Step-by-step guide to importing commercial goods into Canada - Step 5: Ship and report your goods

1. [Canada.ca](https://www.canada.ca/en.html)

2. [CBSA](/menu-eng.html)

3. [Import commercial goods](/import/menu-eng.html)

4. [Guide to importing commercial goods into Canada](/import/guide-eng.html) # Ship and report goods # Sections - [Who should use this guide](/import/guide-1-eng.html) - [Gather information about the goods you want to import](/import/guide-2-eng.html) - [Select the duties and taxes that apply](/import/guide-3-eng.html) - [Set up your business to import](/import/guide-4-eng.html) - [Ship and report goods](/import/guide-5-eng.html) - [Release, account and pay duties and taxes](/import/guide-6-eng.html) - [Make changes after accounting for goods](/import/guide-7-eng.html) - [Checklist](/import/guide-8-eng.html) - [Compliance matters](/import/guide-9-eng.html) You now have all of the customs information needed to declare your goods to the CBSA. Once your business is registered in the CARM Client Portal, and if needed, you have hired a customs broker, the next steps are to order, ship and report your goods. ## On this page - [Place your order and choose a shipping method](#s01) - [Report your goods](#s02) - [How you are notified when your goods arrive](#s03) - [Examination of goods](#s04) - [What happens if your goods are held at the border](#s05) ## Place your order and select a shipping method

1. Place your order with the vendor, shipper or exporter

2. If needed, choose a mode of shipping (highway, marine, rail, air, postal or courier)

3. If you hired a customs broker, they may also arrange transportation for your goods as part of their services

4. Identify the desired or expected CBSA office where your goods will be released

5. Most shipments are released at the CBSA office where they first arrive in Canada. If you use a bonded carrier, you may choose an inland warehouse closer to your location ### More information - [Directory of CBSA offices and services](https://do-rb.cbsa-asfc.cloud-nuage.canada.ca/?lang=en_CA) - [Highway carriers](https://www.cbsa-asfc.gc.ca/services/carrier-transporteur/hc-tr-eng.html) (non-bonded or bonded) - [Air, rail carriers and freight forwarders](https://www.cbsa-asfc.gc.ca/services/carrier-transporteur/arcff-taft-eng.html) - [Marine carriers](https://www.cbsa-asfc.gc.ca/services/carrier-transporteur/mc-tm-eng.html) - [Sufferance warehouse operators and sublocation codes](https://www.cbsa-asfc.gc.ca/import/codes/sw-ea-eng.html) ## Report your goods **Reporting goods** is formally notifying the CBSA that your goods have arrived at the border. This is when the CBSA checks that you have provided the necessary information for your goods to be released into the country. All commercial goods must be reported to the CBSA without delay after arrival, whether you transport them yourself or use a carrier. If you transport the goods yourself, you must use the hand carried goods release process. See [Memorandum D17-1-4: Release of Commercial Goods](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html). If a carrier transports the shipment, the carrier is responsible for submitting Advance Commercial Information (ACI) or eManifest including conveyance and cargo data within the required timeframes before arrival, unless exempt. In the regular commercial stream, carriers must provide ACI cargo data. Importers must provide detailed cargo information to the carrier so the goods can be properly reported to the CBSA through the eManifest Portal or electronic data interchange (EDI). Goods that are not reported correctly may experience delays in border processing. Some goods shipped with an authorized courier may qualify for transport under the Courier Low Value Shipment (CLVS) Program. As the importer, you will not know if an authorized courier is importing the goods using CLVS. ### More information - [Sign in to the eManifest portal](https://www.cbsa-asfc.gc.ca/prog/manif/portal-portail/menu-eng.html) - [Transmit commercial trade data using electronic data interchange (EDI)](https://www.canada.ca/en/border-services-agency/services/electronic-data-interchange.html) - [Commercial reporting requirements](https://www.cbsa-asfc.gc.ca/prog/aci-manif-ipec/menu-eng.html) - [Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements](https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html) - [Memorandum D3-3-1: Freight forwarder pre-arrival and reporting requirements](https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html) - [Memorandum D3-4-2: Highway pre-arrival and reporting requirements](https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html) - [Memorandum D3-5-1: Marine Pre-load/Pre-arrival and Reporting Requirements](https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html) - [Memorandum D17-4-0: Courier Low Value Shipment Program](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html) ## How you are notified when your goods arrive If you are not transporting the goods yourself, the carrier will usually notify you when the goods arrive in Canada. However, if your goods are **shipped by mail or courier**, how you are notified depends on the value of the shipment. ### Shipments valued at CAN$3,300 or less **Postal shipments:** Canada Post will deliver the shipment to you. If you owe duties or taxes, your shipment will include a CBSA Postal Import Form (E14) attached to the package. This form will show the tariff classification, value, and applicable rate of duty and taxes based on the invoice information included with the shipment. If an E14 form is attached, Canada Post will collect the amount owing and charge a handling fee. **Courier shipments:** The courier company will notify you when the shipment arrives. Courier companies cannot complete the commercial accounting declaration (CAD) for commercial importers. The CAD must be submitted by the commercial importer or by a customs broker acting on the importer’s behalf. ### Shipments valued at more than CAN$3,300 **Postal shipments:** You will receive a notification letter when your shipment arrives at a CBSA Mail Processing Centre. To have your shipment released, you must submit a CAD through the CARM Client Portal. The notification letter will explain your release options, which are also described in the [Release, account and pay duties and taxes](guide-6-eng.html) section of this guide. <span class="label label-info">Note:</span> CBSA mail centres are not open to the public. You or your customs broker must submit all required documents and payments to a CBSA commercial office. Canada Post will deliver your goods once the CBSA confirms release. If the CBSA mail centre does not receive release confirmation within 30 days from the date of the notification letter, the goods will be returned to the sender in accordance with Canada Post Corporation regulations for undeliverable mail. #### More information - [Importing by mail](https://www.cbsa-asfc.gc.ca/import/personal-personnel/postal-postale-eng.html) - [Importing goods through the Courier Low Value Shipment (CLVS) Program](https://www.cbsa-asfc.gc.ca/import/courier/lvs-efv/menu-eng.html) - [Memorandum D5-1-1: International Mail Processing](https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html#a_a) - [Memorandum D17-4-0: Courier Low Value Shipment Program](https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html) ## Examination of goods The CBSA and other government departments may examine your shipment to ensure the goods are admissible, that is, can legally enter Canada. They will also verify that the shipment complies with trade laws, regulations, policies and CBSA requirements. Although the CBSA selects and examines shipments, the costs related to processing the shipment for examination are usually charged by the shipping industry and passed on to the importer. Carriers, couriers, warehouse operators and importers are responsible for reporting and presenting their goods for examination. They are also responsible for any costs related to processing a shipment selected for examination. <span class="label label-info">Note:</span> Fees charged by authorized third parties to unload and reload goods are your responsibility. ### More information [Offloading goods during highway examinations](https://www.cbsa-asfc.gc.ca/import/pol-eng.html) ## What happens if your goods are held at the border Commercial shipments may be held for the following reasons: - to determine whether legislative, regulatory or program requirements are met - to determine whether requirements from other participating government departments or agencies are met - to conduct an examination The CBSA may examine your shipment for several reasons: - to confirm the goods comply with customs legislation, including verifying that the description, value, quantity and markings of the goods match the information on the invoice - to meet the requirements of other government departments (for example, meat inspections or import permits) - to detect prohibited, restricted or smuggled goods Once all program and regulatory requirements are met and the goods are considered admissible, they may be released. If goods are found to be inadmissible, the CBSA may: - refuse entry, or - seize the goods Goods that are refused entry may be returned to the sender or destroyed. A seizure is an enforcement action taken when the CBSA believes a law has been violated. Penalties, forfeiture options or legal action may follow. Cases of repeated non-compliant postal shipments may result in future shipments being held for review or returned to the sender if required. If your import does not comply with CBSA requirements, you may receive a monetary penalty under the Administrative Monetary Penalty System (AMPS). ### More information - [Administrative Monetary Penalty System: Master Penalty Document](https://www.cbsa-asfc.gc.ca/trade-commerce/amps/mpd-dmi-eng.html) - [Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System (AMPS)](https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html) ### Document navigation - [<span class="wb-inv">Next: </span>Release, account and pay duties and taxes](/import/guide-6-eng.html) ## Page details - Date modified: 2026-09-17 ## About this site ### Canada Border Services Agency - [Contact us](/contact/menu-eng.html) - [Publications and forms](/publications/menu-eng.html) - [CBSA Glossary](/sme-pme/glossary-glossaire-eng.html) ### Government of Canada - [All contacts](https://www.canada.ca/en/contact.html) - [Departments and agencies](https://www.canada.ca/en/government/dept.html) - [About government](https://www.canada.ca/en/government/system.html) #### <span class="wb-inv">Themes and topics</span> - [Jobs](https://www.canada.ca/en/services/jobs.html) - [Immigration and citizenship](https://www.canada.ca/en/services/immigration-citizenship.html) - [Travel and tourism](https://travel.gc.ca/) - [Business](https://www.canada.ca/en/services/business.html) - [Benefits](https://www.canada.ca/en/services/benefits.html) - [Health](https://www.canada.ca/en/services/health.html) - [Taxes](https://www.canada.ca/en/services/taxes.html) - [Environment and natural resources](https://www.canada.ca/en/services/environment.html) - [National security and defence](https://www.canada.ca/en/services/defence.html) - [Culture, history and sport](https://www.canada.ca/en/services/culture.html) - [Policing, justice and emergencies](https://www.canada.ca/en/services/policing.html) - [Transport and infrastructure](https://www.canada.ca/en/services/transport.html) - [Canada and the world](https://www.international.gc.ca/world-monde/index.aspx?lang=eng) - [Money and finances](https://www.canada.ca/en/services/finance.html) - [Science and innovation](https://www.canada.ca/en/services/science.html) - [Indigenous Peoples](https://www.canada.ca/en/services/indigenous-peoples.html) - [Veterans and military](https://www.canada.ca/en/services/veterans-military.html) - [Youth](https://www.canada.ca/en/services/youth.html) - [Manage life events](https://www.canada.ca/en/services/life-events.html) ### Government of Canada Corporate - [Social media](https://www.canada.ca/en/social.html) - [Mobile applications](https://www.canada.ca/en/mobile.html) - [About Canada.ca](https://www.canada.ca/en/government/about.html) - [Terms and conditions](/help-aide/in-ai-eng.html) - [Privacy](https://www.canada.ca/en/transparency/privacy.html)