Value Included (CBSA Shipment Type)

🔖 This article is part of the Shipment Release Types Guide

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How to create a Value Included Shipment in BorderConnect.

A Value Included entry is a Canadian Shipment Type used to report certain goods clearing through the Canada Border Services Agency (CBSA) on an ACI eManifest.

This shipment type is used when goods were short-shipped on an original importation and the vendor subsequently ships replacement goods at no additional charge to make the purchaser whole, instead of issuing a refund or price reduction.

CBSA valuation policy addresses how such replacement shipments are treated when imported goods are not in accordance with the original contract.

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When Value Included Is Used

Value Included applies only in specific shortage scenarios.

Scenario	Description
Short Shipment	Fewer goods were delivered than ordered on the original shipment
Vendor Resolution	Vendor ships additional goods later to complete the order
No Refund	No refund or price reduction was issued for the shortage
Replacement Only	Goods are shipped solely to make the purchaser whole

💡 Value Included does not apply to free samples, promotional goods, warranty replacements, or goods shipped for repair or exchange.

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Valuation Concept (Why “Value Included”)

Under CBSA valuation rules, the value of the replacement goods is considered to have already been included in the value for duty of the original importation.

As a result:

• The replacement shipment is reported as Value Included
• No additional value for duty is typically declared
• The shipment must still be properly reported and released

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Declaring a Value Included Shipment in ACI eManifest

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

To declare a Value Included shipment:

1. Create an ACI Shipment
2. Select the shipment type Value Included
3. Transmit the shipment as part of the ACI eManifest prior to arrival

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Required ACI Shipment Information

Although a Value Included shipment is different from a PARS shipment, all standard ACI data elements are still required.

Required Element	Notes
Cargo Control Number (CCN)	Unique CCN must be provided
Shipper	Original vendor or supplier
Consignee	Original purchaser/importer
Description of Goods	Replacement goods for short shipment

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At the Border (Highway Mode)

At the First Port of Arrival (FPOA), the driver must present:

• A bar-coded ACI lead sheet (e.g. CRN or other CBSA-accepted bar code)
• Any supporting documentation provided by the importer or broker

CBSA requires that highway cargo and conveyance data be received and validated no later than one (1) hour prior to arrival at the border.

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Responsibilities

Party	Responsibility
Importer / Broker	Confirm eligibility for Value Included treatment
Carrier	Accurately transmit ACI data and present lead sheet
CBSA	Verify valuation treatment and release shipment

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Summary: Value Included at a Glance

Topic	Key Point
Purpose	Report replacement goods for short shipment
Additional Value Declared	Typically no
ACI Required	Yes
Broker Involved	Typical
Common Error	Using Value Included for free samples or warranty goods

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⚠️ To comply with ACI eManifest requirements, highway carriers must ensure that electronic cargo and conveyance data is transmitted and accepted by CBSA at least one (1) hour prior to arrival at the First Port of Arrival.