CERS: How to Report Exports From Canada

What Is CERS?

The Canadian Export Reporting System (CERS) is a free, web-based, self-service portal for submitting electronic export declarations to the Canada Border Services Agency (CBSA). CBSA calls it the primary method of reporting exports.

CERS replaced paper export reporting. The paper B13A export declaration is no longer prescribed. Paper is only accepted during a CBSA system outage, using form BSF844 under CBSA's outage contingency plan. Larger exporters can also report through G7 EDI, an electronic data interchange connection, which is registered on the same application form.

The exporter is the business that exports the goods, and it can be a non-resident. Carriers and freight forwarders are not exporters just because they arrange the transport.

Do You Need to Report Your Export?

Under the Customs Act, goods leaving Canada must be reported to CBSA unless an exception applies. CBSA sorts goods in this order: restricted goods (those that need an export permit, certificate or licence), then special goods, then the exceptions. Anything left over is a regular good and needs an export declaration.

No export declaration needed

• Non-restricted goods exported to the United States
• Non-restricted commercial goods valued at less than CAD $2,000
• Personal and household effects that aren't for an emigrant or for resale
• Goods of diplomatic personnel, and personal gifts or donations
• Temporary exports covered by an A.T.A. Carnet or form BSF407 that will return to Canada

Export declaration required

• Regular commercial goods valued at CAD $2,000 or more going to any country other than the U.S.
• Restricted goods going to any country other than the U.S., with the permit number in the declaration
• Commercial goods of CAD $2,000 or more moving through the U.S. to another country
• Permanently exported conveyances going outside the U.S.

Restricted goods going to the U.S. don't need a declaration, but the export permit still has to be presented. CBSA can also require goods that would normally be exempt to be reported. For goods that need an export permit, see Import Permits and Regulated Goods in Canada.

Deadlines: When to Report

Export declarations must be submitted before the goods leave, within these minimum timeframes:

• Marine: not less than 48 hours before the goods are loaded onto the vessel
• Air: not less than 2 hours before the goods are loaded onto the aircraft
• Rail: not less than 2 hours before the railcar is assembled into the train
• Mail: not less than 2 hours before the goods are delivered to the post office
• Highway and all other modes: immediately before exportation, meaning before the truck crosses the border or leaves Canada

Late reporting can lead to penalties, so build the reporting time into the shipment schedule, especially for ocean freight.

Setting Up to Report in CERS

1. Register your Business Number for exports

   The exporter needs an active nine-digit Business Number (BN9) with an export RM program account. Together they form the 15-character BN15 used on every declaration. Only the exporter can register its Business Number for exports. A customs broker can't do it for you.

   CBSA directs exporters without an export program account to complete the Exporter Program Enrolment in the CARM Client Portal, with help from CBSA's CARM Client Support Help Desk. If you're unsure, contact CBSA directly. For Business Numbers in general, see Do You Need a Business Number to Import Into Canada?

2. Submit form BSF831

   The BSF831 Exporter Reporting Application Form registers the exporter for CERS or G7 EDI. It's emailed to CBSA's Export Program and asks for:

   • The exporter's legal name, as registered with the Canada Revenue Agency, and its operating name
   • The exporter's Business Number and email address. CBSA needs the exporter's email even when a broker applies for it
   • The customs service provider that will file on the exporter's behalf, if any
   • G7 EDI software details, if that method will be used
   • A signature from the exporter, or from the customs service provider acting as its agent

3. Link your customs broker

   Naming a customs service provider on the BSF831 creates an association in CBSA's system that lets that provider submit export declarations for the exporter. It stays in place until the exporter or the provider asks CBSA to remove it.

   When the provider signs the form for the exporter, it declares that it's authorized to act as the exporter's agent under the Customs Act, and agrees to give CBSA the exporter's written authority if asked.

4. Report each export before it leaves

   For every shipment that needs a declaration, the exporter or its broker submits the declaration in CERS within the deadline, then gives the proof of report number to the carrier.

Filing Through a Customs Broker

Exporters can have a customs service provider, such as a customs broker or freight forwarder, prepare and submit their export declarations. Two rules apply:

• The exporter stays liable. The exporter remains responsible for true, accurate and complete information, even when someone else files
• The broker files under the exporter's BN15, not its own. CBSA allows a one-time submission under the provider's own number only once per exporter, for genuinely one-time exporters

This mirrors importing, where the importer of record stays responsible for what its broker declares. See Importer of Record Responsibilities in Canada.

The Proof of Report Number

When a declaration is accepted, CBSA issues a proof of report number, showing the goods have been reported. In CERS it's made of the exporter's authorization ID (two letters and four digits), the submission date (YYYYMMDD) and a sequential number of up to 11 digits.

Carriers that participate in CBSA's export reporting arrangement must get the proof of report number from the exporter before the goods leave Canada. The exporter doesn't have to give them a copy of the declaration itself.

When no declaration is needed, the carrier records a No Declaration Required (NDR) code instead, for example the code for non-restricted goods going to the U.S.

Correcting or Cancelling an Export Declaration

• Amend: submit an amendment as soon as it's clear a declaration needs to change. In CERS, open the declaration's proof of report and choose Amend
• Cancel: in CERS, choose Void. Declarations can be voided up to 90 days after they were submitted
• Don't skip it: failing to report an amendment or cancellation can lead to penalties

Export reporting is enforced through the Administrative Monetary Penalty System (AMPS), and goods can be seized in serious cases. CBSA's Voluntary Disclosure Program applies to exporters who correct errors before CBSA finds them. See How to Avoid Customs Penalties in Canada.

How Garden City Helps

Garden City Customs Services Inc. can submit export declarations in CERS on behalf of our clients. To set that up, we submit form BSF831 to CBSA, which gives us the authorization to report your exports for you.

Before we can do that, your Business Number must be registered for exports. That registration is yours to complete with CBSA; we can't do it on your behalf. Once it's in place, contact our team or call 888-481-2048 and we'll handle the rest.

Official Sources

• CBSA Memorandum D20-1-1: Exporter Reporting
• CBSA: Exporting goods from Canada
• CBSA: Canadian Export Reporting System (CERS) user guide
• CBSA form BSF831: Exporter Reporting Application Form