Courier Low-Value Shipment Program

Eligibility Criteria

Couriers are eligible to participate in the Courier/Low Value Shipments (LVS) Program if the courier:

a) is a bonded carrier;

b) will report goods in accordance with the Act and relevant regulations;

c) will, if it intends to release casual goods, post security in accordance with the "Security for Release of Goods" section of the Regulations of Memorandum D17-1-0, Accounting for Imported Goods and Payment of Duties Regulations; and

d) has not had its authorization to participate in the program cancelled within the previous 12 months.

Summary

Except for controlled, prohibited or regulated goods, the program is available to commercial importers of low-value goods who use interim accounting and for casual shipments. The courier company must:

• arrange with licensed customs brokers or importers to account for commercial goods released under the program;
• in the case of casual shipments, account for the goods itself;
• arrange with the Canada Border Services Agency (CBSA) to present and open shipments on request at a suitable location; and
• satisfy CBSA that it maintains adequate records for audit purposes.

This program reduces the cost of doing business by simplifying procedures and speeding up the release process. For imports of less than $1 600, the LVS Program allows companies to submit one monthly consolidated accounting report instead of accounting individually for each low-value shipment.

The LVS Program helps business by:

• allowing faster release of shipments;
• extending the accounting period for low-value shipments;
• lowering accounting costs for business;
• reducing cargo handling and warehouse space for couriers; and
• reducing the documents, records and transactions required.

Casual Goods

If the goods are going to an individual, the courier will obtain release and give the accounting documents to CBSA in lieu of the individual. To apply for a non-commercial refund, individuals should submit a Customs Informal Adjustment Request, Form B2G, to any Customs Casual Refund Centre .

Commercial Goods

If the client chooses, the courier presents release documents to CBSA. The client or the broker will then present the appropriate documents to CBSA for accounting purposes. To apply for a refund for commercial goods, importers should submit a Request for Adjustment, Form B2 (including all supporting documentation).

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).

Manitoba Contact(s):
See National Contact.