B3 Customs Coding Form (Canada)

The B3 Customs Coding Form is the long-standing import accounting declaration in Canada — the document through which imported goods are declared to the CBSA and their tariff classification, value for duty, origin, duties and taxes (GST/HST) are accounted for. Together with the B2 (adjustment) form, the B3 was for decades the core of Canadian import documentation.

Under the CBSA's CARM modernisation, the B3 (and B2) are being replaced by the digital Commercial Accounting Declaration (CAD) in the CARM portal, which serves the same purpose in a modernised, electronic form. Whether as the traditional B3 or the new CAD, this declaration is where the details that determine how much duty and tax is owed on a Canadian import are captured and submitted, so accuracy (correct HS classification, valuation and origin) is essential to correct assessment and to avoiding penalties. For importers and customs brokers in Canada, understanding the B3/CAD accounting declaration is central to import compliance. It is the instrument through which goods are accounted for to Canadian customs.