How to Fill Out and Submit the Canada Customs Invoice (Form CI1)

The Canada Customs Invoice, Form CI1, is the document the Canada Border Services Agency uses to assess duties and taxes on commercial goods entering Canada, and you complete it whenever a shipment’s value for duty exceeds CAD $2,500. The form has 18 numbered fields covering the parties, the shipment, the origin, the terms of sale, and the line-item values. Fill it out, submit it with your B3-3 accounting document through the CARM portal, and keep a copy in your records for six years.

When You Need a CI1

Any commercial shipment entering Canada with a value for duty above CAD $2,500 needs either a fully completed CI1, a commercial invoice that contains every data element the CI1 asks for, or a commercial invoice paired with a CI1 that fills in whatever the invoice left out. Below CAD $2,500, a basic commercial invoice or supporting document is enough, provided the goods aren’t otherwise restricted.¹

A few categories skip the full CI1 requirement regardless of value: goods qualifying for unconditional duty-free entry under the Customs Tariff, Canadian goods being returned whose value hasn’t increased beyond CAD $2,500, and goods classified under tariff item 9810.00.00.00 (goods of Canadian or U.S. government origin for official use).¹

One boundary worth flagging: if your goods move through a courier enrolled in the Courier Low Value Shipment (CLVS) program and the value for duty is CAD $3,300 or less, the courier processes the shipment through a consolidated cargo/release list and the full commercial-stream paperwork doesn’t apply. You still need accurate shipment data, but the courier handles release rather than filing a separate B3-3. Shipments can’t be split to squeeze under the $3,300 ceiling; CBSA looks at the whole transaction value.²

Where to Get the Form

The CI1 is available in HTML and fillable PDF format on the CBSA forms page. Download the PDF, fill it out on your computer, and print copies for the shipment.³ You need at least two copies: one that travels with the shipment and one for your records.

How to Fill Out Each Field

The form’s labels don’t always line up with the terminology on standard purchase orders and invoices, which is where most errors creep in. Work through the fields in the order below.

Parties to the Transaction (Fields 1, 4, and 5)

Field 1, Vendor, takes the full name and address of whoever sold the goods. This is the seller, consignor, or shipper. If the seller and the consignor are different parties, both can be listed.¹

Field 4, Consignee, is the party the goods are shipped to as shown on the sales contract or bill of sale. Usually this is the Canadian business receiving the physical shipment. Don’t confuse this with the purchaser; they’re only the same person when the buyer is also taking delivery.

Field 5, Purchaser, is used when the buyer differs from the consignee. A common scenario: a U.S. parent company buys goods from an overseas supplier and ships them to its Canadian subsidiary. The parent is the purchaser (Field 5); the subsidiary is the consignee (Field 4). Leave Field 5 blank when the buyer and consignee are the same entity.¹

Shipment Details (Fields 2, 3, 6, and 8)

Field 2, Date of Direct Shipment to Canada, is the date the goods started their continuous journey. If the goods sat in a warehouse in a third country before being forwarded, use the date they left that warehouse headed for Canada, not the date they left the factory.

Field 3, Other References, is a catch-all for tracking information: your commercial invoice number, the buyer’s purchase order number, or any reference that ties the CI1 to the underlying transaction.

Field 6, Country of Transhipment, names any country the goods passed through in transit, such as a European port on the way across the Atlantic. If the goods shipped directly from the country of origin, leave this field blank.

Field 8, Transportation, records the mode of transport (truck, ocean vessel, air) and the place from which the goods began their uninterrupted trip to Canada. For a shipment trucked from Chicago, you’d write something like “Truck, Chicago, IL, USA.”¹

Origin, Terms, and Currency (Fields 7, 9, and 10)

Field 7, Country of Origin, is where the goods were grown, produced, or manufactured, not where they shipped from. If your shipment includes items from multiple countries, list each origin next to the corresponding items in Field 12. CBSA uses this field to determine whether the goods qualify for preferential tariff treatment under trade agreements such as the USMCA. The goods must have been significantly transformed in the stated country to claim that origin; repackaging or sorting alone doesn’t count.¹

Field 9, Conditions of Sale and Terms of Payment, describes the deal: the Incoterms (FOB, CIF, EXW, and the like), payment terms (net 30, letter of credit), and any other conditions the buyer and seller agreed to. If the sale involved royalty payments, commissions, or other charges that affect the price, note them here. CBSA uses this field to determine whether additions to or deductions from the price are needed when calculating value for duty.

Field 10, Currency of Settlement, is the currency in which the seller demands payment. If you invoiced in U.S. dollars, write “USD.” CBSA converts to Canadian dollars for duty calculation using its posted exchange rates.³

Goods Description and Values (Fields 11 through 17)

Field 11, Number of Packages, is the total physical package count: cartons, pallets, crates.

Field 12, Specification of Commodities, is where most of the work happens. For each item, provide the kind of packages (cases, cartons, drums, bags), any marks and numbers printed on the packages, and a plain-language description in commercial terms: style numbers, size, dimensions, materials. For plants, animals, or their products, include the scientific name. If the goods aren’t new, state their condition (used, refurbished, damaged).¹

Field 13, Quantity, is how many of each item, in the appropriate unit of measure (pieces, kilograms, liters, meters).

Field 14, Unit Price, is the price per unit in the currency you specified in Field 10.

Field 15, Total, is the price paid or payable for each line item (unit price times quantity), still in the settlement currency.

Field 16, Total Weight, records both net weight (the goods themselves) and gross weight (goods plus packaging).

Field 17, Invoice Total, is the sum of the line-item totals from Field 15. This figure is the starting point for CBSA’s duty calculation, and for most arm’s-length commercial shipments it becomes the value for duty directly, because CBSA applies the transaction value method whenever there’s a purchaser in Canada, the goods were sold for export to Canada, and the price paid or payable can be determined.⁴

Field 18: The Commercial Invoice Shortcut

If you’ve already prepared a commercial invoice that covers some of the CI1 fields, check the box in Field 18 to indicate that certain data appears on the attached commercial invoice rather than on the CI1 itself. This saves duplication, but the combined documents must still cover every field above.³ When in doubt, fill out the full CI1. It’s the safest way to avoid a hold at the border.

Using a Commercial Invoice Instead of the CI1

You aren’t strictly required to use the CI1 form itself. CBSA accepts a commercial invoice (typed, handwritten, or computer-generated) as long as it contains every data element listed in Appendix A of Memorandum D1-4-1, which maps to the 17 substantive fields on the CI1. You can also split the job: attach a standard commercial invoice showing buyer, seller, price, and item descriptions, then use a CI1 to supply the remaining fields such as origin, transhipment country, terms of sale, and transport details.¹

The practical problem with relying solely on a commercial invoice is that most standard templates don’t include fields for country of transhipment, conditions of sale, or transportation mode. If one required element is missing, the shipment can be held at the border until you produce it. The pre-labeled CI1 eliminates that risk.

Submitting the CI1 and Getting Goods Released

The completed CI1 is one of the documents you or your customs broker submits alongside the B3-3 Canada Customs Coding Form, the official accounting document CBSA uses to calculate and collect duties and taxes. The B3-3 draws its transaction data (values, descriptions, origin) from your CI1.⁵

Register in CARM Before You Ship

Since October 21, 2024, all commercial importers must use the CBSA Assessment and Revenue Management (CARM) system to account for imported goods and pay duties. The CARM Client Portal is where you register your CBSA account, enroll in programs, and post financial security.⁶ All transition measures ended on December 31, 2025, and as of January 1, 2026, the amendments to Section 17 of the Customs Act on importer-of-record liability are fully in force.⁷

First-time commercial importers, including non-resident importers, must register in the portal and obtain a Business Number (BN15) before a broker submits any release requests. Importers who want goods released before paying duties also need to enroll in the Release Prior to Payment sub-program and post financial security through the portal.⁷

What Happens at the Border

Once the CI1 and B3-3 are submitted, CBSA officers compare the declared values and descriptions against the physical shipment. If everything matches, the agency issues a release and the goods move into the Canadian market. Discrepancies between declared and actual goods (wrong quantities, misidentified origin, missing line items) are the most common trigger for holds and secondary inspections.

Correcting Errors After Release

If you discover a mistake on the CI1 or B3-3 after the goods have cleared customs (wrong value, incorrect origin, missing line items), submit an adjustment through CARM. Since October 21, 2024, the old paper Form B2 (Canada Customs Adjustment Request) is no longer accepted. All adjustment requests go through CARM as corrections to the Commercial Accounting Declaration.⁸

You have four years from the date of accounting to file an adjustment. Miss that deadline and CBSA won’t accept the correction, even if it would result in a refund. CBSA’s service standard for processing an adjustment is 90 days.⁸

Record-Keeping Requirements

Keep the CI1, commercial invoices, purchase orders, and all related import records for at least six years after the date of importation. The Imported Goods Records Regulations require you to retain everything related to the origin, purchase, value, payment, and eventual sale or disposal of the goods in Canada.⁹ Records must be accessible enough for a CBSA officer to audit them, so keep organized files, digital or paper.

Penalties for Missing or Incorrect Invoices

CBSA enforces invoice requirements through the Administrative Monetary Penalty System (AMPS). Penalties are graduated, with higher amounts for repeat contraventions of the same rule, and the specific figure depends on the contravention code. Invoice-related penalties under the AMPS Master Penalty Document can run $1,200 or more per invoice for a first-level occurrence, with escalation for subsequent violations.¹⁰ In cases of gross negligence or severe non-compliance, CBSA can pursue harsher enforcement beyond monetary penalties.

The more common cost of a missing or incomplete CI1 is delay. A shipment held at the border while you scramble for corrected documentation ties up inventory, disrupts delivery schedules, and can trigger storage charges at the port or warehouse. Getting the CI1 right before the goods ship is far cheaper than fixing it after they arrive.

1
Canada Border Services Agency. Memorandum D1-4-1 – CBSA Invoice Requirements
2
Canada Border Services Agency. Memorandum D17-4-0 – Courier Low Value Shipment Program
3
Canada Border Services Agency. Canada Customs Invoice
4
Canada Border Services Agency. Customs Valuation Handbook – How to Establish the Value for Duty of Imported Goods
5
Canada Border Services Agency. Guide to Importing Commercial Goods into Canada – 5. Getting Your Goods Released
6
Canada Border Services Agency. Customs Notice 24-27 – CARM October Implementation – Transition
7
Canada Border Services Agency. Customs Notice 25-32 – End of CARM Transition Measures and Coming Into Force of Importer of Record Changes to the Customs Act
8
Canada Border Services Agency. Customs Notice 24-25 – Submission and Processing of Single B2 Adjustments
9
Justice Laws Website. Imported Goods Records Regulations
10
Canada Border Services Agency. Memorandum D22-1-1 – Implementing the Administrative Monetary Penalty System (AMPS)