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Canada Clarifies Cargo Container Reporting Requirements Under ACI/eManifest

Published Nov. 2, 2026

Key Points

  • Carriers must report loaded and empty containers through the appropriate Advance Commercial Information (ACI) transmissions.
  • Marine shipments require Service Option 83 for loaded containers and Service Option 695 for empty containers.
  • Highway and rail shipments require Service Option 984 for loaded containers.
  • Containers imported into Canada for sale require separate ACI cargo transmissions and payment of applicable duties and taxes.
  • Each container requires a separate Cargo Control Document (CCD).
  • Noncompliance may result in enforcement action and Administrative Monetary Penalty System (AMPS) penalties.

T​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​heCargo containers representing Canada’s updated ACI/eManifest reporting requirements Canada Border Services Agency (CBSA) has clarified cargo container reporting requirements under its Advance Commercial Information (ACI)/eManifest program. In a customs notice issued on October 30, 2026, the agency explains how carriers and freight forwarders must report loaded, empty, and consolidated containers entering Canada by marine, highway, and rail. Furthermore, CBSA explained the reporting requirements for containers used temporarily in international commercial transportation and those imported for sale, including the required ACI cargo transmissions and a separate Cargo Control Document (CCD) for each container.

Reporting Requirements for International Cargo Containers

Under Section 771(5)(B) of the Tariff Act of 1930, a subsidy may involve a government financial contribution, income or price support, or a government-directed contribution through a private entity. The contribution must confer a benefit to qualify as a subsidy under the law.

Under the ACI/eManifest program, carriers must report container information to the CBSA through the appropriate cargo or empty container transmission.

Under Memorandum D3-1-5: International Commercial Transportation, foreign-based conveyances, containers, and trailers used in international commercial transportation may qualify for temporary importation into Canada without duties or taxes under tariff items 9801.10.10, 9801.10.20, and 9801.10.30.

This provision applies to containers used temporarily for international commercial transportation that have not been and will not be sold in Canada.

Marine Shipments

  • Loaded containers: Include the container number in the ACI cargo transmission (Service Option 83) for each shipment.
  • Empty containers: Submit an empty cargo container transmission (Service Option 695) for each individual shipment of empty containers.

Highway and Rail Shipments

  • Loaded containers: Include the container number in the ACI cargo transmission (Service Option 984) for each shipment.
  • Instruments of International Trade (IIT): For empty shipper- or importer-owned containers registered under an Ottawa file or container bank number, carriers must report cargo exception code 02 in the conveyance data.

Examples of IIT include shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load locks, spacers, racks, trays, and totes used to transport commercial goods internationally.

Reporting Requirements for Containers Imported for Sale

Containers imported into Canada for sale do not qualify as cargo containers used in international commercial transportation. Importers must report these containers through individual ACI cargo transmissions and account for applicable duties and taxes.

Containers Carrying Cargo

Importers must submit:

  • A separate ACI cargo transmission for each individual shipment inside the container.
  • Another ACI cargo transmission for each individual shipment of the container itself.

Including the container number in the shipment’s cargo transmission does not satisfy the separate container reporting requirement. Penalties may apply.

Empty Containers

  • Marine: Submit an ACI cargo transmission (Service Option 83) for each individual shipment of imported empty containers. An empty cargo container transmission (Service Option 695) does not satisfy this requirement.
  • Highway and rail: Submit an ACI cargo transmission (Service Option 984) for each individual shipment of imported containers.

Consolidated Shipments

For consolidated shipments, the freight forwarder must transmit House Bill data for each individual shipment and each individual imported container.

Cargo Control Documents

A separate Cargo Control Document (CCD) is required for each container across all reporting scenarios.

Compliance and Penalties

Carriers and freight forwarders must know the goods they transport into Canada and comply with applicable legislative and regulatory requirements.

Failure to meet the container reporting requirements may result in CBSA enforcement action or Administrative Monetary Penalty System (AMPS) penalties.

CBSA Guidance and Resources

For additional information, carriers and freight forwarders may refer to the following:

For further assistance, contact the CBSA:

  • Within Canada and the United States: 1-800-461-9999
  • Outside Canada and the United States: 1-204-983-3550 or 1-506-636-5064
  • TTY: 1-866-335-3237

Businesses can also submit inquiries through the CBSA online contact form.

How GHY Can Help?

GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.

By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.

Contact Us Today! Booking a Meeting, email consult@ghy.com, or call +1 (800) 667-0771.

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