Low Value Shipment (LVS) (Customs Glossary)

This article is part of the Customs Glossary Guide

A usual shipment of boxes found in a **Courier LVS** shipment

A Low Value Shipment (LVS) is a shipment imported into Canada with a value for duty not exceeding the Canada Border Services Agency (CBSA) low-value threshold. In the courier stream, the Courier Low Value Shipment (CLVS) Program lets authorized couriers use simplified reporting, release, and accounting procedures for eligible goods.<ref name="d1740">CBSA Memorandum D17-4-0: Courier Low Value Shipment Program</ref>

The term is commonly used around courier and e-commerce freight, but it should not be treated as a general shortcut for every small shipment. CLVS applies to qualifying goods imported by authorized couriers and handled under CBSA's CLVS procedures.

LVS threshold

CBSA defines a low-value shipment as goods with a value for duty not exceeding CAD $3,300. The current $3,300 threshold came into effect on July 1, 2020.<ref name="d1740" />

For CLVS Program release, the shipment must generally:

have an estimated value for duty not exceeding CAD $3,300;
be imported by an authorized courier participant;
not contain goods that are prohibited, controlled, or regulated by an Act of Parliament or related regulation; and
be released at a CBSA office designated for CLVS purposes.<ref name="d1740" />

Shipments over the threshold cannot be split into smaller shipments to qualify for the program.

How the CLVS Program works

For eligible courier shipments, the exporter or shipper provides the courier with shipment details such as the value, origin, and description of the goods. The authorized courier reports qualifying shipments to CBSA using a cargo/release list. Border services officers review the shipment information and may release the goods to the courier for delivery or select shipments for examination.<ref name="commercial">CBSA: Importing commercial goods by courier</ref>

Commercial goods released under CLVS are accounted for through the applicable CBSA accounting process, including CARM-related requirements for commercial importers where applicable. Duties and taxes may still apply; the program simplifies the reporting and release process, but it does not automatically make the goods duty-free or tax-free.

ACI eManifest considerations

Eligible CLVS shipments can be reported on a cargo/release list and do not require an ACI/eManifest cargo transmission.<ref name="d311">CBSA Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods</ref>

This does not mean every low-value load is exempt from ACI eManifest. CBSA guidance distinguishes between:

eligible CLVS shipments, which may be reported on the courier's cargo/release list;
mixed shipments of high-value goods and CLVS, which are not exempt from ACI/eManifest cargo transmission requirements; and
low-value shipments that are ineligible for CLVS, which must be reported through ACI/eManifest under the normal reporting rules.<ref name="d311" />

Highway carriers moving courier freight should follow the instructions supplied by the authorized courier, broker, or CBSA. If the load is moving under the CLVS Program, the carrier should not create a normal ACI cargo simply because the goods are low value. If the load includes non-CLVS cargo, high-value cargo, or cargo removed from the CLVS process before arrival, normal ACI/eManifest reporting may be required.

Sufferance warehouse movement

CLVS shipments are destined to a sufferance warehouse approved by CBSA for the participant. They move in bond to the destination sufferance warehouse shown on the cargo/release list for release and examination purposes. Non-CLVS shipments on the same conveyance require individual Cargo Control Numbers and must be transported to the same sufferance warehouse for deconsolidation.<ref name="d1740" />

Related terms

References