Canada Customs Coding Form (B3 Form)

Basic Guide:

Field 1: Importer/Business Number

• Enter the 15-digit Business Number (BN) assigned by the Canada Revenue Agency (CRA) for importing/exporting.

Field 2: Transaction Number

• This number is assigned by the CBSA to identify the transaction.

Field 3: Type

• Enter a two-digit code to represent the type of transaction.

Field 4: GST Registration Number

• If applicable, enter the GST registration number of the importer.

Field 5: Importer Name and Address

• Enter the full legal name and address of the importer.

Field 6: Carrier Code

• Enter the carrier code that identifies the transportation company moving the goods.

Field 7: Currency Code

• Enter the code representing the currency of the transaction (e.g., CAD for Canadian Dollars, USD for U.S. Dollars).

Field 8: Shipment Type

• Indicate the type of shipment (e.g., 01 for regular).

Field 9: Country of Origin

• Enter the country code for where the goods originated (e.g., CN for China, US for the USA).

Field 10: Port of Entry

• Enter the port code for where the goods entered Canada.

Field 11: Release Office Code

• Enter the code for the office where the goods were released.

Field 12: Transaction Type

• Indicate the type of transaction (e.g., sale, lease, temporary import).

Field 13: GST Status

• Indicate the GST status of the goods (1 for GST payable, 2 for GST not payable, 3 for zero-rated goods).

Field 14: Line Number

• For each line, enter a unique number for each item being imported (starting from 1).

Field 15: HS Code

• Enter the Harmonized System (HS) code for each item being imported.

Field 16: Tariff Treatment

• Enter the appropriate code for tariff treatment (e.g., 10 for Most-Favored-Nation, 12 for USMCA).

Field 17: Customs Duty Rate

• Enter the applicable customs duty rate for each line item.

Field 18: Excise Duty

• Enter any applicable excise duty on goods like alcohol or tobacco.

Field 19: Excise Tax

• If applicable, enter the excise tax amount (e.g., for alcohol and tobacco products).

Field 20: Quantity

• Enter the quantity of goods for each line item.

Field 21: Unit of Measure

• Enter the unit of measure for the goods (e.g., "kg" for kilograms).

Field 22: Description of Goods

• Provide a clear description of each item being imported.

Field 23: Quantity

• Repeat the total quantity of goods for that line.

Field 24: Unit of Measure

• Again, enter the unit of measure (e.g., "kg" or "L").

Field 25: Value for Duty

• Enter the value of the goods that customs will use to calculate duty.

Field 26: Customs Value

• Enter the declared value for customs purposes (similar to Field 25).

Field 27: Freight Charges

• Enter any freight charges included in the shipment.

Field 28: Total Value for Duty

• Calculate the total value for duty for all items.

Field 29: Customs Duty

• Calculate and enter the customs duty based on the HS code and duty rate.

Field 30: Total Taxes

• Add up any applicable excise tax, duty, and GST.

Field 31: GST on Customs Duty

• Calculate and enter GST payable on the customs duty.

Field 32: Additional Fees

• Enter any additional customs fees that apply.

Field 33: Payment Type

• Indicate how the duties and taxes will be paid.

Field 34: Total Payable

• Calculate and enter the total amount payable for the goods, including duty and GST.

Field 35: Payment Method

• Indicate how the payment will be made (e.g., on account, credit card).

General Tips:

• Double-check all HS codes: These determine the duty rates, so ensuring accuracy is essential.

• Ensure invoice details match: The information provided on the B3 form must align with the commercial invoice and other shipping documents.

• Seek help if needed: If you're unsure about the HS code or any of the fields, consider reaching out to a customs broker or using the CBSA’s resources.

You can find detailed instructions in the CBSA Memorandum D17-1-10, which provides a full guide for completing the B3 form. Another guide is the How to complete Form B3

VIDEO: