Free-of-duty shipments are currently exempt from ACE eManifest filing requirements, but carriers may choose to submit ACE information for record-keeping and to expedite border processing. To report a Free of Duty Shipment, the carrier must create an ACE Shipment with the Shipment Type "7523 - Entry and Manifest of Merchandise Free of Duty" and ensure that it is transmitted on the ACE eManifest.

Although a Free of Duty Shipment differs from a PAPS shipment, the carrier is still required to provide a unique Shipment Control Number, along with the usual ACE Shipment details, including shipper, consignee, and commodity information.

As with other Informal Entries, no customs broker is involved, and the carrier will not receive an Entry Number for the shipment. At the border, the driver must present a completed Customs Form 7523 in duplicate to the officer.