For most commercial shipments entering Canada, the Canada Border Services Agency (CBSA) requires one of the following:
- a commercial invoice prepared by any means (typed, hand-written, or computer prepared) giving all the information contained on a CCI; or
- a fully completed Form CCI.
The exporter, importer or owner, or their agent may prepare form CCI, and the exporter, importer or owner, or their agent can add the information required in field 6, and in fields 23 to 25 of the commercial invoice.
The CBSA will not review or approve commercial invoices or privately printed customs invoices. It is the responsibility of the importer or owner to ensure that all the information listed on a CCI is provided to customs at the time of release.
The role of the importer or owner is to ensure that the information contained on the customs documents is accurate and complete before they submit them to the broker.