Paper B3 (CBSA Shipment Type)

🔖 This article is part of the Shipment Release Types Guide

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How to create a Paper B3 Shipment in ACI.

CBSA Customs Coding Form (Paper B3)

A Paper B3 (historically Form B3-3 – Canada Customs Coding Form) refers to the paper accounting package used to account for commercial goods imported into Canada.

Commercial goods are goods imported for any:

• Commercial
• Industrial
• Occupational
• Institutional
• Similar business-related use

The legal obligation to account for commercial goods is established under the Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062).

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Important Terminology Update (CARM)

Under CBSA’s CARM initiative, the official accounting “system of record” is now the Commercial Accounting Declaration (CAD).

CBSA guidance confirms that:

• The B3-3 form has been replaced by the CAD
• The term “B3” may still appear in:

 * Industry usage
 * Legacy documentation
 * Software shipment type labels

💡 In practice, a “Paper B3” shipment refers to a shipment that is released and accounted for using paper documentation, even though the official accounting record is now the CAD.

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When Paper Accounting Is Used

Paper accounting may be used when:

• CBSA accepts or requires paper documentation
• Electronic accounting is not available or not applicable
• The importer or broker is authorized to submit paper accounting

CBSA may:

• Provide official accounting forms, or
• Approve privately printed accounting documents under CBSA’s private printing policy

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Required Supporting Documentation

The paper accounting package must include:

• Commercial invoice(s)
• Classification and valuation details
• Any permits, licences, certificates, or approvals required by other government departments (OGDs)

💡 For goods accounted for under the Courier Low Value Shipment (CLVS) Program, consolidated accounting documents (e.g. type F) do not include supporting documentation when presented to CBSA. Supporting documents must instead be retained by the importer or broker for audit purposes.

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Responsibility for Paper B3 Accounting

The preparation and submission of paper accounting documentation is the responsibility of the:

• Importer, or
• Customs broker

Highway carriers should rely on the importer or broker to provide:

• The completed paper accounting/release package
• Any required permits or certificates
• Instructions related to clearance at the border

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Declaring a Paper B3 Shipment in ACI eManifest

Paper B3 shipments must be reported electronically on an ACI eManifest.

To report a Paper B3 shipment:

1. Create an ACI Shipment
2. Select the shipment type Paper B3 in BorderConnect ACI eManifest software
3. Transmit the shipment as part of the ACI eManifest

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Required ACI Shipment Information

Although a Paper B3 shipment is different from a PARS shipment, standard ACI shipment data is still required.

Required Element	Notes
Cargo Control Number (CCN)	Unique CCN with barcode
Shipper	Name and address
Consignee	Importer or broker-designated party
Commodity Description	Description of commercial goods

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At the Border (Highway Mode)

At the First Port of Arrival (FPOA), the driver must present:

• A bar-coded ACI lead sheet or Cargo Control Number
• The completed paper accounting/release package
• Any additional documentation required for clearance

⚠️ For highway shipments, CBSA must receive and validate the carrier’s electronic cargo and conveyance data at least one (1) hour prior to arrival at the First Port of Arrival (FPOA).

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Summary: Paper B3 at a Glance

Topic	Key Point
Purpose	Paper accounting of commercial goods
Current Accounting Record	Commercial Accounting Declaration (CAD)
ACI Required	Yes
Broker Involvement	Typical
Paper Package Required	Yes