4. A load of automobile axles destined for bus plant in Winnipeg and being shipped from Kentucky, USA. To get a load of axles shipped from Kentucky, the USA to Winnipeg, Canada. Firstly, we need the bill of lading signed by the shipper and before the arrival of goods at border ACE manifest is needed to inform border agency about our shipment. In the means, time customer broker needs to pay all duties and clear paperwork which in turn paid by customer. Custom broker prepares Canadian Custom Invoice and estimates all the duties. At border, if all the needs are met then shipment will be released and enter into Canada