Canada Customs Invoice (Customs Glossary)

This article is part of the Customs Glossary Guide

A Canada Customs Invoice (CCI) is a commercial invoice format used to provide the Canada Border Services Agency (CBSA) with the invoice information needed to account for commercial goods imported into Canada. It is commonly referred to as Form CI1.^[1]

The CCI identifies the seller, consignee, purchaser, goods, country of origin, value, currency, terms of sale, and related charges. CBSA invoice requirements are used to support customs release and accounting by providing the information needed to determine value for duty, tariff treatment, duties and taxes, and other import requirements.^[2]

When a CCI Is Used

CBSA does not require every shipment to use the CI1 form itself. For commercial goods entering Canada, the invoice requirement can generally be met by:^[2]

A commercial invoice that contains all required CBSA invoice information.
A commercial invoice with the basic buyer, seller, price, description, and quantity information, together with a Canada Customs Invoice containing the remaining required information.
A fully completed Form CI1.

Commercial invoices or other documents may be enough in some cases, such as when the value for duty is not more than CAD $2,500 or when goods qualify for certain unconditional duty-free treatment.^[2] The importer, owner, or customs broker is responsible for making sure the required information is available to CBSA when goods are released or accounted for.

Information Normally Included

The CCI or equivalent commercial invoice information should be complete enough for customs purposes. Common fields include:

Information Type	Examples
Parties	Vendor or seller, consignee, purchaser, exporter, and originator information.
Shipment Details	Date of direct shipment to Canada, transportation mode, place of direct shipment, country of transhipment, and other references such as invoice or purchase order numbers.
Goods Details	Country of origin, number and kind of packages, detailed commodity description, quantity, unit price, total price, invoice total, net weight, and gross weight.
Value Details	Currency of settlement, conditions of sale, terms of payment, transportation, insurance, packing, commissions, royalties, assists, construction, or assembly amounts where applicable.

Common Uses

PARS Shipments: For many PARS shipments, the customs broker uses the invoice information to prepare the release request before the goods arrive. A clear invoice helps the broker classify the goods, determine value for duty, and match the release to the carrier's Cargo Control Number.

Commercial Shipments from Outside Canada: A CCI or complete commercial invoice can be used for goods sold or shipped to a Canadian purchaser from the United States, Mexico, or any other country. The document should describe the goods in commercial terms and identify the value and origin of each item.

Preferential Tariff Treatment: Invoice information can help support a preferential tariff claim, but the CCI is not itself a proof of origin unless the applicable trade-agreement origin certification requirements are also met. Under CUSMA and other trade agreements, the importer should ensure the required origin statement or certification is available.

Temporary Imports: For temporary imports, the invoice should make the temporary nature of the goods clear and identify information that supports the temporary import process, such as intended use, value, and expected disposition. Other forms or permits, such as a temporary admission permit, may also be required depending on the movement.

Samples and No-Charge Goods: Samples, warranty replacements, or no-charge goods still need a value for customs purposes. The invoice should describe the goods accurately and indicate the basis for the value, even when no sale took place.

Carrier and Broker Notes

Carriers usually do not complete the Canada Customs Invoice, but they often collect the invoice package from the shipper and send it to the customs broker. When invoice information is missing or unclear, the broker may not be able to complete the release request before the driver reaches the border.

The CCI should be treated as a customs document, not as a substitute for the carrier's bill of lading, ACI eManifest cargo data, or a certificate or statement of origin.

Usage in BorderConnect

In BorderConnect, Canada Customs Invoice details are usually not entered as a separate CCI form. Instead, the carrier uses the invoice and bill of lading information to create the related ACI shipment, including the shipper, consignee, commodity description, quantity, weight, and Cargo Control Number.

For PARS shipments, the carrier should make sure the invoice package is sent to the customs broker and that the PARS number used by the broker matches the Cargo Control Number entered on the ACI eManifest. This helps the broker's release request and the carrier's ACI shipment line up correctly before the driver arrives at the border.

Official Resources

References

↑ Canada Border Services Agency, Form CI1: Canada Customs Invoice.
↑ ^2.0 ^2.1 ^2.2 Canada Border Services Agency, Memorandum D1-4-1: CBSA Invoice Requirements.

[CBSA-CI1-1] Canada Border Services Agency, Form CI1: Canada Customs Invoice.

[CBSA-D1-4-1-2] 2.0 ^2.1 ^2.2 Canada Border Services Agency, Memorandum D1-4-1: CBSA Invoice Requirements.

[1]

[2]