What is the eManifest policy regarding "Flying Trucks"?

What is the eManifest policy regarding "Flying Trucks"?

A 'Flying truck' shipment is an air cargo that arrives in Canada on a highway conveyance.
  • The air carrier will transmit their air carrier code/cargo control number (CCN), and the highway carrier will attach the CCN to its highway conveyance reference number.
  • The current business practice, where the air carrier remains liable for the duties and taxes, remains unchanged if the air carrier chooses to accept the liability.
  • Air cargo traveling on the air carrier's bond may be delivered to an AA/AH type sufferance warehouse.
  • Cargo traveling on the highway carrier’s bond must be delivered to a highway warehouse.