Master Provisional (CBSA Shipment Type)
| This article is part of the Shipment Release Types Guide |
A Master Provisional entry is a Canadian Shipment Type for goods to clear through CBSA and an ACI eManifest.
In certain situations, the importer/owner or broker cannot establish a final value for duty of goods at the time of importation. In such cases, goods may be released using the interim accounting provisions of subsection 32(2) of the Customs Act, provided the prescribed conditions are met (interim accounting / Master Provisional Entry).[1][2]
CBSA policy states that the following goods can be imported using a Master Provisional Entry (MPE):[2]
- (a) Plans, drawings, and blueprints imported for use in a construction project or facility installations in Canada;
- (b) Large installations of systems, machinery, and equipment imported for use in the installation;
- (c) Military equipment imported by the Department of National Defence; and
- (d) Material, components, and parts imported by the Department of National Defence for use in the repair, maintenance, modification, and testing of such equipment.
In accordance with CBSA policy, use of a Master Provisional Entry requires advance authorization: the importer/owner or broker submits a Master Provisional Authorization request (via the CARM Client Portal), which is reviewed/managed by CBSA Trade Operations and, if approved, results in a letter of authorization for a specified timeframe.[2]
Declaring a Master Provisional Shipment in ACI eManifest
Master Provisional shipments are required to be reported on an ACI eManifest.[3] To report a Master Provisional shipment the carrier will need to create an ACI Shipment and select the shipment type "Master Provisional" in BorderConnect's ACI eManifest software), and ensure that the shipment is transmitted as part of their ACI eManifest.
Although a Master Provisional shipment is different from a PARS shipment, the carrier will still need to provide a unique Cargo Control Number, as well as all other information normally required for an ACI Shipment including Shipper, Consignee and Commodity information.[3]
At the border, the driver must present a lead sheet with a machine-readable bar code to the CBSA officer at the first point of arrival. CBSA guidance indicates the bar code must be the CRN, a CCN, or an alternate bar-coded document associated with the conveyance (and where a bar-coded CCN/alternate is used, the CRN must be handwritten on the lead sheet).[3][4]
The importer/owner or broker must also have CBSA authorization in place for the Master Provisional Entry (and be able to provide the authorization/case reference information as required by CBSA policy).[2]
| In order to comply with ACI eManifest requirements you are required to ensure that both your manifest and the broker clearance on any PARS shipments are on file with CBSA for at least one hour before the driver arrives at the border. |
References
- ↑ Customs Act, s.32 (release prior to accounting / interim accounting): https://laws-lois.justice.gc.ca/eng/acts/C-52.6/section-32.html
- ↑ 2.0 2.1 2.2 2.3 CBSA Memorandum D17-1-13 (Nov 18, 2024), Interim Accounting (Master Provisional Entry): https://www.cbsa-asfc.gc.ca/publications/dm-md/pdf/d17-1-13-eng.pdf
- ↑ 3.0 3.1 3.2 CBSA ECCRD – Advance Commercial Information (ACI)/eManifest Highway (timeframes and border presentation requirements): https://www.cbsa-asfc.gc.ca/prog/manif/eccrdhi-deccerout-eng.html
- ↑ CBSA Memorandum D3-4-2 (Nov 12, 2025), Highway pre-arrival and reporting requirements (lead sheet presentation guidance): https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html