Value Included (CBSA Shipment Type)

🔖 This article is part of the Shipment Release Types Guide

Value Included Shipment (Canada/CBSA)

A guide to reporting replacement goods for short-shipped items where duties were already paid.

Type: Shipment Release Country: Canada (CBSA)

Overview

A Value Included entry is a specific Shipment Type used when goods are being imported to replace items that were short-shipped on a previous order.

The term "Value Included" means the value of these goods was already included (and duties/taxes paid) on the original customs entry, even though the goods physically arrived later. Therefore, no new duty is owed on this specific movement.

Not for Warranty: This shipment type is strictly for shortages (e.g., you ordered 10, paid for 10, but only received 8; the vendor is now sending the missing 2). It does not apply to warranty replacements or free samples.

📦 When to Use Value Included

Use this checklist to confirm if your shipment qualifies.

Criteria	Requirement
The Shortage	Fewer goods were delivered than were invoiced on the original shipment.
The Payment	The importer did not receive a refund or price reduction for the missing items. (They paid full price originally).
The Replacement	The vendor is shipping these goods at no additional charge to complete the original order.

Invalid Uses: Do not use "Value Included" for:

• Free Samples
• Promotional Goods
• Warranty Replacements (Broken items)
• Repairs

Reporting in ACI eManifest

Value Included shipments must be reported electronically on an ACI eManifest.

1 Start New Shipment

Inside your ACI eManifest, click Create New Shipment.

• Shipment Type: Select Value Included.
• Cargo Control Number: Assign a unique CCN (Carrier Code + Number).

Selecting Value Included in ACI

2 Enter Details

Although no duties are collected, accurate data is still required for admissibility.

• Shipper/Consignee: Must match the original parties.
• Commodity: Describe the goods clearly (e.g., "Replacement Widget (Shortage)").
• Transmit: Save and click Sync with CBSA.

At the Border

Documentation

• ACI Lead Sheet: The driver must present the ACI Lead Sheet with the barcoded CCN.
• Supporting Docs: It is helpful (though not always mandatory for the driver) to have a copy of the original invoice or a "No Charge" invoice referencing the original shortage, in case the officer questions the value.

1-Hour Rule: The ACI eManifest must be on file for at least 1 hour prior to arrival.

📋 Summary at a Glance

Feature	Detail
Purpose	Completing a short-shipped order.
Value for Duty	Considered "Included" in the previous entry.
ACI Required?	Yes.
Broker Role	Broker usually advises on eligibility; Carrier transmits the manifest.

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