For LAND BORDER Admissions, Customs and Border Patrol (CBP) issues a Form I-94 only upon payment of a fee:

"Nonimmigrants intending to enter the United States at land point of entries (POEs) have the option either to pay the required fee at the border during processing or pay the required fee online or via the CBP OneTM mobile application up to seven days in advance of arrival. At this time, CBP is not changing the procedures regarding the payment of the Form I-94 fee. Accordingly, nonimmigrants arriving by land will continue to have the option to either pay the required fee at the POE or pay online or via the mobile application prior to arrival."- CBP

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