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Instruments of International Trade (CBSA Cargo Exemption)

Last updated 22 July 2026

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This article is part of the Shipment Release Types Guide
This article is about the Canadian Cargo Exemption. For the U.S. Shipment Type, see Instruments of International Traffic

Instruments of International Trade, also called IIT, is a Canadian Cargo Exemption used for reusable transport articles moving in international commercial transportation. CBSA guidance describes IIT as empty shipper- or importer-owned containers and containers registered under an Ottawa file or with container bank numbers.[1]

Examples can include empty containers, pallets, racks, bins, totes, trays, drums, straps, and other reusable articles used to transport commercial goods internationally. IIT should not be used for goods entering Canada for sale, consumption, repair, processing, or normal delivery as commercial freight.

Video Tutorial

How to create an IIT shipment in ACI using BorderConnect

Training video: How to create an IIT shipment in ACI using BorderConnect.

When goods qualify as IIT

To qualify as Instruments of International Trade, the articles must be used in the international commercial transportation of goods and must not be imported for sale as commercial merchandise. CBSA guidance identifies IIT as empty shipper- or importer-owned containers, including those registered under an Ottawa file or container bank number.[1]

Common qualifying examples include:

  • empty cargo containers;
  • reusable skids and pallets;
  • bins, totes, trays, and baskets;
  • racks and shipping frames;
  • drums, tanks, and similar reusable shipping articles;
  • straps, load locks, spacers, and other reusable cargo-securing equipment; and
  • similar reusable articles used to transport goods internationally.

The determination of whether an article qualifies as IIT normally depends on the shipper, importer, owner, or party controlling the reusable article. The highway carrier should confirm the IIT status before declaring the exemption in ACI.

When IIT should not be used

IIT should not be used when the article itself is the commercial good being imported into Canada. If the article is being sold, consumed, repaired, processed, leased as a regular import, or delivered to a Canadian consignee as merchandise, it may require a regular customs release instead of an IIT exemption.

IIT also should not be used simply because goods are empty or low value. The article must be a reusable transport article used in international commercial transportation, and the carrier should follow the shipper's, importer's, broker's, or CBSA's instructions when the classification is unclear.

Declaring IITs in ACI eManifest

Instruments of International Trade are reported on an ACI eManifest using the IIT exception code. CBSA's highway eManifest guidance explains that carriers use exception codes when transmitting highway conveyance documents, and that shipments covered by an exemption or exception are not reported in the same way as regular cargo.[2]

The carrier does not normally create a regular ACI shipment for IITs. Instead, the IIT exception is applied to the truck, trailer, container, or equipment record depending on where the reusable articles are loaded.

If IITs are the only items being transported, the carrier can transmit the ACI eManifest with the conveyance or trip information and the IIT exception, without creating a regular ACI shipment for the IITs. If the conveyance also carries regular commercial goods, the carrier should create the regular ACI shipments for the commercial goods and also apply the IIT exception where the reusable transport articles are located.

BorderConnect workflow

In BorderConnect, IIT is used as an ACI cargo exemption rather than a regular shipment type. This means the carrier applies the IIT exception to the conveyance equipment instead of creating a standard shipment for the reusable transport articles.

  1. Start a new ACI eManifest in BorderConnect.
  2. Enter the trip or conveyance information.
  3. If IITs are the only items being transported, do not create a regular shipment for them.
  4. Open the truck, trailer, or container section where the IITs are loaded.
  5. Select Instruments of International Trade (IIT) in the loaded status, exception, or cargo exception field.
  6. If the load also includes non-exempt commercial goods, create those shipments normally.
  7. Confirm that the IIT exception is set on the correct piece of equipment.
  8. Save and transmit the manifest to CBSA.
Setting the IIT exception on a trailer

At the border

The driver should be ready to verbally report the IITs to the border services officer when arriving in Canada. CBSA may ask for supporting information, such as who owns the reusable articles, how they are used, whether they are empty, and whether they are moving as part of international commercial transportation.

The ACI/eManifest highway pre-arrival timing rules still apply to the conveyance information. CBSA's highway pre-arrival and reporting memorandum explains the requirements for highway carriers reporting and controlling cargo arriving in Canada.[3]

If the carrier is also reporting PARS, CSA, in-bond, or other non-exempt cargo on the same manifest, those shipments must be transmitted and handled according to their normal ACI/eManifest and release requirements.

IIT and mixed loads

A mixed load occurs when the same truck or trailer contains both IIT articles and regular commercial goods. In that case, the IIT articles should be declared using the IIT exception, while the commercial goods should be declared using the correct ACI shipment type, such as PARS, CSA, In Bond, or another applicable shipment type.

For example, a trailer may contain commercial freight on reusable racks. The freight may require PARS release, while the reusable racks may be declared as IIT if they qualify.

Common mistakes

  • Creating a regular ACI shipment for empty reusable bins or racks that should have been declared using the IIT exception.
  • Declaring IIT for articles that are being imported as saleable goods.
  • Forgetting to apply the IIT exception when IITs are loaded with regular commercial freight.
  • Applying the IIT exception to the wrong truck, trailer, or container.
  • Assuming all empty packaging qualifies as IIT.
  • Sending the driver without instructions about who owns the IITs or why they qualify.
  • Confusing Canadian IIT with the U.S. Instruments of International Traffic process.

References

  1. ↑ 1.0 1.1 CBSA Memorandum D12-3-1: Marking of Imported Goods
  2. ↑ CBSA: Advance Commercial Information (ACI)/eManifest Highway Portal
  3. ↑ CBSA Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements
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