If your business exports commercial goods from Canada, you need to know about CERS. The Canadian Export Reporting System is the CBSA's mandatory online portal for filing export declarations, and using it correctly is a legal requirement for most commercial shipments leaving the country. This guide covers what CERS is, who needs to use it, how to register, and how to file an export declaration, including the key differences between CERS and CARM.
The Canadian Export Reporting System (CERS) is the web-based platform administered by the Canada Border Services Agency (CBSA) for submitting export declarations on commercial goods leaving Canada. CERS replaced the paper-based B13A Export Declaration form, moving the entire process online to improve compliance tracking and data accuracy.
Through CERS, exporters, customs brokers, and freight forwarders submit the B13A electronic export declaration before goods depart Canada. CBSA uses this data to track trade statistics, enforce export controls, and ensure that controlled or regulated goods have the proper permits before they leave the country.
CERS is part of Canada's broader customs modernization initiative. The system is accessible through the CBSA portal and requires a GCKey or My CBSA Account to log in.
Yes. CERS is mandatory for most commercial exports from Canada valued at CAD $2,000 or more destined for any country other than the United States, Puerto Rico, or the U.S. Virgin Islands. For exports to the U.S., reporting thresholds and exemptions differ.
Specific categories that require an export declaration through CERS include:
Certain exports are exempt, including personal goods, goods temporarily exported for repair, and low-value commercial shipments below the threshold. When in doubt, the filing requirement applies; non-compliance can result in penalties and delays at the border.
Timing matters: The export declaration must be filed with CBSA before the goods depart Canada. The advance reporting period varies by mode of transport:
Anyone responsible for the export of commercial goods from Canada may need to use CERS. This includes:
Exporters: The person or company in Canada who sells or sends goods abroad is generally responsible for filing the export declaration. If you're shipping goods directly to a foreign buyer, the export compliance obligation typically falls on you.
Customs brokers: Licensed customs brokers like A & A Customs Brokers can file CERS declarations on behalf of exporters. This is common for companies that lack the internal resources or expertise to manage export compliance, or for shipments involving controlled goods that require additional documentation.
Freight forwarders: Some freight forwarders are authorized to file export declarations on behalf of shippers, though the legal responsibility remains with the exporter of record.
Carriers: In certain circumstances, the carrier may be responsible for filing, particularly for goods moving by highway where the exporter is a foreign entity.
The key principle: the exporter of record bears the legal responsibility for the accuracy and timeliness of the export declaration, regardless of who actually files it.
To file export declarations through CERS, you need access to the CBSA portal. Registration requires either a GCKey (Government of Canada's single sign-on credential) or a My CBSA Account.
Steps to access CERS:
First-time users should review CBSA's CERS user guide and the onboarding video tutorials available through the CBSA multimedia portal. The registration process is straightforward but requires care in matching your BN and business name exactly as registered with CRA.
Filing an export declaration in CERS involves entering detailed information about the shipment before the goods leave Canada. Here is what the declaration requires:
Exporter information:
Shipment details:
Consignee information:
Goods description:
Permits and licences (where applicable):
Once submitted, CERS generates a Transaction Number that serves as proof of filing. This number must be provided to the carrier before the goods depart. If your declaration is accepted, you receive a Release Notification; if CBSA flags an issue, you may receive a Hold or Examination notice requiring follow-up.
Amendments and cancellations can be made in CERS after filing, subject to timing restrictions.
A common point of confusion for Canadian importers and exporters is the difference between CERS and CARM.
CERS (Canadian Export Reporting System) handles export compliance. It is the platform for filing B13A export declarations when goods leave Canada. CERS is an outbound tool managed under CBSA's export programs.
CARM (CBSA Assessment and Revenue Management) handles import compliance. It is the platform that replaced the legacy import accounting system, managing trade account registration, duty and tax billing, and import release. CARM is an inbound tool that affects how importers manage their customs accounts and financial obligations with CBSA.
In short:
Some businesses that both import and export will need to use both platforms. For a detailed breakdown of CARM's impact on your import operations, see our CARM management guide.
Who is responsible for CERS reporting?
The Canadian exporter of record is legally responsible for filing the export declaration, even if a customs broker or freight forwarder files on their behalf. Responsibility for accuracy and timeliness cannot be transferred; only the act of filing can be delegated.
What goods are exempt from CERS reporting?
Exemptions include personal effects, goods temporarily exported for repair and return, certain low-value shipments, and goods exported under specific government programs. The CBSA Reporting of Exported Goods Regulations outlines the full exemption list.
Can a customs broker file CERS on my behalf?
Yes. A licensed customs broker can prepare and submit your CERS export declaration as your authorized agent. This is especially valuable for exporters dealing with controlled goods, complex commodity classifications, or high-volume export programs where internal compliance resources are limited.
What happens if I miss the CERS filing deadline?
Failure to file an export declaration before goods depart, or filing with inaccurate information, can result in CBSA administrative monetary penalties (AMPs) under the Customs Act. Penalties vary by violation type and frequency.
Is CERS the same as the old B13A paper form?
CERS is the electronic replacement for the paper B13A form. The information requirements are similar, but all filing is now done online. Paper B13A forms are no longer accepted for most commercial exports.
Filing CERS export declarations accurately and on time requires a solid understanding of commodity classification, export control regulations, and CBSA reporting rules. Errors in the HS code, declared value, or destination country can trigger penalties, holds, or delays that disrupt your supply chain.
A & A Customs Brokers is a licensed Canadian customs brokerage with expertise in both import and export compliance. Our team can:
Whether you're exporting occasionally or managing a high-volume export program, working with a licensed broker removes the compliance burden and reduces the risk of costly penalties.
Contact A & A Customs Brokers to discuss your export reporting needs
Need help with the import side of your trade operations? Learn how CARM affects your import account and financial obligations with CBSA in our CARM management guide.
A & A's licensed customs brokers handle the paperwork, filings, and compliance — so nothing surprises you at the border.