Value Included (CBSA Shipment Type)
Last updated 30 July 2026
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| This article is part of the Shipment Release Types Guide |
A Value Included entry is a Canadian Shipment Type for goods to clear through CBSA on an ACI eManifest. Value Included is used when additional goods are shipped to address a shortage and provide the purchaser with the quantity of goods ordered, and no refund or price reduction has been claimed.
This shipment type is for shortage situations where fewer goods were delivered than were ordered and the missing goods are later shipped. It should not be used for unrelated no-charge goods, samples, repairs, or warranty replacements unless the broker or importer has confirmed that the shipment qualifies.
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Declaring a Value Included Shipment in ACI eManifest
Value Included shipments are required to be reported on an ACI eManifest.[1] To report a Value Included shipment, the carrier must create an ACI Shipment, select the shipment type Value Included in BorderConnect's ACI eManifest software, and ensure that the shipment is transmitted as part of the ACI eManifest.
Although a Value Included shipment is different from a PARS shipment, the carrier must still provide a unique Cargo Control Number, as well as all other information normally required for an ACI Shipment, including shipper, consignee, and commodity information. CBSA's ACI/eManifest highway requirements state that highway cargo documents include a Cargo Control Number, port information, a plain language description of the goods, and shipper and consignee data.[1]
The importer or customs broker is responsible for determining whether the goods qualify as Value Included and for providing the supporting customs documentation. CBSA's valuation guidance for shortages and replacement goods is found in Memorandum D13-2-4.[2]
At the border, the driver must present a barcoded ACI lead sheet or Cargo Control Number, the Value Included information for the shipment, and any other documentation related to the clearance. The driver must wait one full hour after the acceptance of the ACI eManifest before approaching the border.[3]
When Value Included Applies
Value Included is intended for situations where the importer ordered and paid for a certain quantity of goods, but fewer goods were delivered than required under the original transaction. The later shipment supplies the missing quantity, and the importer has not already received a refund or price reduction for those missing goods.
CBSA Memorandum D13-2-4 explains that when imported goods are not in accordance with the contract, the customs value treatment depends on whether the goods are defective, damaged, missing, substituted, or otherwise inconsistent with the contract at the time of importation.[2] The broker or importer should confirm that the shipment qualifies before the carrier selects Value Included in the ACI eManifest.
BorderConnect Handling
In BorderConnect, create the shipment as an ACI Shipment and choose Value Included as the shipment type. Enter the shipper, consignee, commodity description, quantity, weight, and the unique Cargo Control Number provided or approved for the movement.
The Value Included shipment should be attached to the ACI eManifest and transmitted to CBSA before the truck arrives. If the manifest contains other shipments, each shipment should be entered under the correct shipment type.
Driver Instructions
The driver should carry the shipment paperwork showing that the goods are Value Included goods. This may include the original invoice, corrected invoice, bill of lading, broker instructions, or other documentation showing that the goods are being supplied to correct a shortage.
The driver should present the ACI lead sheet or Cargo Control Number and any Value Included paperwork requested by the broker, importer, or CBSA. The driver should not approach the border until the ACI eManifest has been accepted and the required one-hour waiting period has passed.
Common Mistakes
- Selecting Value Included for ordinary free-of-charge samples or promotional goods.
- Using Value Included when the importer already received a refund, credit, or price reduction for the missing goods.
- Entering the shipment without a unique Cargo Control Number.
- Sending the truck to the border before the ACI eManifest has been accepted for one full hour.
- Relying on the carrier to determine valuation treatment instead of confirming with the importer or customs broker.
Related Pages
- Shipment Types for ACE and ACI eManifest
- ACI eManifest Software User Guide
- Creating and Submitting a New ACI eManifest
- ACI Shipment Details Page
- Cargo Control Number
- PARS
- Canada Border Services Agency
Official Resources
- CBSA Electronic Commerce Client Requirements Document - Chapter 7: ACI/eManifest Highway Portal
- CBSA Memorandum D13-2-4 - Valuation of goods imported into Canada that are not in accordance with the contract
- CBSA Highway mode: transmit electronic commercial data