Reporting of Cargo and Transportation of in Bond Goods

Under Section 12 of the Customs Act, goods coming into Canada are usually reported to the nearest Canada Border Services Agency (CBSA) Customs Office. This report consists of either a cargo control document approved by CBSA or an electronic transmission of the cargo data. The cargo report also includes essential data on the shipment, which lets the department control the goods before releasing them.

Goods may be released at the border or they may proceed in bond to an inland customs office. Transporting goods "in bond" means that duties and taxes have not been paid on goods that are moving through Canada for both export and consumption elsewhere or to an inland destination for release.

If the goods are moving in bond to an inland location, the carrier has to file enough security with the department to account for the duties and taxes. This security can be a standing general authority or a one-time, single-trip authority. When the carrier reaches the inland destination, the goods will be held, pending release or exportation, in a warehouse authorized by CBSA.

When carriers are transporting in bond shipments for export from Canada, they have to report these shipments to CBSA as the goods leave the country.

In bond goods moving in transit from one point in Canada to another point in Canada through the United States by highway are documented on the United States-Canada Transit Manifest, Form 7512-B Canada A8B. In this case, the carrier reports only to the United States Customs Service at the first point of arrival in the United States, and reports to CBSA upon re-entering Canada. There is no requirement for the carrier to report to CBSA at the time the goods initially leave Canada.

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).