This type is used by an importer/owner to voluntarily declare goods that entered Canada without official customs release.

Note: If part of the shipment was released, the goods that were released must be accounted for using the applicable CAD type while the goods not released must be accounted for using the V type.

Can be submitted via the CCP only.

For more details, visit: https://www.cbsa-asfc.gc.ca/publications/dm-md/pdf/d17-1-10-eng.pdf