The following are available on the Canada Border Services Agency website.
This memorandum outlines the policies and procedures relating to persons’ goods, currency and monetary instruments that are detained by the Canada Border Services Agency (CBSA) or abandoned to the Crown, as well as the use of Form BSF241, Non-monetary General Receipt.
D17-1-1, Documentation Requirements for Commercial Shipments
This memorandum outlines and explains the Canada Border Services Agency’s (CBSA) policies and procedures for presenting the import documents required for obtaining release and accounting for commercial shipments.
For most commercial shipments, it is the carrier who reports the arrival of the shipment and provides the proper information according to the mode of transportation. The importer, the owner, or the broker submits the release and accounting documents. These documents may vary depending on the release service option chosen by the client. In the courier stream, it is the courier who submits the release documentation.