Paper B3 (CBSA Shipment Type)

This article is part of the Shipment Release Types Guide

CBSA Customs Coding Form (legacy Paper B3)

A Paper B3 is a Canadian Shipment Type label used in ACI eManifest and BorderConnect for shipments where the carrier is not using a PARS electronic release and the driver or broker is expected to provide a paper or non-PARS release/accounting package at the border.

The term comes from the legacy Form B3-3, Canada Customs Coding Form. CBSA previously described Form B3 as the customs accounting document used to account for imported commercial goods, regardless of value, and to support the assessment of duties and taxes.

Under CBSA Assessment and Revenue Management (CARM), the Commercial Accounting Declaration (CAD) replaced the previous B3 accounting form and B2 adjustment form. CBSA notes that, as of CARM Release 2, importers and customs brokers use the CAD to account for imported goods and make changes to accounting information, although some documents may still refer to the CAD as Form B3-3.

In carrier workflow, Paper B3 remains useful as a practical ACI shipment type because it tells CBSA and the driver that the load is not being cleared as PARS and that supporting release/accounting documents must be available. BorderConnect’s Paper B3 tutorial explains that the driver must present the ACI eManifest lead sheet, a completed Form B3 package, and any other supporting documents when arriving at the border.

Video tutorial

How to create a Paper B3 shipment in ACI using BorderConnect

Training video: How to create a Paper B3 shipment in ACI using BorderConnect.

CARM terminology

The CARM change affects accounting terminology and importer/broker accounting workflow. It does not remove the carrier's ACI reporting responsibility for highway shipments.

For current shipments:

• the legacy term B3 may still appear in older training material, software labels, archived paperwork, or customer instructions;
• the current accounting document is generally the Commercial Accounting Declaration (CAD);
• the importer or broker is responsible for the accounting declaration and related release/accounting documents;
• the carrier is responsible for the ACI eManifest cargo and conveyance transmission; and
• the driver should carry the release/accounting package supplied by the broker, importer, or other party responsible for customs clearance.

Declaring a Paper B3 shipment in ACI eManifest

Paper B3 shipments are reported on an ACI eManifest. Even when the release or accounting package is paper or non-PARS, the highway carrier must still transmit the required electronic cargo and conveyance information to CBSA.

To report the shipment in BorderConnect:

1. Create an ACI shipment.
2. Select Paper B3 as the shipment type.
3. Enter a unique Cargo Control Number.
4. Enter the shipper, consignee, and commodity information normally required for an ACI shipment.
5. Add the commodity description, quantity, and weight.
6. Save the shipment and transmit it as part of the ACI eManifest.

Selecting Paper B3 in BorderConnect ACI eManifest

BorderConnect’s Paper B3 tutorial notes that Paper B3 shipments do not have a customs broker transaction number associated with the ACI shipment in the same way as a PARS shipment. Because there is no electronic PARS release message for the shipment, the ACI trip may remain on file or show arrival-related statuses rather than the same release flow used for PARS shipments.

Although a Paper B3 shipment is different from a PARS shipment, the carrier still needs the normal ACI shipment information and must meet ACI reporting timelines. CBSA reminds highway carriers that ACI must be sent at least one hour before arrival at a port of entry so CBSA can validate the data.

Paper package

The driver should have the ACI lead sheet or Cargo Control Number and the release/accounting package supplied by the importer or broker. The package may include:

• a CAD or legacy B3 reference;
• commercial invoices;
• permits, licences, or certificates;
• courier or low-value shipment documentation;
• an Order in Council or remission reference, where applicable;
• other supporting documents required for release.

BorderConnect’s tutorial identifies Paper B3 as commonly used for goods released under the Courier Low Value Shipment program or where a specific Order in Council is being used. CBSA also describes the Courier Low Value Shipment Program as a process intended to streamline customs processing for qualifying courier shipments valued at CAD $3,500 or less.

At the border

The driver should present the barcoded ACI lead sheet or Cargo Control Number and the release/accounting package supplied by the importer or broker. Depending on the shipment, that package may include a CAD, legacy B3 references, invoices, permits, certificates, or other supporting documents required for release.

CBSA accounting guidance requires importers or brokers to submit accounting information to account for imported commercial goods and assess duties and taxes. The carrier should not complete accounting documents unless specifically authorized and instructed to do so by the importer, broker, or CBSA.

For highway carriers, ACI cargo and conveyance data must generally be transmitted and accepted at least one hour before arrival at the first Canadian port of arrival. CBSA states that highway carriers must send ACI at least one hour before arrival at a port of entry, and failure to do so may result in delays and monetary penalties.

Common mistakes

• Selecting PARS when the broker has instructed the driver to present a paper or non-PARS release package.
• Arriving with only the ACI lead sheet and no accounting/release package.
• Assuming a Paper B3 shipment will receive the same electronic release messages as a PARS shipment.
• Entering an unclear commodity description or missing shipper, consignee, quantity, or weight information.
• Waiting until arrival at the border to transmit the ACI eManifest.