Paper B3 (CBSA Shipment Type)

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This article is part of the Shipment Release Types Guide
How to create a Paper B3 Shipment in ACI.
CBSA Customs Coding Form (Paper B3)

A Paper B3 is a Canadian Shipment Type for goods to clear through CBSA with an ACI eManifest. It is used to account for imported goods, regardless of value, destined for commercial use in Canada according to sections 6 and 7 of the Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062). CBSA will reprint B3 forms on white paper in blue ink. However, companies may privately print B3 forms in blue or black ink according to Memorandum D17-1-11, Private Printing Policy and Procedures. Importers/brokers must apply coloured wrappers to B3 forms.[1]

The B3 form package must also include all certificates, licences, permits, or other documents that may be required by another government department or agency as they apply to their acts or regulations for imported goods. However, consolidated Form B3 accounting documents (Form B3, type F) used to account for goods released under the Courier/Low Value Shipment (LVS) Program are not to include supporting documentation when the accounting document is presented to customs. Any supporting documentation (i.e., invoices, Orders in Council) are to be held at the importer's and broker's premises to allow an officer in the future to perform an audit of the records and to obtain or verify the information on which the calculation of duties was based.

Declaring a Paper B3 Shipment in ACI eManifest

Paper B3 shipments are required to be reported on an ACI eManifest.[2] To report a Paper B3 shipment the carrier will need to create an ACI Shipment and select the shipment type "Paper B3" in BorderConnect's ACI eManifest software, and ensure that the shipment is transmitted as part of their ACI eManifest.


Although a Paper B3 shipment is different from a PARS shipment, the carrier will still need to provide a unique Cargo Control Number, as well as all other information normally required for an ACI Shipment including Shipper, Consignee and Commodity information.

At the border, the driver must present a barcoded ACI lead sheet or Cargo Control Number and also present a completed Form B3 package for the shipment, as well as other documentation related to the clearance.

In order to comply with ACI eManifest requirements you are required to ensure that both your manifest and the broker clearance on any PARS shipments are on file with CBSA for at least one hour before the driver arrives at the border.