CBSA issues Customs Notice 26-25 on ACI/eManifest reporting requirements for cargo containers

Ottawa, October 30, 2026

1. This notice provides information on the requirements for reporting cargo containers under the Advance Commercial Information (ACI)/eManifest program. Its purpose is to ensure that all containers whether full, empty or part of a consolidated shipment are properly reported, allowing Canada Border Service Agency (CBSA) to conduct pre-arrival risk assessments, and ensure compliance with CBSA regulations. However, there are some exceptions and exemptions.

2. As per Memorandum D3-1-5: International commercial transportation, tariff items 9801.10.10, 9801.10.20, and 9801.10.30 allow foreign-based conveyances, containers and trailers used in the international commercial transportation of goods or passengers to be temporarily imported into Canada without payment of duties or taxes. The container provision in chapter 9801 is intended for cargo containers used in international commercial transportation that are in Canada on a temporary basis only and have not or will not be sold in Canada.

3. Container data for containers in international commercial transportation must be reported to the CBSA through a cargo or empty container ACI transmission.

In Marine:

If the container is carrying cargo, the container number must be transmitted within the ACI cargo transmission (Service Option 83) of each shipment.
If the container is empty, an empty cargo container transmission must be transmitted (Service Option 695) to the CBSA for each individual shipment of empty container(s).

In Highway and Rail:

If the container is carrying cargo, the container number must be transmitted within the ACI cargo transmission (Service Option 984) of each shipment.
If the container is carrying cargo under Ottawa file or Container Banks also known as Instruments of International Trade (IIT)*: that is empty shipper or importer owned containers registered under Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada. The exception code must be reported on the conveyance data using cargo exception code (02).

For example: shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally.

4. Cargo containers that are, or will be, imported into Canada for sale are not considered cargo containers in international commercial transportation and must be reported to the CBSA through an individual ACI cargo transmission and released/accounted for with duties and taxes.

If the imported container is carrying cargo, an ACI cargo transmission is required for each individual shipment within the container, as well as an ACI cargo transmission for each individual shipment of container(s). Transmitting the container numbers within the shipment cargo transmission is not an acceptable means of reporting the imported container and penalties may apply.
In marine, if the imported container is empty, an ACI cargo data is required for each individual shipment of container(s) itself (Service Option 83). Transmitting empty cargo container data (Service Option 695) is not an acceptable means of reporting the imported container and penalties may apply.
In highway and rail, an ACI cargo transmission must be submitted for each individual shipment of imported container(s) itself (Service Option 984).
If the shipment is consolidated, the freight forwarder is responsible for transmitting House Bill data for each individual shipment as well as house bill data for each individual imported container.

Note: For all scenarios above, a separate Cargo Control Document (CCD) is required for each container.

5. Carriers and freight forwarders have an obligation to be aware of the goods they are transporting into Canada in order to fulfill any legislative or regulatory program requirements. Failure to comply may result in enforcement action or Administrative Monetary Penalty System (AMPS) penalties.

6. For information related to reporting of these containers, refer to

7. For more information, contact the CBSA Border Information Service (BIS): Calls within Canada and the United States (toll free): 1-800-461-9999
Calls outside Canada and the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237