How to Fill Out and Submit Canada Customs Form B4 (BSF186)

Canada Customs Form B4, numbered BSF186 and titled the Personal Effects Accounting Document, is what you use to declare household and personal goods for duty-free entry when you move to Canada. You download the fillable PDF from the Canada Border Services Agency (CBSA) website, list everything you’re bringing with you and everything shipping later, hand it to a border officer at your first Canadian port of entry, and keep the stamped copy so any follow-up shipments can clear without duty.¹

Who the Form Is For

Four groups of people use the B4, each tied to a different tariff item on the Customs Tariff. Picking the wrong one, or missing its conditions, means your goods get charged regular duty and taxes.

Settlers (Tariff Item 9807.00.00): anyone entering Canada intending to establish residence for the first time for at least 12 months. The definition excludes people entering for employment of 36 months or less, students, and U.S. preclearance officers working under the 2015 Canada–U.S. agreement.²
Former residents (Tariff Item 9805.00.00): Canadian residents returning after living abroad. They’re not settlers under the Customs Act and file under this separate item.³
Seasonal residents (Tariff Item 9829.00.00): non-residents who own or hold a lease of at least three years on a Canadian residence used seasonally. Time-shares, trailers, and mobile homes don’t count, and this group gets only one duty-free importation.⁴
Beneficiaries (Tariff Item 9806.00.00): people inheriting goods from a deceased person or receiving them from a donor. Attach supporting documents such as a death certificate, will, probate court document, or a statement from the executor or donor.¹

Every category requires that you actually owned, possessed, and used the goods abroad before arriving. Settlers face no minimum ownership period. Former residents must have owned and used the goods abroad for at least six months, unless they lived outside Canada for five or more years, in which case the six-month rule is waived. Seasonal residents must have owned, possessed, and used the goods before their first arrival to occupy the seasonal residence, and the goods must be for personal or family use only.⁵

Leased goods do not qualify under any category, because CBSA does not consider the lessee the owner. Company-owned goods are also excluded. Financed goods do qualify, since a loan doesn’t remove your legal ownership.³ If you sell or otherwise dispose of an imported item within 12 months of importation, you have to notify a CBSA office and pay the duties and taxes that would have been owed.¹

What to Gather Before You Fill It In

The B4 itself is a fillable PDF from the CBSA publications page. A companion form, BSF186A, gives you extra inventory space when your list won’t fit on the main document, and you can also attach a mover’s inventory list.¹ Prepare two copies of everything: one for the officer, one for you.

Have these on hand before you start typing:

Passport and your work permit or permanent residency confirmation
Bill of lading or tracking numbers from your shipper
Serial numbers for electronics and appliances
Insurance appraisals for jewelry

Vague descriptions slow clearance. Specific ones move it along.

Filling Out the Personal and Shipping Fields

The top of the form gathers who you are and how your goods are moving.

Importer’s name and address: your full legal name and new Canadian address.
Country of origin and country of export: where the goods were made and where they’re shipping from. These are often different.
Landed immigrant / permanent resident: tick the box matching your status.
Port of entry: the crossing or airport where you’ll first enter Canada.
Date of landing: your actual arrival date, which anchors your eligibility.
Unique Client Identifier: if a prior CBSA interaction assigned you one, enter it.
Cargo control number: the tracking number your carrier assigns. If you’re carrying everything in with you, this may not apply.

The form asks whether goods are to follow. Mark “Yes” if any belongings will arrive after you. This is the single most consequential checkbox on the document, because anything arriving later can only clear duty-free if it appears on the list you present at your first entry.⁵

Building the Inventory List

The inventory is where the work is. Split your items into two lists: goods accompanying you at arrival, and goods to follow.⁶ Each entry needs a description specific enough for an officer to identify the item, meaning brand, model, and serial number for electronics and appliances. State all values in Canadian dollars at fair market value, meaning what the item would sell for in its current condition, not what you originally paid.¹

Group items into logical categories: kitchen appliances together, electronics together, furniture together. It speeds the officer’s review. When the main form runs out of space, attach a BSF186A continuation sheet or your moving company’s itemized list, following the same structure.

Jewelry and High-Value Items

For jewelry, CBSA recommends using the wording from your insurance policy or jeweller’s appraisal and including dated photographs signed by a jeweller or gemologist. A professional appraisal isn’t strictly required, but it’s the most reliable way to establish identity and value for items that are hard to describe in writing. It also helps later when you travel abroad with the same pieces and return: the officer can match them to your original entry record.⁵

Vehicles, Vessels, and Trailers

The B4 has a dedicated conveyances section for vehicles, vessels, aircraft, and trailers. Provide make, model, serial number (VIN for vehicles), and value in Canadian dollars.¹

Vehicles imported from the United States must go through the Registrar of Imported Vehicles (RIV) program, which verifies compliance with Canadian safety standards. Before reaching the border, use the RIV self-serve tools to create a Vehicle Import Form, make the RIV payment, and get an inspection form. After crossing, you have a set period to bring the vehicle to an authorized RIV inspection centre. A vehicle that can’t be modified to comply, has an unresolved safety recall, or shows non-compliant modifications cannot stay in Canada permanently and must be exported. Leased vehicles don’t qualify for the settler or former-resident exemption and will be charged full duty and taxes; financed vehicles do qualify.⁷

Alcohol, Tobacco, and Items Needing Separate Permits

Settlers can include a limited quantity of alcohol and tobacco in their duty-free effects. The alcohol allowance is either 1.5 litres of wine, 1.14 litres of other alcoholic beverages, or a combined 1.14 litres of wine and spirits. The tobacco allowance is up to 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco, and 200 tobacco sticks. Anything above these amounts is subject to regular duty, excise tax, and provincial or territorial levies.³

Some goods the B4 alone will not clear. You are required to declare all food, plants, animals, and related products regardless of whether you believe they’re regulated, and restrictions can change based on emerging disease or pest threats. Common items that trigger closer inspection include raw or cooked meats, fruits, vegetables, dairy, houseplants, live animals, seeds, firewood, and even soiled hiking boots. Check specific items against the Canadian Food Inspection Agency’s Automated Import Reference System (AIRS) before you travel.⁸

A few categories need separate paperwork on top of the B4:

Firearms. Settlers importing non-restricted firearms must complete a Non-Resident Firearm Declaration (RCMP 5589) and pay the confirmation fee at the border. Restricted firearms also need an Authorization to Transport from the Chief Firearms Officer of the province where you’ll live. Prohibited firearms generally cannot be imported.⁹
Cannabis. Moving cannabis across the border in any form without a permit is a serious criminal offence, regardless of legalization inside Canada.¹⁰
Explosives and ammunition. Permits from Natural Resources Canada are required before import.¹⁰
Endangered species products. Items made from elephant ivory or rhinoceros horn face strict controls under CITES.⁸

Submitting the Form at the Border

Present the completed B4, along with any BSF186A continuation sheets and mover’s inventory lists, to a border services officer at your first Canadian port of entry. The officer reviews your declaration, confirms your identity and immigration status, and may inspect items you have with you. Once everything checks out, the officer stamps the document and assigns a unique file number.¹

That stamped copy is your proof of duty-free entitlement for every shipment that follows. Lose it and clearing your remaining goods becomes drawn-out and you may end up paying duties you shouldn’t owe. Keep it somewhere safe, not packed in a moving-truck box.

How Goods to Follow Work

Most international moves happen in more than one shipment. The goods-to-follow process handles that, but only if you set it up at your first entry. Every item that will arrive later has to appear on the B4 you present on arrival day. Anything left off will not qualify for duty-free treatment when it shows up.⁵

When a later shipment arrives, the carrier or customs broker contacts CBSA and references the file number from your stamped B4. The officer matches the incoming goods to your original list. If it lines up, the shipment clears without duty or tax.

CBSA does not publish a specific deadline by which goods to follow must arrive for general settlers and former residents. One exception applies: if you’re moving from a country with currency restrictions, you may have up to three years to import goods purchased with blocked funds.⁵ The longer the gap between arrival and shipment, the more scrutiny you should expect, and having your stamped form ready speeds things along.

What Happens If You Leave Things Off

CBSA takes undeclared and undervalued goods seriously. Failing to declare items or misrepresenting their value can lead to seizure. Getting seized goods back may cost a penalty of 25% to 80% of their value, and in some cases you lose them permanently. The exact percentage depends on the type of goods and the circumstances.¹¹

The practical rule is simple: list everything, even items you’re unsure about. An officer can quickly decide something is fine. They can’t overlook something you hid. A thorough list protects you far more than a short one.

1
Canada Border Services Agency. BSF186 – Personal Effects Accounting Document
2
Justice Laws. Definition of Settler for the Purpose of Tariff Item No. 9807.00.00
3
Canada Border Services Agency. Memorandum D2-2-1 – Settlers’ Effects – Tariff Item No. 9807.00.00
4
Canada Border Services Agency. Tariff Item No. 9829.00.00 Memorandum D2-2-3
5
Canada Border Services Agency. Moving or Returning to Canada
6
Canada Border Services Agency. BSF186A – Personal Effects Accounting Document
7
Canada Border Services Agency. Memorandum D19-12-1 – Importing Vehicles into Canada
8
Canada Border Services Agency. Bringing Food, Plant and Animal Products into Canada
9
Canada Border Services Agency. Memorandum D19-13-2 – Importing and Exporting Firearms, Weapons
10
Canada Border Services Agency. Restricted and Prohibited Goods
11
Canada Border Services Agency. Undervaluation at the Border – Making False Statements Can Lead to Hefty Penalties