Customs Notice 26-16 clarifies the reporting procedures for several types of rail in-transit shipments moving through Canada. The notice is relevant to importers and supply-chain teams in Toronto, Mississauga and Brampton when their freight moves through Ontario’s rail and intermodal network, even where the goods are not intended for Canadian consumption.
What Customs Notice 26-16 changes
Issued on July 10, 2026, Customs Notice 26-16 addresses rail reporting for three categories of movement: U.S.–Canada–U.S. in-transit shipments, Canada–U.S.–Canada movements, and foreign-origin goods transiting Canada. The notice describes the reporting procedures as applicable guidance and does not state a separate future effective date. CBSA indicated that the changes would later be incorporated into Memorandum D3-6-6. Read Customs Notice 26-16.
The central issue is the movement type and supporting reporting process selected for the shipment. Depending on the circumstances, rail carriers may report through ACI/eManifest using the “Rail In-transit Manifest” movement type, or use the BSF708 Rail in Transit Manifest paper process. The notice also addresses the use of an appropriate in-transit exception code and sealed railcars where the paper process is used. CBSA Customs Notice 26-16.
Which movements are covered
The notice is not a general change to every rail import declaration. It concerns specified in-transit movements, including:
- Goods moving from the United States through Canada and back to the United States.
- Goods moving from Canada through the United States and back to Canada.
- Foreign-origin goods that transit Canada.
Importers should distinguish the physical route from the customs treatment. A shipment that travels through Ontario may not be a Canadian import for consumption, but its in-transit reporting still needs to match the movement described in the carrier’s customs submission. The applicable movement type, exception code and supporting process depend on the circumstances set out in the notice. CBSA Customs Notice 26-16.
Reporting options identified by CBSA
| Reporting route | What the notice identifies | Operational point to confirm |
|---|---|---|
| ACI/eManifest | Rail carriers may use the “Rail In-transit Manifest” movement type. | Confirm that the shipment has been assigned the correct in-transit movement type for its route. |
| Paper process | In specified circumstances, the BSF708 Rail in Transit Manifest may be used. | Confirm whether the circumstances permit the paper process and whether the required exception code is included. |
| Paper process controls | The notice refers to the use of sealed railcars where the paper process is used. | Confirm sealing arrangements and the related carrier documentation before movement. |
The table summarizes the alternatives described in the notice; it is not a substitute for determining which procedure applies to a particular route or shipment. The rail carrier, freight forwarder, sufferance warehouse and importer may each hold different pieces of the shipment record, so the reporting path should be agreed before the cargo moves. CBSA Customs Notice 26-16.
What this means for GTA supply chains
Importers and cargo owners
Importers whose goods move by rail through Ontario should ask whether the shipment is being treated as one of the in-transit movements covered by the notice. This is particularly important for cross-border supply chains that route goods through a Toronto-area distribution operation before the shipment continues to another country or returns across a border.
For a company receiving or arranging freight in Mississauga, Brampton or Toronto, the practical question is not simply whether the cargo is “in transit.” The file should identify the movement category, the party responsible for the carrier submission, the reporting method being used and the records that support that treatment. These points can be discussed with the customs broker and rail carrier before departure.
Freight forwarders and carriers
Forwarders and carriers should review how their instructions describe the route and customs status. If the route involves Canada as a transit country, the shipment data should support the selected “Rail In-transit Manifest” movement type where ACI/eManifest is used. If the BSF708 process is being considered, the parties should confirm that the circumstances fall within the paper-process option and that the applicable in-transit exception code and railcar-sealing requirements are addressed. CBSA Customs Notice 26-16.
Sufferance warehouses
Sufferance warehouses that receive or handle rail in-transit cargo should know which reporting route the carrier has selected. The warehouse record, carrier instructions and shipment documents should not describe conflicting customs statuses. Where the paper process is used, the notice’s reference to sealed railcars makes the condition of the railcar and the associated documentation part of the compliance discussion. CBSA Customs Notice 26-16.
Questions to resolve before the next rail movement
- Is the shipment a U.S.–Canada–U.S., Canada–U.S.–Canada or foreign-origin movement transiting Canada?
- Which party is responsible for the ACI/eManifest or BSF708 submission?
- If ACI/eManifest is used, has the “Rail In-transit Manifest” movement type been selected?
- If the paper process is used, do the shipment circumstances support that option?
- Has the appropriate in-transit exception code been identified?
- Where the paper process applies, how will sealed railcars and the related records be handled?
- Do the carrier, forwarder, warehouse and importer hold consistent route and customs-status information?
These questions are most useful when answered before the train departs, rather than after a document mismatch has already delayed the file. Importers should provide their broker with the commercial invoice, route details, carrier information and any transit instructions available for review. The broker can then help identify which parts of the customs record require correction or clarification.
What to monitor next
CBSA stated that the reporting changes described in Customs Notice 26-16 would later be incorporated into Memorandum D3-6-6. Importers and logistics providers that maintain internal rail procedures should monitor that memorandum for the consolidated wording and update their operating instructions when appropriate. Until then, the notice is the relevant source for the reporting guidance described above. CBSA Customs Notice 26-16.
The main action is to align the route, movement type, exception code and supporting records. Importers should discuss shipment-specific treatment with their customs broker and rail carrier, particularly where goods pass through Ontario without being intended for Canadian consumption.