Intangibles (CBP Shipment Type)

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This article is part of the Shipment Release Types Guide
How to create an Intangibles shipment in ACE eManifest usingBorderConnect.

Intangibles, (aka General Head Note 1 or GN1), is a U.S. Shipment Type for goods through US Customs and Border Protection and on an ACE Manifest. It is a type of Informal Entry that allows for the release at the border of shipments consisting of one of the following types of commodities:

  • Corpses, coffins and accompanying flowers
  • 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
  • Aircraft parts or equipment removed from a U.S. registered aircraft


Declaring an Intangibles Shipment in ACE Manifest

Highway Carriers transporting one of the above types of commodities into the United States must report them on their ACE eManifest as Intangibles. (Provided they are not already being accounted for as part of a Formal PAPS Entry!)

To report Intangibles the carrier will need to create an ACE Shipment with the Shipment Type "Intangibles" (may also be called "General Head Note 1" or "GN1" depending on software being used), and ensure that the shipment is transmitted as part of their ACE eManifest. The example below shows how to report an Intangibles shipment using BorderConnect's ACE Manifest software.


Although an Intangibles shipment is different from a PAPS shipment, the carrier will still need to provide a unique Shipment Control Number, as well as all other information normally required for an ACE Shipment including Shipper, Consignee and Commodity information.

As with all Informal Entries, no Customs Broker should be involved and the carrier will not receive an Entry Number for the shipment. At the border, the driver should be prepared to show paperwork for the shipment to the Customs Officer.