Commercial reporting requirements

Notice - Surtax

Starting , certain goods originating from the U.S. are subject to a surtax that will apply to commercial shipments as well as goods being imported by travellers above their personal exemptions. The list of goods is available on the Department of Finance website. For more information, please refer to Customs Notice 18-08, Memorandum D16-1-1 and Frequently Asked Questions.

There are commercial reporting requirements for the movement and control of unreleased goods in Canada by carriers, freight forwarders and warehouse operators. Using information collected from Advance Commercial Information (ACI) and eManifest, the Canada Border Services Agency (CBSA) detects risks and makes decisions before shipments arrive at the border and/or are released into Canada.

Carriers and freight forwarders must have a CBSA issued carrier code. Consult the Commercial Carrier and Freight Forwarder Identification and Eligibility for more information.

Carrier code holders must immediately advise the CBSA of any change to their legal entity, name, address and contact information.

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