Instruments of International Trade (CBSA Cargo Exemption)

This article is part of the Shipment Release Types Guide

This article is about the Canadian Shipment Type. 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.

How to create an IIT shipment in ACI using BorderConnect

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

Examples include empty cargo containers, reusable skids, drums, pallets, straps, bins, racks, totes, and similar articles used to move commercial goods to or from Canada.

When goods qualify as IIT

To qualify as Instruments of International Trade:

the articles must be used in the international commercial transportation of goods;
the articles must not be entering Canada for sale;
if they are owned by a party outside Canada, they must be entering Canada to pick up goods for export; and
they must be exported from Canada within the applicable temporary admission period.

The determination of whether goods qualify as IIT is the responsibility of the importer or shipper, because that party is usually the owner or controller of the goods.<ref name="d342">CBSA Memorandum D3-4-2: Highway pre-arrival and reporting requirements</ref>

Declaring IITs in ACI eManifest

Instruments of International Trade are reported on an ACI eManifest using the IIT exception code. The carrier does not create a regular ACI shipment for IITs. Instead, the IIT exception is applied to the truck, trailer, or container depending on where the IITs are loaded.

CBSA's highway ECCRD states that, when a conveyance includes cargo subject to eManifest requirements as well as cargo that qualifies for an exception, full eManifest cargo information is required only for the non-excepted cargo. The same conveyance may include IIT exception codes along with non-excepted cargo control numbers.<ref name="eccrd">CBSA: Advance Commercial Information (ACI)/eManifest Highway Portal</ref>

If IITs are the only items being transported, the carrier can transmit the ACI eManifest with the trip or conveyance portion only and no ACI shipments attached. If the conveyance also carries regular commercial goods, add those shipments normally and use the IIT exception for the reusable transport articles.

BorderConnect workflow

Start a new ACI eManifest in BorderConnect.
Enter the trip or conveyance information.
If IITs are the only items being transported, do not create a regular shipment for them.
Open the truck, trailer, or container section where the IITs are loaded.
Select Instruments of International Trade (IIT) in the loaded status, exception, or cargo exception field.
If the load also includes non-excepted commercial goods, create those shipments normally and make sure the IIT exception is also set where applicable.
Save and transmit the manifest to CBSA.

At the border

The driver should be ready to verbally report the IITs to the border services officer when arriving at the border. The driver may also be asked to provide the file number, container bank number, or other proof covering the IITs, which should be available from the importer, shipper, or owner if the goods are eligible to be declared as IIT.

The ACI/eManifest highway pre-arrival timing rules still apply to the conveyance information. If the carrier is also reporting PARS or other non-excepted cargo on the same manifest, those shipments must be on file according to the normal ACI/eManifest and release requirements.

References