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The B3 Form is an accounting document used for paying duties and taxes. Please include any licences, permits or certificates along with the B3 form.
Form B3, Canada Customs Coding Form This form is a customs document used to account for imported goods, regardless of value, destined for commercial use in Canada ing to sections 6 and 7 of the Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062).
Any time you enter or leave Canada, you must declare any money or monetary instruments, such as stocks, bond or cheques that you are carrying valued at $10,000 or more.
This is a 14-digit number assigned by the CBSA at the time goods are released. If you have either release prior to payment or uncertified cheque privileges, you must provide this number in a bar-coded format. The transaction number must appear on the CBSA copy of Form B3 (refer to Appendix IV of this publication).
B3 type V is used to voluntarily declare goods that were delivered without official customs release. The date of direct shipment (Field no. 16) equals the date of presentation for exchange purposes.
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B3 type V is used to voluntarily declare goods that were delivered without official customs release. The date of direct shipment (Field no. 16) equals the date of presentation for exchange purposes. The applied duty rates are those in effect on the date of presentation of the V-type accounting document.
The B3 Form is an accounting document used for paying duties and taxes. Please include any licences, permits or certificates along with the B3 form.
Field 42: Refers to the amount of taxes (GST) payable. To calculate this, you have to add up the value of the item in Canadian dollars and the customs duties, and then multiply that by the GST rate.

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