Paper RMD (CBSA Shipment Type)
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🔖 This article is part of the Shipment Release Types Guide |
A Paper RMD (Release on Minimum Documentation – RMD) is a Canadian Shipment Type and release option that allows eligible commercial goods to be released prior to final accounting and payment of duties and taxes.
RMD is part of CBSA’s interim release and accounting framework. It permits release based on a limited set of documentation (commonly referred to as an RMD package), provided the importer or their customs broker meets CBSA program requirements, including financial security where applicable.
How Paper RMD Works
Paper RMD allows goods to be released first, with final accounting completed later.
| Step | Description |
|---|---|
| Release | Goods are released based on minimum/interim documentation |
| Accounting | Final accounting and payment occur after release |
| Compliance | Importer/broker must meet CBSA time limits |
Although duties and taxes may not be paid at the time of release, the goods must still be fully accounted for within prescribed timeframes. Failure to do so may result in enforcement action or penalties.
Responsibility for Using Paper RMD
The decision to use Paper RMD and the preparation of the RMD documentation is the responsibility of the:
- Importer, or
- Customs broker
Highway carriers should rely on the importer or broker to provide:
- A completed RMD package
- Commercial invoices and supporting documents
- Any accounting or payment instructions
- Proof of security, if applicable
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💡 Carriers are not responsible for determining RMD eligibility or completing accounting documentation. |
Declaring a Paper RMD Shipment in ACI eManifest
Paper RMD shipments must be reported electronically under the ACI eManifest program.
To report a Paper RMD shipment:
- Create an ACI Shipment
- Select the shipment type Paper RMD in BorderConnect ACI eManifest software
- Transmit the shipment as part of the ACI eManifest
Required ACI Shipment Information
Although Paper RMD shipments differ from PARS shipments, the carrier must still provide standard ACI cargo data.
| Required Element | Notes |
|---|---|
| Cargo Control Number (CCN) | Unique CCN with barcode |
| Shipper | Name and address |
| Consignee | Importer or broker-designated party |
| Commodity Description | Commercial goods description |
At the Border (Highway Mode)
At the First Port of Arrival (FPOA), the driver must present:
- A bar-coded ACI lead sheet or CCN
- A completed RMD package
- Any additional documents provided by the importer or broker
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⚠️ For highway shipments, CBSA must receive and validate the carrier’s electronic cargo and conveyance data at least one (1) hour prior to arrival at the First Port of Arrival (FPOA). |
Summary: Paper RMD at a Glance
| Topic | Key Point |
|---|---|
| Purpose | Release before final accounting |
| Duties/Taxes Paid at Release | No (paid later) |
| ACI Required | Yes |
| Broker Involvement | Yes (typical) |
| Paper Package Required | Yes (RMD package) |
References
- ↑ 1.0 1.1 CBSA Memorandum D17-1-5 — Registration, Accounting and Payment for Commercial Goods https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html
- ↑ CBSA — Guide to importing commercial goods into Canada (Release on minimum documentation) https://www.cbsa-asfc.gc.ca/import/guide-5-eng.html
- ↑ CBSA Memorandum D17-1-4 — Release of Commercial Goods https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html
- ↑ CBSA — Commercial reporting requirements (ACI/eManifest) https://www.cbsa-asfc.gc.ca/prog/aci-manif-ipec/req-exig-eng.html
- ↑ CBSA — ACI/eManifest Highway Electronic Commerce Client Requirements https://www.cbsa-asfc.gc.ca/prog/manif/eccrdhi-deccerout-eng.html