🔖 This article is part of the Shipment Release Types Guide

Intangibles / General Note 3(e) (CBP Shipment Type)

A guide to reporting goods exempt from entry, such as business records, corpses, and data, in ACE eManifest.

Type: Exempt from Entry Country: United States (CBP)

Overview

Intangibles (often referred to as General Note, GN, or General Head Note shipments) is a U.S. Shipment Type used in the ACE Truck Manifest workflow for specific categories of articles that are exempt from entry under U.S. Customs regulations.

While most merchandise imported into the U.S. requires a formal or informal entry, HTSUS General Note 3(e) provides a statutory exception for certain items, effectively allowing them to cross without a customs broker or duty assessment.

The "Records" Rule: The most common use of this shipment type is for business records and data. This includes blueprints, engineering diagrams, and administrative records—whether on paper or digital media—provided they are for business/exploration operations and not commercial goods for sale.

Eligible Commodities (General Note 3(e))

To qualify as an Intangibles shipment, the goods must fall strictly into one of the categories listed in HTSUS General Note 3(e):

Corpses: Human remains, together with their coffins and accompanying flowers.
Records & Data: Records, diagrams, and other data with regard to any business, engineering, or exploration operation. This covers physical media such as paper, cards, photographs, blueprints, and tapes.
Space Articles: Articles returned from space.
Telecommunications: Transmissions of electricity or telecommunications (rarely applicable to highway freight).

Declaring in ACE eManifest

Even though these items are exempt from entry, highway carriers must still report them on their ACE eManifest to ensure the truck is processed correctly at the border.

Step 1: Create the ACE Shipment

In BorderConnect (or your specific software provider), select Intangibles (or "General Note") as the Shipment Type.

Shipment Control Number (SCN): You must assign a unique SCN to the shipment, just like a standard commercial load.
Shipper & Consignee: Full address details for the sending and receiving parties are required.
Commodity Description: Clearly describe the goods (e.g., "Business Records," "Human Remains," "Engineering Blueprints").

Entering an Intangibles Shipment in BorderConnect

Step 2: At the Border

No Broker: As these goods are exempt from entry, no Customs Broker is involved, and no Entry Number is generated.
Documentation: The driver should be prepared to present supporting paperwork (e.g., death certificate for remains, bill of lading for records) to the CBP officer to verify the nature of the goods.

References