With the implementation of eManifest, the current method of reporting emergency repairs for all highway carriers, including Customs Self Assessment (CSA) carriers, will continue. Carriers will still present a repair invoice to the Canada Border Service Agency (CBSA) border services officer on arrival at the border, who will then stamp the invoice and return it to the driver to affirm the reporting of the emergency repair. In other modes, the place of report will be the nearest CBSA office.

The reporting of repairs and additions that do not fall under the description of emergency repairs are considered importations. The carrier, or their authorized service provider, is required to transmit advance cargo and conveyance data for all equipment added, or repairs performed, outside of Canada. In addition, carriers will continue to either pay the duties and taxes on the repairs or additions at the time of arrival, or those carriers enrolled in the Summary Accounting of Repairs Program will submit a quarterly report to their local CBSA office.