Intangibles (CBP Shipment Type)

This article is part of the Shipment Release Types Guide

Intangibles, also called General Note 1, GN1, or General Note 3(e) in some ACE documentation, is a U.S. Shipment Type used for specific articles that are exempt from entry under the Harmonized Tariff Schedule of the United States (HTSUS).

How to create an Intangibles shipment in ACE eManifest using BorderConnect

Training video: How to create an Intangibles shipment in ACE eManifest using BorderConnect.

Eligible commodities

HTSUS General Note 3(e) lists the categories that are not subject to the tariff schedule. CBP's ACE Truck Manifest release-type guidance identifies these as General Note 1 Exemptions for ACE truck manifest processing.

Eligible categories include:

• corpses, together with their coffins and accompanying flowers;
• telecommunications transmissions;
• records, diagrams, and other data with regard to any business, engineering, or exploration operation, whether on paper, cards, photographs, blueprints, tapes, or other media;
• articles returned from space within the scope of section 484a of the Tariff Act of 1930;
• articles exported from the United States and returned within 45 days as undeliverable, if they have not left the custody of the carrier or foreign customs service; and
• aircraft parts or equipment removed from a U.S.-registered aircraft while being used abroad in international traffic because of accident, breakdown, or emergency, if returned within 45 days and not removed from carrier or foreign customs custody while abroad.

Declaring an Intangibles shipment in ACE Manifest

Highway carriers transporting one of the qualifying categories into the United States should report the shipment on the ACE eManifest as Intangibles or General Note 1, unless the goods are already accounted for as part of another formal entry process such as PAPS.

To report Intangibles in BorderConnect:

1. Create an ACE shipment.
2. Select Intangibles as the shipment type. Depending on the system, it may also be called General Note 1 or GN1.
3. Enter a unique Shipment Control Number.
4. Enter the shipper, consignee, and commodity details normally required for an ACE shipment.
5. Use a clear commodity description, such as business records, human remains, engineering blueprints, or the applicable qualifying category.
6. Save the shipment and transmit it as part of the ACE eManifest.

Entering an Intangibles shipment in BorderConnect

At the border

Although an Intangibles shipment is different from a PAPS shipment, the carrier still needs a unique Shipment Control Number and the normal ACE shipment details. The driver should be prepared to show supporting paperwork to the CBP officer to verify the nature of the goods.

For Intangibles or GN1 manifest releases, a customs broker is typically not involved and the carrier will not receive an entry number. If the shipment is already being entered or released under another process, follow the broker's instructions instead of using the Intangibles shipment type.