Which of the following requires EEI filing?

The requirement for filing the Electronic Export Information (EEI) pertains specifically to certain shipments, and option B highlights scenarios where the EEI must be filed. Any items subject to the Export Administration Regulations (EAR) that are transshipped through Canada necessitate an EEI filing. This is due to the fact that even though the goods are moving through a third country, they are still subject to U.S. export regulations as long as they retain their classification under the EAR. This ensures that the U.S. government maintains oversight over the export of controlled items, regardless of their final destination.

In contrast, exports of items with a value under $2,500 typically do not require EEI filing unless they are controlled commodities. The option discussing all imports entering the U.S. is irrelevant, as EEI relates specifically to exports. Lastly, insurance documents for exports have no bearing on EEI requirements, as these documents are ancillary to the actual export of goods.