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 (i.e., goods imported for any commercial, industrial, occupational, institutional, or other similar use). The legal obligation to account for commercial goods is set out in the Accounting for Imported Goods and Payment of Duties Regulations (SOR/86-1062), including the general requirements respecting accounting for commercial goods.

Important note (current terminology): Under CARM, the CBSA’s accounting “system of record” uses the Commercial Accounting Declaration (CAD). CBSA guidance notes that Form B3-3 has been replaced by the CAD, although “B3” terminology may still appear in some documentation and in industry usage.

CBSA may provide official accounting forms for use where paper accounting is required/accepted; additionally, companies may apply for approval to privately print certain accounting documents under CBSA’s private printing policy (including permitted ink/format requirements and the procedures for approval).

The accounting package must also include any certificates, licences, permits, or other documents required by other government departments or agencies for the imported goods. However, consolidated accounting documents used for goods accounted for under the Courier Low Value Shipment (CLVS) Program (for example, consolidated type F accounting) are not to include supporting documentation when presented to the CBSA; supporting documentation must instead be retained at the importer’s and broker’s premises for audit/verification purposes.

Declaring a Paper B3 Shipment in ACI eManifest

Paper B3 shipments are required to be reported on an ACI eManifest. 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 the completed accounting/release package provided by the importer/broker, along with any other documentation required for the shipment’s clearance.

For highway ACI/eManifest, ensure the electronic cargo and conveyance data is received and validated by CBSA at least one (1) hour prior to arrival at the First Port of Arrival (FPOA).