This memorandum has been revised to:
  (a) Include carrier requirements for tow truck operations.
  (b) Add definition of shipper/consignor
  (c) Update definitions of carrier, ECCRD, & port of report
  (d) Provide additional clarity for mixed loads of released and unreleased goods
  (e) Update the outage contingency plan reference

This memorandum outlines and explains specific Canada Border Services Agency (CBSA) requirements and procedures for reporting and control of cargo arriving in Canada in the services of highway carriers.

This memorandum does not outline the policies and procedures for the reporting of goods under the Customs Self-Assessment (CSA) Program; consolidated cargo reporting requirements and process for freight forwarders; goods whether commercial or personal transported by an individual who does not meet the criteria for designation as a carrier or goods being exported from Canada, or Other Government Departments (OGD) requirements pertaining to the commercial importation/in-transit movements of regulated goods; Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods, should be referred to for the general CBSA requirements and administrative policies that apply to all modes of transport. For guidance in regards to the CSA Program guidelines and procedures, please refer to Memorandum D23-2-1, Customs Self Assessment Program for Carriers. For information about the reporting and transportation of goods being exported from Canada refer to Memorandum D3-1-8, Cargo – Export Movements. For information on the release of commercial goods, please refer to Memorandum D17-1-4, Release of Commercial Goods. OGD requirements can be found throughout the D Memoranda series.

This memorandum is available in its entirety on the CBSA website.