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There are four documents which you must include with every shipment when exporting goods into Canada: Canada Customs Invoice, or a Commercial Invoice. Bill of Lading. Manifest or Cargo Control Document. Shippers Export Declaration.
Form BSF715 or BSF715-1 is to be used whenever a border services officer has to prepare an accounting document for a casual importer. The document indicates the duty and taxes applicable.
These forms are known as the Personal Effects Accounting Document, BSF186 (B4) and BSF186A (B4A) forms respectively, and they are essential for anyone moving or returning to Canada.
In addition to your passport, you may need a travel authorization such as a visa or an Electronic Travel Authorization (eTA) to enter Canada. Consult Immigration, Refugees and Citizenship Canadas website to learn which authorization you need: Find out if you need a visa to travel to Canada.
Sections 6, 9, 10 and 12.1 of the Proof of Origin of Imported Goods Regulations provide that casual goods (non-commercial goods) acquired in a free trade territory are exempt from the proof of origin requirements outlined in this memorandum, where the casual goods are entitled to the benefit of a preferential tariff
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Goods to Follow This is a goods to follow list that lists out all the goods that will be arriving in Canada after your arrival in Canada. You will also need to list the present value of each good in Canadian dollars.
The Canada customs form BSF186 is a mandatory document for those returning or moving to Canada as a new permanent resident, allowing the duty-free importation of personal effects (as long as they have been in your possession for at least six months).
If you are a U.S. citizen planning to travel abroad, you must comply with the document requirements for that country. For a list of Foreign Consular Offices in the U.S. visit the U.S. Department of State website. Each individual arriving into the United States must complete the CBP Declaration Form 6059B.

casual goods accounting document