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The short answer

A U.S.–Canada truckload is five pieces that have to line up: the freight, the customs file (importer, customs broker, invoice, origin), the carrier's advance report to the border agency, border release, and final delivery. The truck can be on time and still wait if one piece is missing. Get the importer and customs broker ready while the transportation is being quoted, not after pickup.

How this border move works

Think of it as freight + customs file + carrier report + border release + delivery.

Northbound into Canada, the Canada Border Services Agency (CBSA) is the border agency. The Canadian importer needs its account in CARM, CBSA's commercial accounting system, and usually a licensed customs broker working on its behalf. The highway carrier needs a CBSA carrier code and must send its cargo and conveyance data electronically (eManifest, also called Advance Commercial Information) so that CBSA has received and validated it at least one hour before the truck reaches the first Canadian port.

Southbound into the United States, the roles reverse. The U.S. importer and its U.S. customs broker work with U.S. Customs and Border Protection (CBP), and the carrier files its own U.S. truck e-manifest before arrival.

The two systems are separate. A Canadian CARM account does nothing for a U.S. entry, and a U.S. entry does nothing for a Canadian one.

Start here: the Canada series in reading order

  1. How to ship freight from the U.S. to CanadaThe northbound sequence, from defining the freight to delivery in Canada.
  2. How to ship freight from Canada to the U.S.The southbound sequence, where the U.S. importer and CBP entry take over.
  3. Canada freight documentsCommercial invoice, bill of lading, packing list and origin certification.
  4. Customs brokers for Canada freightWhat the broker does and what the importer still owns.
  5. CARM explainedThe importer account, broker delegation and release before payment.
  6. CUSMA / USMCA and Canada freightWhy the pickup location does not decide origin.
  7. Carrier codes and eManifestThe carrier's report, the cargo control number and the one-hour rule.
  8. Canada border crossingsChoosing the port as part of the route, not on the day.
  9. Canada freight equipmentPicking the trailer from the freight.
  10. Oversize freight to CanadaState permits, the crossing, and province-by-province permits.
  11. Duties and taxesDuty, GST, surtaxes and who pays them.
  12. Canada border delaysThe delays you can prevent before pickup.
  13. Canada freight quote checklistWhat to send us first, with a template.
  14. 12 common U.S.–Canada freight mistakesThe short list to check before dispatch.

What changed for importers: CARM

Since 21 October 2024, CARM has been the official system of record for assessing and collecting duties and taxes on commercial goods imported into Canada. A commercial importer needs a CARM Client Portal account, a nine-digit business number and an import program (RM) account. If a customs broker will act for it, the importer delegates authority to that broker in the portal. See CARM explained.

The carrier reports before arrival

The carrier's eManifest report is separate from the importer's customs entry. They meet at the border through shared references, the cargo control number above all. If either side is missing or the references disagree, the truck waits. See carrier codes and eManifest.

CUSMA is not a blanket duty exemption

Canada calls the trade agreement CUSMA; the United States calls it USMCA. It can give qualifying goods preferential tariff treatment, but only goods that meet the agreement's rules of origin, and it does not remove GST or special measures. Canada currently applies surtaxes to certain U.S.-origin goods, and those change. Never assume U.S. freight enters Canada with nothing to pay. See duties and taxes.

U.S. export filing to Canada

Most U.S. exports to Canada are exempt from filing Electronic Export Information (EEI) in AES, but the exemption has exceptions, including licensed shipments and goods moving through Canada to another country. "Generally exempt, with exceptions" is the accurate way to say it.

Key planning checklist

  • Canadian importer of record identified
  • Importer's CARM account and RM number confirmed
  • Customs broker chosen and delegated in CARM
  • Commercial invoice complete and specific
  • CUSMA origin support ready, if preference is claimed
  • Current duties, GST and surtaxes checked for the product
  • Carrier has a CBSA carrier code and will send eManifest on time
  • Port of entry chosen and shared with broker and carrier
  • Product permits identified (food, plants, vehicles, chemicals)
  • Provincial oversize permits, if the load is oversize
  • Delivery appointment allows for border time

Common questions

Is shipping to Canada basically domestic freight?

Operationally it can feel close, but it is an international shipment. Customs, the importer's account, the carrier's report and border release all have to line up.

Is CARM needed before getting a freight quote?

No. We can price the transportation first. The Canadian importer still needs its CARM setup before the goods can be accounted for and released.

Does the carrier file the customs entry?

No. The carrier reports the cargo and the truck. The importer or its customs broker handles release and accounting. They are related but separate filings.

Shipping to Mexico instead?

Mexico is a different workflow with its own documents and border handoffs. See the U.S.–Mexico freight shipping guide.

Need a U.S.–Canada freight quote?

Send the pickup, delivery, commodity, dimensions, weight and timing, plus what you know about the importer and customs broker. Mark anything not ready as pending.

Request a Freight Quote

Official sources

Last verified: 27 September 2026 against the official sources listed.