Dear Trade Chain Partners,

Canadian customs modernization has real, day-to-day impacts on how freight moves. Two areas to have on your radar:

1. CARM’s Commercial Accounting Declaration (CAD), which replaces legacy accounting forms, and

2. Advance Commercial Information (ACI)/eManifest reporting windows that differ by mode (highway, marine, rail, air).

Here’s a concise guide so your team can plan clearances confidently—whether your freight moves by truck, vessel, or plane.

CAD replaced B3 and B2

Under CARM, the Commercial Accounting Declaration (CAD) is now the digital accounting record for imports. It replaces the B3 (accounting) and introduces version management that replaces the B2 (adjustment) process. For self-clearance at a port, importers now print two copies of the CAD and present it with the release package and supporting documents; for broker-managed entries, CAD is filed electronically through the CARM system.

Why this matters: the CAD centralizes accounting and adjustments in one record, which helps reduce errors and speeds up post-release corrections, provided your data is complete and timely.

eManifest/ACI timelines by mode

Submitting accurate advance data is key to smooth release. CBSA sets mode-specific deadlines for cargo and conveyance data:

• Highway: At least 1 hour before arrival at the border.

• Rail: 2 hours before arrival.

• Air: 4 hours before arrival, or at time of departure if the flight is under four hours.

• Marine: Generally 24 hours before loading at origin (pre-load) or 24 hours before arrival, depending on the goods/voyage; CBSA allows data up to 30 days in advance to help planning

Where EDI fits in

CBSA accepts advance information through EDI or the eManifest Portal. For carriers, freight forwarders, and warehouse operators, EDI reduces rekeying, improves data quality, and aligns with CBSA validation rules before arrival—minimizing holds and after-arrival corrections.

How Maska International keeps freight moving

• Customs clearance across modes: Highway, marine, and air entries prepared and submitted with the right data the first time.

• EDI connectivity: We transmit ACI/eManifest and entry data electronically to CBSA, cutting cycle time and error rates. Canada Border Services Agency

• 24/7 operations: Border movements don’t wait for office hours—our team supports critical filings and last-minute corrections around the clock.

• Vehicle imports: Specialist support for cars, trucks, and trailers, including admissibility guidance and document prep on both sides of the border.

Best-practice checklist

1. Align your timelines: Build the mode-specific eManifest deadlines into your dispatch plans (1 hr highway, 2 hrs rail, 4 hrs air, 24 hrs marine pre-load/arrival).

2. Validate documents early: Commercial invoice, packing list, permits, and certificates should be complete before we transmit.

3. Use EDI where possible: It lowers the chance of data entry errors and speeds up CBSA validation.

4. Account with CAD promptly: Post-release, ensure your CAD is accurate and filed on time; use CAD versioning for corrections instead of legacy B2 adjustments.

With the right preparation—and a broker that lives inside these timelines—customs can be predictable. If you’d like us to review your lanes and build a mode-by-mode filing playbook, we’re here to help.

Warm regards,
Anton
Maska International Customs Broker