Understanding how reporting, release, and accounting work helps you avoid delays, control costs, and stay compliant from start to end.
When your shipment arrives in Canada, it doesn’t mean you can immediately take possession of your goods. Until the Canada Border Services Agency (CBSA) authorizes release, your goods remain under customs control.
To clear your shipment and meet your customs obligations, your goods must be reported, released, and accounted for correctly.
In this article, we explain what happens at each step and what you need to know to keep your goods moving without delay.
Once your shipment arrives in Canada, it must be reported to the CBSA.
This step confirms that the goods have entered the country and allows the shipment to appear in CBSA systems.
After reporting, the shipment is identified by a cargo control number (CCN).
Until release is granted, your goods remain under customs control and cannot be delivered to you. They are held in an approved facility (such as a terminal or bonded warehouse) until release is granted.
Remember to review the shipment details against your commercial invoice and shipping documents. If quantities, weights, or descriptions don’t match, release can be delayed, and you may face examination, storage, or handling costs.
After reporting, the next step is customs release. This is when the CBSA decides whether your goods can be released from customs control.
A release request is submitted based on the information declared for the shipment. This includes how the goods are classified, where they originate, how they are valued, and whether they meet all applicable regulatory requirements.
The accuracy of this information directly affects how quickly a release decision is made.
However, release is not automatic. Even when documentation appears complete, the CBSA may review the shipment more closely based on risk factors, commodity type, or data inconsistencies.
Based on its review, the CBSA can issue one of three outcomes:
A bill of lading, commercial invoice, and packing list can support the release decision.
Once the goods are released, the final step is accounting. This is where duties and taxes are formally declared and settled.
Accounting is completed in the CARM Client Portal (CCP) using a Commercial Accounting Declaration (CAD), either by you or your delegated customs broker.
You will receive a monthly Statement of Account (SOA) in the CCP showing duties and taxes, as well as any adjustments for that period.
Under CBSA’s harmonized billing cycle, the SOA is issued on the 25th of each month and covers goods released between the 18th of the previous month and the 17th of the current month. Payment is due 10 weekdays after the 17th of the current month.
As the importer of record, you must:
Goods may be released before payment if you post financial security and enrol in the release prior to payment (RPP) program, but you still must account for them properly.
Remember to keep all import-related records for six years, because shipments may still be selected for verification after they enter Canada.
At Cole International, we offer trade consulting and customs brokerage services to help Canadian businesses manage imports with greater control and fewer disruptions.
Reach out to one of our trade professionals to discuss how we can support your reporting, release, and accounting obligations once your shipment arrives in Canada.