.gc.ca

Questions about bar code testing should be directed to the Electronic Commerce Unit (ECU) at the above address or by telephone at:

1-888-957-7224 calls within Canada and the United States
1-613-946-0762 for overseas callers between 8 a.m. and 5 p.m. (E.S.T.)
1-613-946-0763 for overseas callers between 5 p.m. and 8 a.m. (E.S.T.)

Appendix D

Form A8A(B), In Bond - Cargo Control Document, Completion Instructions

The following outlines information to be shown on the CCD. For the data elements required on electronic ACI/eManifest reports for the air and marine modes, see Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements and Memorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements.

U.S. Port of Exit — Indicate the U.S. border crossing, both city/town and state, for all shipments invoiced from the United States. For goods invoiced from the United States that are entering Canada in the service of an air carrier, indicate the US CBP port where the goods are loaded on the aircraft which is to carry the goods to Canada. For transborder air shipments that enter Canada in the service of a highway carrier, indicate the US CBP port at which or nearest to which the highway carrier crosses the border of the United States into Canada.

The U.S. Port of Exit Codes listed in Appendix H, List 6, of Memorandum D17-1-10, Coding of Customs Accounting Documents, may be used in lieu of the city/town and state name.

In-transit — Indicate the country of final destination.

Manifest from — Indicate the CBSA office where the goods are reported.

To — Indicate the CBSA office where the goods are to be released/destined. The CBSA offices are listed in the Directory of CBSA Offices available on the CBSA website. Where the destination has more than one sufferance warehouse for the applicable mode of transport (for example, Toronto), the name of the receiving CBSA office must be followed by the name, abbreviation or code of the intended warehouse of clearance (for example, Toronto-498).

Consignee Name and Address — For imports: Indicate the name and address of the person (company) in Canada to whom the goods are being shipped. For in-transit and FROB shipments: Indicate the name and address of the person (company) that is the ultimate consignee.

Shipper's Name and Address — Indicate the name and address of the person or firm shipping the goods.

Acquittal No. — To be completed by importer/broker or the CBSA.

Carrier Code/Cargo Control No. — On privately printed CCDs, the carrier must assign the CCN, in accordance with the instructions outlined in the Appendix C of this memorandum.

Previous Cargo Control No. — This field is to be completed on secondary CCDs, such as re-manifests, abstracts, etc. Indicate the carrier code and CCN of the original CCD.

No. of Packages — Indicate the quantity of goods being reported.

The following are different methods of reporting a shipment:

No. of Pkgs. / Description and Marks

1 car load containing 75 cases of motor oil on three pallets
3 pallets containing 75 cases of motor oil
75 cases of motor oil on three pallets

If a number of goods are being reported, the number of packages must be totalled.

Description and Marks — Give an accurate, concise description of the goods in common trade terms and note any marks imprinted on the package or goods. If the goods are loaded in a container, the container number must be indicated in this field.

When goods are carried under shipper's load and count contracts, mark "Shipper's load and count" in this field.

Rail carriers must indicate the waybill numbers in this field, if a separate field for this information does not exist on their CCDs.

Estimated date and time of arrival information must be included on the CCD in either the "Description and Marks" field or the "Location of Goods" field. Any and all applicable container numbers must be included on the CCD in either the "Container Number" field (if one exists on the CCD) or in the "Description and Marks" field. Clients transmitting electronic EDI reports will be required to indicate this information in the fields assigned to these data elements, "Estimated date and time of arrival" and the "Container Number" fields.

Weight — Indicate the weight of the shipment in metric or imperial measure. The unit of measure must be noted and the weight must be totalled.

Foreign Point of Lading (To be completed by freight forwarders and marine carriers only) — Indicate the city/town and country where the goods were loaded on board a vessel, aircraft, vehicle or rail conveyance.

Location of Goods — Indicate the name and address of the sufferance warehouse where goods are stored pending clearance. The name of the agent handling the load must also be shown in this field. In the case of commercial shipments, where the carrier, freight forwarder or agent are not one and the same as the sufferance warehouse, the warehouse sub-location code that has been assigned to the sufferance warehouse by the CBSA must be included. A listing of sufferance warehouse sub-location codes may be obtained by accessing the CBSA website, or by communicating with the CBSA ECU at the following:

1-888-957-7224 calls within Canada and the United States
1-613-946-0762 for overseas callers between 8 a.m. and 5 p.m. (E.S.T.)
1-613-946-0763 for overseas callers between 5 p.m. and 8 a.m. (E.S.T.).

Name of Carrier — Indicate the name of the carrier transporting the goods.

Conveyance Identification — Highway carriers must indicate the vehicle identification number (VIN) (licence number, province or state, year and trailer number). Other modes of transportation must indicate aircraft registration numbers, rail car initials and numbers or vessel details in this field.

Any field requirements specific to only one mode of transportation may be excluded by carriers of other modes of transportation.

All carriers are obliged to include information on the CCD that will allow for the efficient tracing of CBSA documentation within their operations.

Appendix E

Cargo Data Requirements when presenting a paper version of ACI/eManifest transmittal

Item Name Highway Marine Rail Air Freight Forwarder
1 Conveyance Reference Number (CRN) Yes Yes Yes Yes Yes
2 First Port of Arrival (FPOA) from foreign Yes Yes Yes Yes No
3 Cargo Control Number (CCN) Yes Yes Yes Yes Yes
4 Container Number No Yes No No Yes
5 Carrier Code belonging to the Conveyance Operating Carrier (COC) (Air mode only) No No No Yes No
6 Carrier Contact Phone Number (Recommended to submit a number that can be contactable 24/7) Yes Yes Yes Yes Yes
(Driver may provide contact information when requested by a border services officer)
7 Foreign Port or Place Of Loading for marine mode and Foreign Airport of Loading for air mode No Yes No Yes No
8 Itinerary Routing (Air and marine modes only) No Yes No Yes No
9 Consignee: Yes Yes Yes Yes Yes
· Consignee Name
· Consignee Address
· Consignee City
· Consignee Country Code
· Consignee Province/State*
· Consignee Postal/Zip Code*
*required if Canada/US
10 Shipper: Yes Yes Yes Yes Yes
· Shipper Name
· Shipper Address
· Shipper City
· Shipper Province/State*
· Shipper Postal/Zip Code*
*required if Canada/US
11 Delivery (Must be provided if different from consignee address): Yes Yes Yes Yes Yes
· Delivery Name
· Delivery Address
· Delivery City
· Delivery Country Code
· Delivery Province/State*
· Delivery Postal/Zip Code*
*required if Canada/US
12 Notify Party (Must provide if available. This would be the name and address of all parties other than the consignee and shipper on file requiring notification upon arrival of the goods in Canada): Yes Yes Yes Yes Yes
· Notify Party Name
· Notify Party Address
· Notify Party City
· Notify Party Country Code
· Notify Party Province/State*
· Notify Party Postal/Zip Code*
*required if Canada/US
13 Cargo Description Yes Yes Yes Yes Yes
14 Cargo Weight Yes Yes Yes Yes Yes
15 Cargo Quantity Yes Yes Yes Yes Yes
16 Dangerous Goods Code Yes Yes Yes Yes Yes
(Must be transmitted if dangerous goods code applies to the commodity code being reported)
17 Movement Type: Identify if it is an import, in-transit or FROB Yes Yes Yes Yes No
18 Trusted Trader indicator Optional N/A Optional Optional No

Appendix F

Calculation of Security in the Air Mode

1. The classes of aircraft outlined in this memorandum reflect those specified in section 2 of the Air Transportation Regulations. Although these classes only apply to aircraft operated by Canadian entities under the licence issued to them by the Canadian Transportation Agency (CTA), for CBSA security calculation purposes the classes apply to both Canadian and non-Canadian aircraft.

Passenger Aircraft

2. Passenger aircraft are categorized as "small", "medium" or "large" as defined in the Air Transportation Regulations and based on the certified maximum passenger carrying capacity for that type and model of aircraft.

3. As defined in the Air Transportation Regulations:

"small aircraft" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of not more than 39 passengers;

"medium aircraft" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of more than 39 passengers but not more than 89 passengers; and

"large aircraft" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of more than 89 passengers.

All-cargo Aircraft

4. Aircraft equipped for "all-cargo" operations will, for the purpose of calculating security requirements as specified in this memorandum, be categorized according to the aircraft's maximum certified take off weight (MCTOW). An aircraft with an MCTOW of 75,000 lbs. or less will be considered as being a "small or medium aircraft" and will be subject to a CAD $10,000 per aircraft minimum (maximum CAD $80,000 per fleet); whereas, an aircraft with an MCTOW of more than 75,000 lbs. will be considered as a "large aircraft" and will be subject to a CAD $20,000 per aircraft minimum (maximum CAD $80,000 per fleet).

5. As defined in the Air Transportation Regulations, "all-cargo aircraft" means an aircraft that is equipped for the carriage of goods only.

6.  Security required ranges from a minimum of CAD $10,000 per aircraft for small and medium aircraft, and a minimum of CAD $20,000 per aircraft for large aircraft, with a maximum of CAD $80,000 per fleet.

Note: A "fleet" consists of all aircraft owned, operated, or registered to the company, organization, or division indicated on the bond, and is not determined by the number of units intended to be used in the provision of the international service being offered.

7. For information regarding aircraft classes/groupings, licences and CTA charter flight notification, contact the Canadian Transportation Agency (CTA) at the address or telephone numbers listed below. For CTA licensing information, see the CTA website.

Secretary
Canadian Transportation Agency
Ottawa ON K1A 0N9

819-997-6359 (during regular business hours)
613-769-6274 (after regular business hours)

References

Issuing Office
Transporter and Cargo Control Programs Unit
Program and Policy Management Division
Commercial Program Directorate
Commercial and Trade Branch
Headquarters File
 
Legislative References
Air Transportation Regulations
Canadian Transportation Accident Investigation and Safety Board Act
Courier Imports Remission Order
Customs Act
Customs Sufferance Warehouses Regulations
Customs Tariff
Excise Act, 2001
Excise Tax Act
Explosives Act
Importation of Intoxicating Liquors Act
Reporting of Exported Goods Regulations
Reporting of Imported Goods Regulations
Special Import Measures Act
Storage of Goods Regulations
Transportation of Goods Regulations
Other References
D1-7-1, D3-1-3, D3-1-8, D3-2-1, D3-3-1, D3-4-2, D3-5-1, D3-6-6, D4-1-4, D4-2-1, D4-3-4, D4-3-5, D6-2-3, D8-2-16, D17-1-2, D17-1-10, D17-3-1, D17-4-0, D18-3-1, D22-1-1, D23-2-1
Electronic Commerce Client Requirements Document
Superseded Memorandum D
D3-1-1 dated
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