If the shipment is designated as In Transit on the eHBL 8000 CCN and is being transported to the Port of Exit on the freight forwarder’s 8000 CCN (along with the Port of Destination/Exit and generic sublocation code), the freight forwarder is held responsible. If the trucker fails to present the 8000 CCN to the border officer at the exit port despite being instructed to do so, it’s possible that the trucker would be liable for any penalties. It remains to be seen if the CBSA would accept “proof of entry” into the USA as evidence of having exited Canada.