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.
Situation
Number of Copies
Who Retains the Copy
Duties & Taxes are Paid at the Border
Shipment is Cleared to Cross by Customs
Only One Copy of the Canada Customs Coding Form is Required
Canada Border Services Agency (CBSA)
Importer Clears Shipment Through Customs Before Paying Taxes & Duties
Known as “Release on Minimum Documentation (RMD)”
*For Businesses Who Frequently Import*
Two Copies of the Canada Customs Coding Form are Required
- CBSA Keeps the Original Copy
- Second Copy is for the Importer or their Customs Broker
Importer Clears Shipment Through Customs Before Paying Taxes & Duties
*Businesses who Import a One-Time Shipment*
Three Copies of the Canada Customs Coding Form are Required
- CBSA Keeps the Original Copy
- Second Copy is for the Importer or their Customs Broker
- The Third Copy is Attached to a Request to Transact Bonded Operations
