Emergency Repairs (CBSA Cargo Exemption)
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🔖 This article is part of the Shipment Release Types Guide |
Emergency Repairs (CBSA Cargo Exemption)
A guide to reporting conveyances repaired abroad due to unforeseen contingencies in ACI eManifest.
Overview
Emergency Repairs is a Canadian cargo exemption used when a commercial conveyance is repaired outside of Canada. To qualify, the repair must result from an unforeseen contingency that occurred while the vehicle was outside Canada, and the repairs must be necessary to ensure the safe return of the conveyance.
This exemption allows the vehicle to re-enter Canada without a standard commercial entry for the value of the repair, provided specific reporting conditions are met.
Duty Relief: Under Customs Tariff subsection 101(2), qualifying emergency repairs may be eligible for relief of duties and taxes. This does not apply to scheduled maintenance or non-emergency upgrades.
✅ Does Your Repair Qualify?
To use this exemption, the following conditions must be met:
- Unforeseen Occurrence: The breakdown or accident must have occurred outside Canada.
- Safety Requirement: The repair must be required to make the vehicle safe to drive or to ensure the safe return of the conveyance to Canada.
- Documentation: You must possess a repair invoice and be prepared to present it upon request.
Reporting in ACI eManifest
Emergency Repairs are reported as a cargo exemption on the conveyance (Trip) level. You do not create a separate ACI Shipment for the repair itself.
1 Set the Exception Code
In your BorderConnect ACI eManifest:
- Create a new ACI eManifest (Trip) as usual.
- Select Emergency Repairs as the cargo exemption type within the software.
- If the truck is carrying commercial freight, report those shipments normally in addition to the exemption.

2 Transmit and Verify
- Transmit: Transmit the manifest as part of the ACI eManifest.
- 1-Hour Rule: Ensure the manifest (and any PARS broker clearances) are on file for at least one hour before arrival.
At the Border
Required Documentation
Upon arrival at the First Port of Arrival (FPOA), the driver must present:
- ACI Lead Sheet: A barcoded lead sheet (e.g., barcoded CRN or CCN).
- Repair Documentation: Detailed information and documentation related to the repairs when requested by an officer.
References