---
title: CBSA Outlines Cargo Container Reporting Requirements for Canadian Imports
description: The CBSA issued guidance on cargo container reporting requirements under ACI/eManifest, covering loaded, empty, and imported containers.
image: https://blog.coleintl.com/hubfs/Images/Trade%20News%20pictures/Updated%20version/Trade%20News%20-%20MISC%20(2).jpg
---

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# CBSA Outlines Cargo Container Reporting Requirements for Canadian Imports

 Trade Update: November 3,2026

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CBSA Outlines Cargo Container Reporting Requirements for Canadian Imports

2:50

Carriers and freight forwarders must follow the applicable ACI/eManifest procedures, while importers must ensure containers imported for sale are properly declared and accounted for.

## At a glance

- The CBSA has clarified ACI/eManifest reporting procedures for loaded, empty, and consolidated containers
- Containers imported for sale require separate cargo transmissions, even when carrying other goods
- Certain empty containers used in international transportation qualify for reporting exceptions
- Incorrect reporting may result in enforcement action or customs penalties

---

The Canada Border Services Agency (CBSA) has issued guidance on cargo container reporting requirements, outlining how loaded, empty, and consolidated containers must be reported under the Advance Commercial Information (ACI)/eManifest program.

Published on October 30, 2026, [Customs Notice 26-25](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-25-eng.html) clarifies reporting obligations for marine, highway, and rail shipments, including separate requirements for containers imported into Canada for sale.

## **Reporting requirements across transportation modes**

Under the notice, carriers must report containers used in international commercial transportation through the applicable ACI cargo or empty container transmissions.

For marine shipments, loaded container numbers must be included in cargo transmissions, while empty containers require separate empty container reporting.

For highway and rail shipments, container numbers must be included in cargo transmissions. An exception applies to certain empty shipper- or importer-owned containers registered under an Ottawa file or container bank number. These must be reported using cargo exception code 02.

## **Separate reporting required for containers imported for sale**

Containers imported for sale must be reported as goods and are subject to applicable [duties and taxes](https://blog.coleintl.com/import-foundations/understanding-canadian-import-duties-and-taxes).

When these containers carry other merchandise, carriers must submit separate ACI cargo transmissions for the container and each shipment inside it. Including the container number in the shipment’s cargo transmission is insufficient.

Empty containers imported for sale also require cargo transmissions rather than empty container transmissions.

For [consolidated shipments](https://blog.coleintl.com/freight-fundamentals/is-consolidated-shipping-the-best-option-for-your-business), freight forwarders must submit house bill data for each shipment and each imported container. A separate Cargo Control Document (CCD) is required for each container in each of these scenarios.

## **Get support with your customs compliance**

Cole International provides <https://www.coleintl.com/services/trade-consulting/>[trade consulting](https://www.coleintl.com/services/trade-consulting/) and [customs brokerage](https://www.coleintl.com/services/customs-brokerage/) services to help Canadian businesses navigate import requirements.

**Connect with one of [our trade professionals](https://www.coleintl.com/contact-us) to discuss your cargo reporting requirements and customs obligations.**

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