An importer’s guide to Canadian customs release types

If you're importing commercial goods into Canada, understanding customs release types is one of the first things you need to get right.

During customs clearance, your shipment cannot leave a customs-controlled location until the Canada Border Services Agency (CBSA) issues a release decision.

The release option you choose determines what you submit to the CBSA and whether you obtain release of your goods using interim documentation or full accounting.

In this guide, we walk you through the main release types for commercial imports, submission timelines for release documentation, and how to choose the best release type for your business.

The four main customs release types explained

There are four main customs release types for commercial imports: IID, PARS, RMD, and CAD C-type. Here’s an explanation of each.

Integrated Import Declaration (IID)

The IID is the Single Window service option for electronic release (Service Option 911).

It allows you, or your customs broker, to submit a single electronic transmission that meets the requirements of both the CBSA and Participating Government Agencies (PGAs).

In this customs release type, goods are released based on this data submission, and the Type AB Commercial Accounting Declaration (CAD) must be accepted within five business days from the date the CBSA releases the goods.

Pre-Arrival Review System (PARS)

PARS allows you, or your customs broker, to submit release information to the CBSA before the goods arrive at the border, typically using the shipment’s Cargo Control Number (CCN).

The CBSA reviews the information and issues a release or referral decision within its systems once the cargo reaches “arrived” status.

Like IID, the final accounting (CAD) is due within five business days.

Release on minimum documentation (RMD)

RMD is a paper release option used only when an exception to mandatory EDI applies, such as when CBSA or client system outages occur.

It allows for release using paper interim accounting, followed by final accounting through a Type AB CAD within five business days of release.

CAD C-Type (Commercial Accounting Declaration, Type C)

Unlike the options above, a CAD C-Type is a full accounting release.

For this customs release type, all documentation must be submitted, and all duties and taxes must be paid at the time of release.

This is the mandatory path for importers who do not have Release Prior to Payment (RPP) privileges with the CBSA.

Submission timelines for release documents

The CBSA allows you to submit release documents in specific windows depending on whether the goods have reached the border, as follows:

Pre-Arrival

For this option, you can submit your release request before your goods physically arrive. This allows the CBSA to review the data early so the release decision can be made the moment the goods arrive.

• • For IID: You can submit release documents up to 90 days before arrival.
  • For PARS and RMD: You can submit release documents up to 45 days before arrival.

Post-Arrival

If you do not file in advance, you can still seek release using IID, PARS, or CAD after the goods have arrived at the customs office or a sufferance warehouse. In this case, you have up to 40 days to obtain release.

RPP enrolment and requirements

IID, PARS, and RMD are "interim" options that rely on RPP privileges.

RPP entitles importers who have enrolled with the CBSA and posted financial security to:

• Obtain the release of goods from the CBSA before paying duties and taxes;
• Defer accounting for goods; and,
• Defer payment of duties and taxes.

As of May 20, 2025, importers without RPP privileges are not eligible to use the interim accounting release service options IID, PARS, or RMD, subject to specific contingency measures.

To use interim release types, you must post your own financial security (bond or cash deposit) through the CARM Client Portal (CCP).

Choosing the right release method for your business

The right customs release type for your business depends primarily on how often you import.

Occasional imports

If you import commercial goods only a few times per year and do not wish to post financial security, the CAD C-Type is likely your only option.

In this scenario, you are required to submit your full accounting declaration and pay all applicable duties and taxes directly at the time of release.

Frequent imports

If you import frequently, enrolling in RPP is essential to access the standard interim release options.

By posting a financial bond, you can obtain release of your goods before paying at the border.

You must submit the final accounting declaration within five business days of release, but the actual payment of duties is deferred until your monthly Statement of Account (SOA) is due.

How we can help

At Cole International, we offer trade consulting and customs brokerage services to help Canadian importers choose the right release type and manage the entire customs clearance process.

Our team works with importers every day to:

• Determine the best release method for their goods
• Assist with RPP enrolment applications and financial security arrangements
• Ensure compliance with CBSA release requirements and timelines
  

We don’t believe in guesswork. We get it right the first time.

Reach out to one of our trade professionals to determine the best customs release type for your business and streamline the clearance of your goods.