Master Provisional (CBSA Shipment Type)
Last updated 23 July 2026
On this page
| This article is part of the Shipment Release Types Guide |
A Master Provisional entry, also called a Master Provisional Entry or MPE, is a Canadian Shipment Type for goods clearing through CBSA on an ACI eManifest. It is used in limited situations where the importer, owner, or broker cannot establish the final value for duty of the goods at the time of importation.[1]
A Master Provisional entry is not a general substitute for missing paperwork, incomplete invoice details, or an unfinished customs release package. CBSA’s interim accounting policy applies to goods qualifying for provisional documentation, and the Customs Act allows release before final accounting only in prescribed circumstances and under prescribed conditions.[1][2]
Video tutorial
When Master Provisional applies
A Master Provisional entry may be used when the final value for duty cannot be established at the time of importation, but the shipment qualifies for interim accounting under CBSA policy. CBSA’s D17-1-13 memorandum describes the policies and procedures for release and accounting of goods that qualify for provisional documentation.[1]
The importer, owner, or broker is responsible for ensuring the shipment is eligible and that the required interim accounting authority or authorization is in place before the goods are released. The carrier should not select Master Provisional simply because invoice information is incomplete or because a broker has not yet finished the customs entry.
Eligible goods
CBSA interim accounting guidance limits provisional entry treatment to specific categories of goods. The following goods may be released on an interim accounting basis:
- plans, drawings, and blueprints imported for use in a construction project or facility installation in Canada;
- large installations of systems, machinery, and equipment imported for use in a project or facility installation in Canada;
- military equipment imported by the Department of National Defence; and
- materials, components, and parts imported by the Department of National Defence for the repair, maintenance, modification, or testing of that equipment.[1]
If the goods do not fall within the eligible categories, the importer or broker should confirm another release option, such as PARS, In-Bond, or another applicable CBSA shipment type. The carrier should confirm the release type with the importer, broker, or CBSA before transmitting the ACI shipment.
Accounting requirement
Section 32 of the Customs Act provides that goods generally cannot be released until they have been accounted for and duties have been paid, subject to exceptions in the Act and regulations.[2] In prescribed circumstances, goods may be released before final accounting if the importer or owner makes an interim accounting in the prescribed manner, form, and with the required information, or with information satisfactory to the Minister.[2]
Where goods are released under subsection 32(2), they must still be accounted for within the prescribed time and in the required manner after release.[2] This means a Master Provisional entry is temporary accounting treatment, not a waiver of final accounting or duty obligations.
Declaring a Master Provisional shipment in ACI eManifest
Master Provisional shipments are reported on an ACI eManifest. To report the shipment in BorderConnect:
- Create an ACI shipment.
- Select Master Provisional as the shipment type.
- Enter a unique Cargo Control Number.
- Enter the shipper, consignee, and commodity information normally required for an ACI shipment.
- Make sure the commodity description matches the authorized goods, such as construction plans, large installation equipment, Department of National Defence equipment, or authorized DND parts.
- Save the shipment and transmit it as part of the ACI eManifest.
The carrier should confirm that the importer or broker has obtained the proper Master Provisional authorization before transmitting the shipment as Master Provisional. If the shipment is not authorized for interim accounting, selecting this shipment type may cause delays or require correction before arrival.
At the border
The driver should be prepared to present the barcoded ACI lead sheet or Cargo Control Number, along with any Master Provisional documentation supplied by the importer, broker, or CBSA. If the officer asks for the CBSA authorization reference or supporting documents, the importer or broker must be able to provide them.
Although a Master Provisional shipment is different from a PARS shipment, the carrier still needs the normal ACI shipment information and must meet ACI highway reporting timelines. CBSA states that highway cargo and conveyance documents must be received and validated no later than one hour before arrival at the first port of arrival, and CBSA’s highway ACI guidance also reminds carriers to send ACI at least one hour before arriving at a port of entry.[3][4]
Carrier checklist
Before using the Master Provisional shipment type, the carrier should confirm:
- the importer or broker has instructed the carrier to use Master Provisional;
- the goods match one of the eligible categories under CBSA interim accounting policy;
- the shipment has the required CBSA authorization or supporting documentation;
- the Cargo Control Number is unique and correctly entered;
- the commodity description clearly identifies the authorized goods;
- the ACI eManifest is transmitted and accepted at least one hour before arrival at the first Canadian port of arrival.[1][3]
If any of these items cannot be confirmed, contact the importer, broker, or BorderConnect support before sending the ACI eManifest.