Intangibles (CBP Shipment Type)
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🔖 This article is part of the Shipment Release Types Guide |
Intangibles (sometimes referred to as GN or General Note shipments in ACE systems) is a U.S. Shipment Type used in the ACE Truck Manifest workflow for certain limited categories of articles that are exempt from entry under U.S. Customs regulations.
Under CBP regulations, all merchandise imported into the United States must be entered unless specifically excepted. One such exception is provided for certain articles listed in General Note 3(e) of the Harmonized Tariff Schedule of the United States (HTSUS).[1]
The Intangibles / GN shipment type is used when the imported articles fall into one of the following HTSUS General Note 3(e) exemption categories:[2]
- Corpses, together with their coffins and accompanying flowers
- Records, diagrams, and other data relating to business, engineering, or exploration operations (including paper, cards, photographs, blueprints, tapes, or other physical media)
- Articles returned from space
- Telecommunications transmissions (not typically applicable to highway movements)
Although these articles are exempt from entry, carriers must still be prepared to present documentation supporting the nature of the shipment if requested by CBP (for example, shipping documents, business records descriptions, or funeral home documentation in the case of human remains).[1]
Declaring an Intangibles Shipment in ACE Manifest
Highway Carriers transporting one of the above types of commodities into the United States must report them on their ACE eManifest as Intangibles. (Provided they are not already being accounted for as part of a Formal PAPS Entry!)
To report Intangibles the carrier will need to create an ACE Shipment with the Shipment Type "Intangibles" (may also be called "General Head Note" or "GN" depending on software being used), and ensure that the shipment is transmitted as part of their ACE eManifest. The example below shows how to report an Intangibles shipment using BorderConnect's ACE Manifest software.
Although an Intangibles shipment is different from a PAPS shipment, the carrier will still need to provide a unique Shipment Control Number, as well as all other information normally required for an ACE Shipment including Shipper, Consignee and Commodity information.
As with all Informal Entries, no Customs Broker should be involved and the carrier will not receive an Entry Number for the shipment. At the border, the driver should be prepared to show paperwork for the shipment to the Customs Officer.
References
- ↑ 1.0 1.1 19 CFR § 141.4 — Entry required; exceptions https://www.law.cornell.edu/cfr/text/19/141.4
- ↑ HTSUS General Note 3(e) — Exemptions from entry (USITC) https://www.usitc.gov/tata/hts/bychapter/1210gn.pdf