b3customs

B3 Canada Customs Coding Form

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 ‚ÄúRelease on Minimum Documentation (RMD)”

*For Businesses Who Frequently Import*

Two Copies of the Canada Customs Coding Form are Required

  1. CBSA Keeps the Original Copy
  2. 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

  1. CBSA Keeps the Original Copy
  2. Second Copy is for the Importer or their Customs Broker
  3. The Third Copy is Attached to a Request to Transact Bonded Operations

Learn More