Highway Carriers transporting commodities into the United States must report them on their ACE eManifest as Intangibles. (Provided they are not already being accounted for as part of a Formal PAPS Entry!)

To report Intangibles the carrier will need to create an ACE Shipment with the Shipment Type "Intangibles" (may also be called "General Head Note 1" or "GN1" depending on the software being used), and ensure that the shipment is transmitted as part of their ACE eManifest.

Although an Intangibles shipment differs from a PAPS shipment, the carrier will still need to provide a unique Shipment Control Number and all other information normally required for an ACE Shipment including Shipper, Consignee and Commodity information.

As with all Informal Entries, no Customs Broker should be involved and the carrier will not receive an Entry Number for the shipment. At the border, the driver should be prepared to show paperwork for the shipment to the Customs Officer.