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Generally, written declarations are required from travelers arriving by air or sea. Section 148.12 requires verbal declarations from travelers entering the United States. Generally, verbal declarations are required from travelers arriving by land.
Narration: The B3-3 Canada Customs Coding form is the accounting document importers must provide to the CBSA. It contains the required information relating to the imported commercial goods and is used to assess all applicable duties and taxes.
Everyone arriving in Canada must complete a declaration. You can list up to 4 people living at the same residence on one card, or 8 people per Advance Declaration submission.
You must declare: purchased goods. gifts, prizes or awards. goods bought at a duty-free shop (Canadian or foreign) that are still in your possession. the value of any work, including repairs, done outside Canada on items that you are bringing back.
The CBSA identifies each shipment with a unique 14-digit transaction number. This transaction number is used to identify shipments at various times throughout the customs process.
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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.
Form E14: CBSA Postal Import Form Document used to assess duties and/or taxes and keep track of importations arriving through the mail.

cbsa duty refund form