Toronto ARGO Customs Brokers: Goods transiting through the U.S. to a subsequent destination for consumption must be reported on an export declaration. Because the ultimate destination of the goods is a country other than the U.S., they must be reported if their value is CAN$2,000 or more. The CBSA is offering a six-month grace period, from December 1, 2015 to June 1, 2016, to companies who wish to voluntarily disclose exported shipments that transited through the U.S. prior to the issuance of this customs notice that should have been reported, but were not. Companies that report eligible unreported goods using this process (outlined below) will not be penalized.