The date of direct shipment Field No.
Applied duty rates are those in effect on the date of presentation of the V-type accounting document. Show the CBSA office of release code number. For Forms B3 accounting for postal shipments, show the CBSA office code number where the goods are being accounted for. Show an "I" on the first page of Form B3 if an importer has posted security and the goods are released under a customs broker's account security number.
Leave blank for types H, M, and V. Show the code for the mode of transport by which the goods arrived in Canada. Valid codes are as follows:.
See Appendix H, List1 a or 1 b for the code number of the port of unlading. Add each of the classification line Field No. Do not include a decimal point. Leave blank on any subsequent pages unless a change occurs to the content of the sub-header fields i. Note: When an additional sub-header must be prepared, all the sub-header fields must be completed and not just those fields which are different from the previous sub-header. Must complete on the first page of each sub-header for all types of Form B3.
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If the goods are invoiced from the United States, show the name, three-digit state code as listed in Appendix H, and the five-digit zip code of the vendor or consignor of the goods as they appear on the supporting invoice s. Show the name of the vendor or the consignor of the goods as it appears on the supporting invoice s. Do not abbreviate the name. Use the same name format consistently on all B3 forms. Where the goods are shipped from one country and invoiced i.
If the goods are invoiced from a country other than the United States, but are exported from the United States, indicate the name of the foreign vendor followed by the state code and zip code of the US exporter. Show the three-digit alphabetic state code if the country of origin is the United States. In the case of identical goods from multiple countries of origin, each of which is entitled to the same tariff treatment, allocate an estimated quantity and value of the imported goods on a proportionate basis according to country of origin.
Show the three-digit alphabetic state code if the country of export is the United States. If the goods were exported from a US foreign trade zone, show the appropriate code for that zone. Show the two-digit alphabetic ISO country code if the country of export is other than the United States. Each new foreign trade zone, state, or country must be shown on a new sub-header.
The use of code 10 for the United States Tariff treatment, code 11 for the Mexico Tariff treatment, code 12 for the Mexico-United States Tariff treatment, code 14 for Chile Tariff treatment or code 21 for Costa Rica Tariff treatment is permissible only under two circumstances. Deliberate use of these codes when the goods are not entitled to such tariff treatments may result in enforcement action. Refer to the Customs Tariff for information on the applicability of these tariff treatments.
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US port of exit is defined as the "US Customs and Border Protection CBP port at which or nearest to which the land surface carrier transporting the merchandise crosses the border of the United States into Canada, or in the case of exportation by vessel or air, the US CBP port where the merchandise is loaded on the vessel or aircraft which is to carry the merchandise to Canada. Must complete on the first page of each sub-header for all types of Form B3 if the currency code is other than Canadian dollars. May be left blank if currency code is Canadian dollars.
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This date is the date used to select the rate of exchange for converting the foreign currency into Canadian funds. The ISO codes will be used e. Refer to the list of currency codes in Appendix H. Complete on the first page of each sub-header for types C and AB of Form B3, if a time control applies. When a sight Form B3, type D or AD is prepared, 90 D must be shown as the time limit unless a time limit is required for any other purpose.
In this latter case, the sight Form B3 time limit must not be shown. It is acceptable to show valid amounts on each sub-header or to show a total amount on the first page. Do not leave the first sub-header blank. Show the total freight charges, to the nearest Canadian dollar, to transport the imported goods from the place of direct shipment in the US to the consignee in Canada. A table may be used to assess freight charges. In cases where no freight was paid, such as when the owner uses his or her own transportation to pick up the goods, an estimated typical case should be shown.
Enter the sequential value for the classification line each time a classification number is assigned. Each occurrence of a classification number must be assigned a unique line number regardless of the number of rates or detail lines required to display it.
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Line numbers may not be skipped or duplicated within Form B3, regardless of the number of sub-headers. Show all references, such as D Memorandum numbers, value and classification ruling numbers, and import permit numbers. The description must conform to the written notification provided by an officer of the CBSA. For goods subject to the SIMA, importers enrolled in the CSA program must provide, upon request and within 21 days, documents which clearly show the description of the goods. Importers may be assessed an administrative monetary penalty if they fail to provide the required description as outlined in the written notification provided by an officer of the CBSA for any goods subject to SIMA.
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Show the gross weight, to the nearest whole kilogram, of the goods described in the transaction. Complete on each classification line for all types of Form B3, if applicable. Leave blank on each classification line where an Order in Council OIC , other than a remission order, reduces or removes duties on specified goods. Show the number in the formats indicated below:. Where Form B3 for goods entered under an OIC contains two or more lines of calculations, such as a remission Form B3 for goods entered under several classification numbers, the OIC number must be shown again with each new classification line.
In any case where an OIC number is amended, the original number must be quoted in this field. That is, the number of the amending Order is to be ignored. The benefits of the United States Tariff and the Mexico Tariff may, under the Textile and Apparel Extension of Benefit Order , be extended to certain textile and apparel goods which are cut and sewn or otherwise assembled or woven or knit in the United States or Mexico from fabric or yarn or fibre produced or obtained in a non NAFTA country. When accounting documents are presented for such goods, the appropriate special authority number must be shown.
In the event an Order in Council applies to these goods, the number for that Order would take precedence over the special authority number used to identify the textile and apparel goods referenced above. Show the correct classification number as indicated in the Customs Tariff for each commodity included in the shipment covered by Form B3. The first six digits represent the International Harmonized System Code, the seventh and eighth digits are subdivisions for customs purposes, and the remaining two digits represent a statistical suffix. A decimal point must be placed after the fourth, sixth, and eighth digits e.
Complete on all types of Form B3 if the conditions specified in the Chapter 99 special classification provisions tariff item apply. Indicate only the first four digits of the tariff item e. Complete on each classification line for all types of Form B3, in the unit of measure required by the Customs Tariff. Leave blank if no unit of measure is applied from the Customs Tariff or to any excise tax rates.
If a quantity is required for excise tax in a unit of measure different from that specified in the Customs Tariff , the quantity required for excise tax should be indicated on the next Form B3 line. The line number must not be completed for this line. If only one quantity applies to a classification line, it must be shown on the first detail line.
However, this quantity may be repeated on subsequent detail lines. Complete on each classification line for all types of Form B3 as specified in the Customs Tariff. As a result of Customs Tariff requirements, only metric alphabetic codes can be used. Consequently, imperial measures indicated on an invoice must be converted to metric prior to completion of Form B3.
Refer to metric conversion tables in Appendix E. If a unit of measure is required for excise tax and is different from that specified in the Customs Tariff , the unit of measure required for excise tax should be completed on the next Form B3 line. If only one unit of measure applies to a classification line, it must be shown on the first detail line.
However, this unit of measure may be repeated on subsequent detail lines. Complete on each classification line for all types of Form B3. Use a combination of one of the first-digit code numbers and one of the second-digit code numbers to indicate the basis on which the value for duty was determined. Example: If the vendor and purchaser are related firms and the value for duty is the transaction value of similar goods, code 26 is shown.
Identify the type of SIMA disposition applicable to the goods being imported as well as the mode of payment in the following manner:. Importers may be assessed an administrative monetary penalty AMP if they fail to provide the required code for any goods subject to SIMA. Must complete on each classification line for all types of Form B3 if a rate of customs duty applies.
Where the Chapter 99 special classification provisions classification number reduces the rate to 0, this field must be left blank. Where percentage and specific duties apply, the percentage rate of duty is shown on the first detail line. The specific rate of duty is shown on the next detail line. If an additional rate of duty equivalent to an excise duty applies, show this rate of duty on the next detail line in this field.
Must complete with either an excise tax rate or an exemption code on the first detail line of each classification line for all types of Form B3. Commodities with different excise tax rates or exemption codes must be coded on separate classification lines. Note: Goods subject to excise tax may not be combined on the same detail line with goods not subject to excise tax. Show this amount in the currency specified on the invoice to a maximum of two decimal points. For example, 55, yen is shown as For assistance in determining the amount to be shown in this field, consult the Memoranda D13 series.
Complete on each classification line for all types of Form B3 by multiplying the value for currency conversion by the exchange rate. Show the value for duty in Canadian dollars separated by a decimal point. Complete on all types of Form B3 if customs duty applies.
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