The Courier Low Value Shipment Program

The Courier Low Value Shipment (LVS) Program streamlines processing of low-value shipments through customs while providing the courier industry with expedited release.

Many international couriers who transport large volumes of low- value goods participate in the Courier LVS Program.

The Courier LVS Program provides:

• a single combined cargo report and release document called the "cargo/release list" for goods valued under $1,600 CAN
• expedited release of qualifying shipments based on the information contained on the cargo/release list
• accounting for duties and taxes on these shipments on a consolidated monthly entry or CADEX transmission on an "F" type entry
• compliance verification of courier and importer records by the CBSA to validate proper and complete accounting.

This section contains an overview of the cargo reporting, release, accounting, and adjustment procedures for shipments imported using this Program (including the accounting specifications for both CADEX and hard-copy entry).

It also describes the application process, provides the documents an applicant needs to complete, and outlines the roles and responsibilities of participating carriers and importers/brokers.

Unless an examination of a shipment is required, release of commercial goods imported by couriers participating in the LVS program is expedited if:

• the goods have an estimated value for duty of less than $1,600 and are not prohibited, controlled, or regulated;
• the courier has a written undertaking with you that authorizes delivery to you after we release the goods under the program; and
• you have posted security with us.

NOTE:  For clarity, we use the term customs broker or broker to mean the person preparing and presenting the final accounting (entry) document. In this context, broker includes any account holder (i.e., importer).