Coding of Customs Accounting Documents
Memorandum D17-1-10

Ottawa, November 28, 2012

This document is also available in PDF (17.3 MB) [help with PDF files]

This memorandum describes various forms of accounting documentation and gives instructions for their completion.

Guidelines and General Information

1. This memorandum is a guide for Canada Border Services Agency (CBSA) personnel, brokers, and importers/owners who are involved in preparing and processing various customs coding forms.

2. Accounting documents must be properly coded before they can be accepted for either manual or automated data processing. The information used to prepare these documents is obtained from invoices, cargo control data, and other sources, and is coded and placed in a designated area on the coding form referred to as a field.

Description of Forms

Form B3, Canada Customs Coding Form

3.This form is a customs document 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).

4. The 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 as follows:

5. Refer to Appendices B, C, and J for instructions and format examples of Form B3, Form B3 (bonded warehouse), and Form B3 (consolidated) respectively.

Form B3B, Canada Customs Cargo Control Continuation Sheet

Form B6D, Ships' Stores Delivery Declaration

7. Form B6D is used together with Form B3, type 22, Ships' Stores, Sales to the Governor General and Diplomats. It has the declaration of the vessel's master or agent, or the airline company's agent, certifying that the goods are for use as ships' stores. It also has the border service officer's certificate that the goods were accompanied on board and sealed on the vessel or aircraft. You can find more information on ships' stores in Memorandum D4-2-1, Ships' Stores Regulations.

Information Requirements

8. It is in the best interest of brokers, importers/owners, and CBSA personnel to present accurate documents to CBSA. This allows CBSA to carry out its processing and enforcement functions and expedites release of the shipment to the importer/owner or broker.

9. All information on the coding forms must be legible and all fields must be completed according to the instructions in the appendices.

10. 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.

11. The border services officer will review Form B3 documentation to ensure compliance with the CBSA's requirements. They will return any B3 form that does not meet the requirements to the importer/owner or broker, and where applicable, withhold release of goods. In all such cases, the border services officer will inform the importer/owner or broker of the reasons for rejection.

Documentation Requirements

12. When Form B3 is presented at a terminal office and is paid either by cash or account, only one copy is required: the CBSA copy. The official receipt for monies tendered for payment of Form B3 at automated locations is a stamped duty-paid copy of a Detailed Coding Statement (DCS) for cash entries or a Form K84, Importer/Broker Account Statement, for account entries. Both these statements are generated by the customs automated system. For details, refer to Memorandum D17-1-5, Registration, Accounting and Payment for Commercial Goods.

13. When requesting release prior to payment under a Release on Minimum Documentation (RMD) (excluding CADEX), two copies of the release documentation must be presented. The original will be retained by the CBSA for control purposes when the shipment is released and the duplicate returned to the importer/owner or broker for use with the confirming Form B3. In the case of a one-time release prior to payment, three copies of the release documentation are required. The third copy will be attached to the request from the importer/owner or broker to transact bonded operations. For more details, refer to MemorandumD1-7-1, Posting Security for Transacting Bonded Operations, and Memorandum D17-1-5.

14. Under the Courier LVS Program, approved participants can consolidate a number of shipments on Form B3, type F. This consolidation may include a number of LVS, which were released from the CBSA. Goods that are prohibited, controlled, or regulated by an Act of Parliament or a regulation made under such an Act are excluded from this program. However, the program accepts goods for which a special authority (i.e., Order in Council) applies. Goods valued at greater than the Courier LVS threshold are also excluded from this program. Consolidation of this B3 form may be made by a CBSA office, a regional consolidation, a consolidation by carrier, a consolidation by importer, or a national consolidation. For more information regarding the Courier LVS Program, refer to Memorandum D17-4-0, Courier Low Value Shipment Program.

15. Because Form B3 (bonded warehouse) is a multi-use form, the number of copies required will depend on the type. The following chart outlines this information when Form B3 is presented at a terminal office.

16. At non-terminal offices, an importer's/broker's copy of the documentation is required for return with a daily notice of transactions finalized that day. The CBSA copy will be date-stamped with the date of final accounting and forwarded to the appropriate automated office.

Additional Information

17. Any questions regarding Form B3 coding instructions or format examples in this memorandum should be directed to the nearest CBSA office.

APPENDIX A

FORM B3 FIELD SIZES

The following indicates the maximum field size for each field on FormB3 where:

• T = Alpha/Numeric
• A = Alpha
• N = Numeric
• (...X) = up to X characters, e.g., (...3) up to 3characters
• (x) = x mandatory characters, e.g., (3) 3 mandatory characters
• xr = x characters to the right of the decimal point. These characters are included in the maximum field size.

FIELD and SIZE

• 1. name = T (...30), for each of a maximum of 4 lines; number = T (...15)
• 2. N (14)
• 3. T (...2)
• 4. N (3)
• 5. N (...9)
• 6. A (...1)
• 7. N (1)
• 8. N (...3)
• 9. N (...12)
• 10. N (...3)
• 11. T (...28), for each of a maximum of 2 lines
• 12. A (...3)
• 13. T (...4)
• 14. N (...2)
• 15. N (4)
• 16. N (2)/N (...2)
• 17. A (3)
• 18. N (...2)/A (1)
• 19.* N (...5)
• 20. for departmental use only
• 21. N (...4)
• 22. T (...30), for each of a maximum of 2 lines
• 23.* N (...7)
• 24. N (14)
• 25. N (...4)
• 26. T (...16)
• 27. N (10)
• 28. N (...4)
• 29.* N (...11) 3r
• 30. A (3)
• 31. N (...3)
• 32. N (...2)
• 33. N (...7) 5r
• 34. N (...7) 5r
• 35. N (...4) 2r
• 36.* N (...14) 2r
• 37.* N (...11) 2r
• 38.* N (...10) 2r
• 39.* N (...11) 2r
• 40.* N (...10) 2r
• 41.* N (...12) 2r
• 42.* N (...11) 2r
• 43. N (...7) 2r
• 44. N (4)
• 45. T (...24)
• 46. T (...4)
• 47. N (...12) 2r
• 48. N (...10) 2r
• 49. N (...11) 2r
• 50. N (...12) 2r
• 51. N (...12) 2r

*If the amount to be inserted in this field exceeds the maximum field size, the total amount should be divided among as many detail lines as are necessary.

APPENDIX B

CODING INSTRUCTIONS FOR NON-WAREHOUSE AND NON-CONSOLIDATED FORM B3

The fields of Form B3 must be completed according to the following instructions.

Note: For instructions on completing Form B3, consolidated accounting document, type F, see Appendix J, and for warehouse types, see Appendix C.

Field No. 1 - Importer Name and Address

Must complete importer's name on all Form B3 types. If Form B3 has two or more pages, complete on the first page. (For Form B3, type F requirements, see Appendix J.)

Show the importer's address if it does not appear on the supporting invoice.

In the "No." section of this field, show the customs business account number. This number is a standard way of identifying importing and exporting businesses, and is used in the processing of customs accounting documents. If you have one or more customs accounts, indicate the six-digit account identifier (e.g., RM0001).

Field No. 2 - Transaction Number

Must complete on all types of Form B3 when release prior to payment security is being used.

This number is 14 digits in length and contains the following:

• (a) the first five digits represent the account security number of the importer/broker who will present the accounting document and/or pay the duties and taxes; and
• (b) the next eight digits represent a number assigned by the importer/broker; and
• (c) the last digit is a check digit calculated using a formula provided by the CBSA (refer to Appendix F).

Show the transaction number assigned at time of release, if applicable, on all copies of Form B3 and on the first page of the supporting documents. It must be in bar-coded format (see the following note on bar coding) on the first page of the CBSA copy of Form B3. Refer to Appendix I for bar code specifications. The typed or clearly annotated transaction number must appear on all the remaining pages of Form B3 and on the first page of the supporting documents. If the supporting document is multi-paged, the total number of attachments must also be shown on the first page. This eliminates the need to include the transaction number on each page of the supporting documents.

The transaction number must also be typed or clearly annotated on all applicable permits, certificates, and licences.

The transaction number must not be duplicated for 7 years and 3 months (6-year period plus 15 current months). Note that if a transaction is adjusted, the 7 year period plus 3 months will begin at the date of final decision.

Notes:

• 1. All importers/brokers who have an account security number with release prior to payment privileges must submit FormB3 documentation with a bar-coded transaction number.
• 2. Importers/brokers having only "uncertified cheque" security must assign a transaction number to their accounting documentation. However, it is not mandatory that the transaction number be bar-coded. For all unsecured transactions (i.e.,"cash" transactions), the CBSA will assign a bar-coded transaction number.

The transaction number field on unsecured Form B3s and Form B3s type M, must be left blank because Form B3 will be numbered by customs upon presentation. Transaction numbers applied by importers and brokers will not be valid for mail shipments. Customs will apply a cash transaction number from the local numbering series.

Field No. 3 - Type

Must complete on all B3 form types. If Form B3 has two or more pages, the B3 form type is to be shown on the first page.

Code B3 form types alphabetically as follows:

• AB - Confirming Form B3 (final accounting) for goods released on minimum documentation.
• AD - Confirming sight Form B3 (interim accounting) for goods released on minimum documentation but where imperfect documentation has been provided.
• C - Form B3 (final accounting) for:
  • (a) release of goods prior to the payment of duties and taxes (account); or
  • (b) release of goods after the payment of duties and taxes (cash).
• D - Sight Form B3 (interim accounting) for goods as in type C above but where imperfect documentation has been provided.
• F - Form B3 consolidated entry for goods released under the Courier/LVS Program. (See Appendix J for B3 form completion instructions.)
• H - Supplementary Form B3—to voluntarily declare goods reported, but not accounted for at the time of final accounting (for example, invoiced line inadvertently omitted on Form B3) or for overages.
• M - Confirming Form B3 (final accounting) for release of postal goods.
• V - Voluntary Form B3—used by an importer/owner to voluntarily declare goods that were delivered without official customs release.

The date of direct shipment (Field No. 16) equals the date of presentation for exchange purposes.

Applied duty rates are those in effect on the date of presentation of the V-type accounting document.

Field No. 4 - Office Number

Must complete for all Form B3 types.

If Form B3 has two or more pages, complete on the first page.

Show the CBSA office of release code number. (See Appendix H, List 1(a) or 1(b) for the code number of the CBSA office responsible for the release of the goods.)

For Forms B3 accounting for postal shipments, show the CBSA office code number where the goods are being accounted for.

Field No. 5 - GST Registration Number

If a Business Number (BN) is used in Field No. 1, this field may be left blank.

Field No. 6 - Payment Code

Show an "I" on the first page of Form B3 if an importer has posted security and the goods are released under a customs broker's account security number.

In such cases, the daily Form K84, Importer/Broker Account Statement, will be produced for the broker, separating transactions for the importers identified above.

Field No. 7 - Mode of Transport

Complete for all shipments valued at greater than CAN$2500 exported from the United States. Leave blank for types H, M, and V. (For Form B3, type F requirements, see Appendix J.)

Show the code for the mode of transport by which the goods arrived in Canada. Valid codes are as follows:

Field No. 8 - Port of Unlading

Complete for all marine shipments valued at greater than CAN$2500 exported from the United States. (See Appendix H, List1(a) or 1(b) for the code number of the port of unlading.)

Leave blank for types F, H, M, and V.

Field No. 9 - Total Value for Duty

Must complete for all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

Add each of the classification line (Field No. 37) value for duty amounts to obtain total value for duty of the shipment in Canadian dollars, and round the total to the nearest dollar. (Do not include a decimal point.)

If Form B3 has two or more pages, complete only on the first page.

Field No. 10 - Sub-header Number

Must complete on the first page of each sub-header for all types of Form B3.

Leave blank on any subsequent pages unless a change occurs to the content of the sub-header fields (i.e., vendor name, countries, tariff treatment, direct shipment date, currency code, time limit).

Sub-header numbers must be assigned in sequence from 1 to 999.

Note: When an additional sub-header must be prepared, all the sub-header fields must be completed and not just those fields which are different from the previous sub-header.

Field No. 11 - Vendor Name

Must complete on the first page of each sub-header for all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

If the goods are invoiced from the United States, show the name, three-digit state code as listed in Appendix H, and the five-digit zip code of the vendor or consignor of the goods as they appear on the supporting invoice(s).

Each new vendor must be shown on a new sub-header.

Show the name of the vendor or the consignor of the goods as it appears on the supporting invoice(s). Do not abbreviate the name. Use the same name format consistently on all B3 forms.

Where the goods are shipped from one country and invoiced (i.e., sold or consigned) from another, show the vendor's name of the actual seller or consignor; for example, goods shipped from Nippon Textiles of Tokyo, Japan and invoiced from Textile Exporters Inc. of New York, US, show the vendor's name as Textile Exporters Inc.

If the goods are invoiced from a country other than the United States, but are exported from the United States, indicate the name of the foreign vendor followed by the state code and zip code of the US exporter.

Field No. 12 - Country of Origin

Must complete on the first page of each sub-header for all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

Show the three-digit alphabetic state code if the country of origin is the United States. Show a two-digit alphabetic International Organization for Standardization (ISO) country code if the country of origin is other than the United States. Refer to the list of country/state codes in Appendix H.

In the case of identical goods from multiple countries of origin, each of which is entitled to the same tariff treatment, allocate an estimated quantity and value of the imported goods on a proportionate basis according to country of origin.

Each new country or state must be shown on a new sub-header.

Field No. 13 - Place of Export

Must complete on the first page of each sub-header for all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

Show the three-digit alphabetic state code if the country of export is the United States. If the goods were exported from a US foreign trade zone, show the appropriate code for that zone. Show the two-digit alphabetic ISO country code if the country of export is other than the United States. Refer to the list of country/state/foreign trade zone codes in Appendix H. Each new foreign trade zone, state, or country must be shown on a new sub-header.

Field No. 14 - Tariff Treatment

Must complete on the first page of each sub-header for all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

Use one of the following codes:

The use of code 10 for the United States Tariff treatment, code 11 for the Mexico Tariff treatment, code 12 for the Mexico-United States Tariff treatment, code 14 for Chile Tariff treatment or code 21 for Costa Rica Tariff treatment is permissible only under two circumstances. The first most common situation is when the importer/owner or broker is making a declaration that the imported goods originate and that the importer/owner or broker is in possession of a valid NAFTA, CCFTA or CCRFTA Certificate of Origin, as the case may be, which covers the goods being imported. The second situation is when the importer/owner or broker is importing certain non-originating textile goods under a tariff preference level and has a statement certifying that the goods have met the conditions set out in the Textile and Apparel Extension of Benefit Order. Deliberate use of these codes when the goods are not entitled to such tariff treatments may result in enforcement action.

Each new tariff treatment must be shown on a new sub-header.

Refer to the Customs Tariff for information on the applicability of these tariff treatments.

Field No. 15 - U.S. Port of Exit

Complete on the first page of each sub-header on Form B3, types AB, AD, C, and D, for shipments valued at greater than CAN$2500 exported from the United States. (For Form B3, type F requirements, see Appendix J.)

US port of exit is defined as the "US Customs and Border Protection (CBP) port at which or nearest to which the land surface carrier transporting the merchandise crosses the border of the United States into Canada, or in the case of exportation by vessel or air, the US CBP port where the merchandise is loaded on the vessel or aircraft which is to carry the merchandise to Canada."

Show the four-digit port of exit code as indicated in Appendix H, List 6.

Field No. 16 - Direct Shipment Date

Must complete on the first page of each sub-header for all types of Form B3 if the currency code is other than Canadian dollars. May be left blank if currency code is Canadian dollars. (For Form B3, type F requirements, see Appendix J.)

This date is the date used to select the rate of exchange for converting the foreign currency into Canadian funds.

Show MM DD (Month, Day).

Each new date must be shown on a new sub-header.

Field No. 17 - Currency Code

Must complete on the first page of each sub-header for all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

The ISO codes will be used (e.g., United States Dollar = USD). Refer to the list of currency codes in Appendix H.

Each new currency must be shown on a new sub-header.

Field No. 18 - Time Limit

Complete on the first page of types D and AD of Form B3.

Complete on the first page of each sub-header for types C and AB of Form B3, if a time control applies.

When a sight Form B3, type D or AD is prepared, 90 D must be shown as the time limit unless a time limit is required for any other purpose. In this latter case, the sight Form B3 time limit must not be shown.

When 1/60 and 1/120 Forms B3 are prepared, the time limit must be shown in months.

Each new time limit must be shown on a new sub-header.

Show the time limit according to the format in the examples below:

Field No. 19 - Freight

Must complete on the first sub-header for shipments valued at greater than CAN$2500 exported from the United States. It is acceptable to show valid amounts on each sub-header or to show a total amount on the first page. Do not leave the first sub-header blank. (For Form B3, type F requirements, see Appendix J.)

Leave blank for types H, M, and V.

Show the total freight charges, to the nearest Canadian dollar, to transport the imported goods from the place of direct shipment in the US to the consignee in Canada. A table may be used to assess freight charges. In cases where no freight was paid, such as when the owner uses his or her own transportation to pick up the goods, an estimated typical case should be shown.

Field No. 20 - Release Date

Leave blank. (Excluding type F, see Appendix J.)

Field No. 21 - Line

Must complete on all types of Form B3.

Enter the sequential value for the classification line each time a classification number is assigned. Each occurrence of a classification number must be assigned a unique line number regardless of the number of rates or detail lines required to display it.

Line numbers may not be skipped or duplicated within Form B3, regardless of the number of sub-headers.

Field No. 22 - Description

Show all references, such as D Memorandum numbers, value and classification ruling numbers, and import permit numbers. (For Form B3, type F requirements, see Appendix J.)

Must show the reason for the use of sight Form B3 documents in this field.

For goods subject to the Special Import Measures Act (SIMA), importers not enrolled in the Customs Self-Assessment (CSA) program must clearly show the description of the goods. The description must conform to the written notification provided by an officer of the CBSA.

For goods subject to the SIMA, importers enrolled in the CSA program must provide, upon request and within 21 days, documents which clearly show the description of the goods. The description must conform to the written notification provided by an officer of the CBSA.

Importers may be assessed an administrative monetary penalty if they fail to provide the required description as outlined in the written notification provided by an officer of the CBSA for any goods subject to SIMA.

Field No. 23 - Weight in Kilograms

Complete for all shipments valued at greater than CAN$2500 exported from the United States by air or marine modes of transport. Leave blank for types H, M, and V. (For Form B3, type F requirements, see Appendix J.)

Complete only on the first detail line of each transaction.

Show the gross weight, to the nearest whole kilogram, of the goods described in the transaction.

Field No. 24 - Previous Transaction Number

Leave blank on all types of Form B3, except type H.

Field No. 25 - Previous Transaction Line

Leave blank on all types of Form B3.

Field No. 26 - Special Authority

Complete on each classification line for all types of Form B3, if applicable. (For Form B3, type F requirements, see AppendixJ.)

Leave blank on each classification line where an Order in Council (OIC), other than a remission order, reduces or removes duties on specified goods.

When the owner is authorized by OIC to import goods under special conditions, show the OIC number in this field. Show the number in the formats indicated below:

• (a) Orders in Council submitted to the Governor in Council by Treasury Board, e.g., Order in Council P.C. 1973-1/82, January 9, 1973, must be shown as 73-1-82.
• (b) Orders in Council submitted to the Governor in Council by the department concerned, e.g., Order in Council P.C.1985-277, January 31, 1985, must be shown as 85-277.
• (c) Duty Deferral, e.g., 87-016W0001.
• (d) Exporter Distribution Centre (GST) special authority code "1999 - 0000" - relieves GST when authorized by the CBSA.

(For more information, refer to Memorandum D7-4-1, Duties Relief Program.)

If the OIC number contains an oblique stroke (/), this must be shown as a hyphen (-): e.g., Order in Council 67-23/261 must be shown as 67-23-261.

Where Form B3 for goods entered under an OIC contains two or more lines of calculations, such as a remission Form B3 for goods entered under several classification numbers, the OIC number must be shown again with each new classification line.

In any case where an OIC number is amended, the original number must be quoted in this field. That is, the number of the amending Order is to be ignored.

The benefits of the United States Tariff and the Mexico Tariff may, under the Textile and Apparel Extension of Benefit Order, be extended to certain textile and apparel goods which are cut and sewn or otherwise assembled (or woven or knit) in the United States or Mexico from fabric (or yarn or fibre) produced or obtained in a non NAFTA country. When accounting documents are presented for such goods, the appropriate special authority number must be shown. In the event an Order in Council applies to these goods, the number for that Order would take precedence over the special authority number used to identify the textile and apparel goods referenced above.

Field No. 27 - Classification Number

Must complete on all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

Show the correct classification number as indicated in the Customs Tariff for each commodity included in the shipment covered by Form B3.

The first six digits represent the International Harmonized System Code, the seventh and eighth digits are subdivisions for customs purposes, and the remaining two digits represent a statistical suffix.

A decimal point must be placed after the fourth, sixth, and eighth digits (e.g., 1234.56.78.90).

Field No. 28 - Tariff Code

Complete on all types of Form B3 if the conditions specified in the Chapter 99 (special classification provisions) tariff item apply. Indicate only the first four digits of the tariff item (e.g., 9923). (For Form B3, type F requirements, see Appendix J.)

Field No. 29 - Quantity

Complete on each classification line for all types of Form B3, in the unit of measure required by the Customs Tariff. (For FormB3, type F requirements, see Appendix J.)

Leave blank if no unit of measure is applied from the Customs Tariff or to any excise tax rates.

If a quantity is required for excise tax in a unit of measure different from that specified in the Customs Tariff, the quantity required for excise tax should be indicated on the next Form B3 line. The line number must not be completed for this line.

If only one quantity applies to a classification line, it must be shown on the first detail line. However, this quantity may be repeated on subsequent detail lines.

Field No. 30 - Unit of Measure

Complete on each classification line for all types of Form B3 as specified in the Customs Tariff.

Leave blank if no unit of measure is applied from the Customs Tariff or to any excise tax rates.

As a result of Customs Tariff requirements, only metric alphabetic codes can be used. Consequently, imperial measures indicated on an invoice must be converted to metric prior to completion of Form B3. Refer to metric conversion tables in Appendix E.

If a unit of measure is required for excise tax and is different from that specified in the Customs Tariff, the unit of measure required for excise tax should be completed on the next Form B3 line. The line number must not be completed for this line.

If only one unit of measure applies to a classification line, it must be shown on the first detail line. However, this unit of measure may be repeated on subsequent detail lines.

Refer to the list of unit of measure codes in Appendix H.

Field No. 31 - Value for Duty Code

Complete on each classification line for all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

Use a combination of one of the first-digit code numbers and one of the second-digit code numbers to indicate the basis on which the value for duty was determined.

The first-digit code number (relationship)

Explanation

• 1 The vendor and purchaser are not related firms as defined in section 45(3) of the Customs Act.
• 2 The vendor and purchaser are related firms as defined in section 45(3) of the Customs Act.

The second-digit code number (valuation method used)

Explanation

• 3 Price paid or payable without adjustments (section 48 of the Customs Act)
• 4 Price paid or payable with adjustments (section 48 of the Customs Act)
• 5 Transaction value of identical goods (section 49 of the Customs Act)
• 6 Transaction value of similar goods (section 50 of the Customs Act)
• 7 Deductive value of imported goods (section 51 of the Customs Act)
• 8 Computed value (section 52 of the Customs Act)
• 9 Residual method of valuation (section 53 of the Customs Act)

Example: If the vendor and purchaser are related firms and the value for duty is the transaction value of similar goods, code 26 is shown.

Field No. 32 - SIMA Code

Complete on all types of Form B3 for goods subject to an action under the Special Import Measures Act (SIMA) and/or a Surtax Order. (For Form B3, type F requirements, see Appendix J.)

Identify the type of SIMA disposition applicable to the goods being imported as well as the mode of payment in the following manner:

The first digit will be the SIMA assessment type:

• 1 - Goods are not subject to a finding by the Canadian International Trade Tribunal (CITT) and/or a surtax order under the Customs Tariff;
• 2 - Only applies to goods covered by a price undertaking offered by all or substantially all exporters of the subject goods and accepted by the Commissioner;
• 3 - Only applies to goods subject to a preliminary determination commencing on the day the determination was made and ending on the day the Commissioner causes the investigation to be terminated or the day the CITT makes an order or finding;
• 4 - Goods are subject to a CITT finding. There is no amount of anti-dumping duty and/or countervailing duty owing which results in a nil payment;
• 5 - Goods are subject to a CITT finding and/or a surtax order. Anti-dumping duty and/or countervailing duty, and/or a surtax, amount is payable.

Note: When goods are subject to a CITT finding and/or a surtax order and SIMA duty and/or a surtax amount are covered by a remission order, SIMA code 50 should be used.

The second digit will indicate a nil assessment or the payment mode:

• 0 - Nil payment;
• 1 - Cash;
• 2 - Bond (used only for provisional duty or during the time of an expedited review)
• Notes: The following SIMA Code combinations are the only ones that are valid:
  
  
  • 10 Use to identify non-subject goods when splitting the line of a Form B3 to separate goods of the same classification from goods that are subject to a CITT finding
  • 20 Use for goods covered by a price undertaking
  • 30 Use for goods where the provisional duty assessment is nil
  • 31 Use for goods where the provisional duty assessment is covered by cash
  • 32 Use for goods where the provisional duty assessment is covered by a SIMA bond
  • 40 Use for subject goods where the SIMA duty assessment is nil
  • 51 Use for goods where the SIMA duty assessment and/or the surtax amount is covered by cash
  • 52 Use for subject goods under an expedited review where the SIMA duty assessment is covered by a SIMA bond
  • 50 Use for subject goods where the SIMA duty assessment is covered by a valid OIC number, which must be entered in Field No. 26

Importers may be assessed an administrative monetary penalty (AMP) if they fail to provide the required code for any goods subject to SIMA.

Field No. 33 - Rate of Customs Duty

Must complete on each classification line for all types of Form B3 if a rate of customs duty applies. (For Form B3, type F requirements, see Appendix J.)

Where the Chapter 99 (special classification provisions) classification number reduces the rate to 0, this field must be left blank.

Where percentage and specific duties apply, the percentage rate of duty is shown on the first detail line. The specific rate of duty is shown on the next detail line. The line number must not be completed for this line.

If an additional rate of duty equivalent to an excise duty applies, show this rate of duty on the next detail line in this field. The line number must not be completed for this line.

The format must be as shown in the following examples:

Field No. 34 - Excise Tax Rate

Must complete with either an excise tax rate or an exemption code on the first detail line of each classification line for all types of Form B3. (See Appendix H, List 7 for excise tax exemptions and Appendix J for Form B3, type F requirements.)

If excise tax does not apply, leave this field blank.

Commodities with different excise tax rates or exemption codes must be coded on separate classification lines.

Where excise tax is payable, show the rate in the same format as the examples of appendix B.

Note: Goods subject to excise tax may not be combined on the same detail line with goods not subject to excise tax.

Field No. 35 - Rate of Goods and Services Tax (GST)

Must complete with either a GST rate or a GST status code on the first detail line of each classification line for all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

Where GST is payable, show the rate as 5 or 5.0.

Where a GST status code applies, complete this field using code numbers from List 4 of Appendix H.

Packing materials or packing containers are subject to GST at a rate of 5%, except where the packing materials or packing containers qualify for non-taxable importation under a section of Schedule VII to the Excise Tax Act.

Field No. 36 - Value for Currency Conversion

Complete on each classification line for all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

Show this amount in the currency specified on the invoice to a maximum of two decimal points. For example, 55,000 yen is shown as 55000.00.

For assistance in determining the amount to be shown in this field, consult the Memoranda D13 series.

Field No. 37 - Value for Duty

Complete on each classification line for all types of Form B3 by multiplying the value for currency conversion by the exchange rate. (For Form B3, type F requirements, see Appendix J.)

Show the value for duty in Canadian dollars separated by a decimal point. For example, $96.00 is shown as 96.00.

Calculations must be made to the cent.

Field No. 38 - Customs Duties

Complete on all types of Form B3 if customs duty applies. (For Form B3, type F requirements, see Appendix J.)

Show the amount of customs duty which is payable (not including provisional, anti-dumping, or countervailing duty) in dollars and cents separated by a decimal point. For example, $105.00 is shown as 105.00 and $123.84 as 123.84.

When a percentage rate of customs duty applies, customs duty is obtained by multiplying the value for duty by the rate of customs duty. When a specific rate of customs duty applies, customs duty is obtained by multiplying the quantity by the rate.

Note: Special calculations may apply if a remission order applies. Refer to the format examples in this appendix.

Field No. 39 - SIMA Assessment

Complete on all types of Form B3 if an amount of surtax and/or provisional duty, anti-dumping duty or countervailing duty is payable. (For Form B3, type F requirements, see Appendix J.)

When goods are subject to a Surtax Order, refer to the Memoranda D16 series.

For provisional, anti-dumping and/or countervailing duty refer to the Memoranda D14 and D15 series.

Show the amount in dollars and cents separated by a decimal point.

Note: These amounts and/or duties form part of the value for the calculation of excise taxes, except if provisional duty is deferred by bond.

Field No. 40 - Excise Tax

Complete on each classification line for all types of Form B3 if an excise tax applies. (For Form B3, type F requirements, see Appendix J.)

When a percentage rate applies, calculate excise tax by multiplying the total of the value for duty, customs duties, and the SIMA assessment by the excise tax rate.

When a specific rate applies, calculate excise tax by multiplying the quantity by the excise tax rate.

Note: Special calculations may apply if a remission order is applicable. Refer to the format examples in this appendix.

Field No. 41 - Value for Tax

Complete on each classification line for all types of Form B3 if GST is payable. (For Form B3, type F requirements, see Appendix J.)

Add the value for duty, customs duties, any SIMA assessment, and any excise tax, and show the total amount in this field.

Show the amount in dollars and cents separated by a decimal point. For example, $1056.00 is shown as 1056.00.

Field No. 42 - GST

Complete on each classification line for all types of Form B3 if GST applies. (For Form B3, type F requirements, see Appendix J.)

Calculate GST to the cent by multiplying the value for tax by the rate of GST.

Show the amount of GST, if any, in dollars and cents separated by a decimal point.

Note: Special calculations may apply if a remission order is applicable. Refer to the format examples in this appendix.

Field No. 43 - Deposit

Complete on types D and AD of Form B3. (For Form B3, type F requirements, see Appendix J.)

Leave blank on all other types.

Calculate 10% of the value of the goods for which the importer/owner or broker cannot account to obtain the sight deposit applied.

The minimum deposit is $100 and the maximum deposit is $1,000.

The deposit must be included in the total customs duties (Field No. 47).

If Form B3 has two or more pages, complete only on the last page.

Field No. 44 - Warehouse Number

Leave blank on all types of Form B3.

Field No. 45 - Cargo Control Number

Complete on Form B3, types C, D, M, AB, and AD. Leave blank for types H and V. (For Form B3, type F requirements, see Appendix J.)

Show the cargo control number exactly as it appears on the cargo control document, including the carrier code.

Any hyphens shown in the carrier code (first four digits) must be indicated.

Only one cargo control number can be shown in Field No. 45. If there is more than one cargo control document to be acquitted by one Form B3, list all the cargo control numbers on Form B3B and show the Form B3B in this field.

If there are two or more pages on Form B3, complete only on the last page.

Leave this field blank if no cargo control document is required.

For more information concerning cargo control documents, refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods.

Field No. 46 - Carrier Code at Importation

Complete for shipment valued at greater than CAN$2500 exported from the United States by air or marine.

Leave blank on document types F, H, M, and V.

Show the four-character carrier code of the carrier on which the goods were laden at the time of their importation into Canada.

Where there are only three digits, as in an air carrier, show the three-character code plus a hyphen.

Field No. 47 - Customs Duties

Complete on all types of Form B3 if customs duties are payable. (For Form B3, type F requirements, see Appendix J.)

If there is no customs duty payable, leave blank or show any combination of zeros.

This field will include customs duty and deposit amounts only.

Add each of the detail line (Field No. 38) customs duty amounts and any deposit amount to obtain total customs duties.

Show the total in dollars and cents separated by a decimal point.

If Form B3 has two or more pages, complete this field only on the last page.

Field No. 48 - SIMA Assessment

Complete on all types of Form B3 if an amount of surtax and/or provisional duty, anti-dumping duty or countervailing duty is payable. (For Form B3, type F requirements, see Appendix J.)

Show the total of each of the classification lines (Field No. 39) provisional duty or SIMA duty amounts and/or the amounts of a surtax, unless deferred by bond as designated by SIMA Codes 32 or 52 or covered by a remission order as indicated by SIMA code 50.

Show the total in dollars and cents separated by a decimal point.

If Form B3 has two or more pages, complete only on the last page.

Field No. 49 - Excise Tax

Complete on all types of Form B3 if excise tax is payable. (For Form B3, type F requirements, see Appendix J.)

If there is no excise tax payable, leave blank or show any combination of zeros.

Add each of the detail line (Field No. 40) excise tax amounts to obtain total excise tax.

Show the total amount of all excise tax in dollars and cents separated by a decimal point.

If Form B3 has two or more pages, complete only on the last page.

Field No. 50 - GST

Complete on all types of Form B3 if GST is payable. (For Form B3, type F requirements, see Appendix J.)

If there is no GST payable, leave blank or show any combination of zeros.

Add each of the detail line (Field No. 42) GST amounts to obtain total GST.

Show the total amount of all GST in dollars and cents separated by a decimal point.

If Form B3 has two or more pages, complete only on the last page.

Field No. 51 - Total

Must complete on all types of Form B3. (For Form B3, type F requirements, see Appendix J.)

If there are no customs duties or taxes payable, show any combination of zeros. Do not leave blank.

If Form B3 has two or more pages, complete only on the last page.

Field - Importer/Agent Declaration

Complete on all types of Form B3.

Show the name and telephone number of the person making the declaration, and identify the company represented by the person making the declaration.

Date and sign the declaration on the original copy of Form B3. The importer/owner/agent declaration must be signed by the person whose name appears in the declaration.

If Form B3 has two or more pages, complete only on the last page.

The person making the declaration is indicating that the information on Form B3 is accurate and complete. The importer/owner/agent should keep in mind that the deliberate use of code 10 for the United States Tariff, code 11 for the Mexico Tariff, code 12 for the Mexico-United States Tariff, code 13 for the Israel Tariff, code 14 for the Chile Tariff, or code21 for the Costa Rica Tariff when such use is not appropriate may result in enforcement action.

Form B3 - Format Examples and Explanations

The examples included in this section are designed to provide importers/brokers with essential information about the various Form B3 format requirements. These examples depict typical, not actual transactions.

Note: The rates of duty, GST, and excise taxes, as well as the rates of exchange used for calculation and testing purposes on the examples are not necessarily currently in effect. Therefore, while the actual coding on the examples is correct, information such as tariff rates and tax rates should be verified by checking the Customs Tariff, the Excise Tax Act, and other reference sources to ensure accuracy. Bar codes shown on Form B3 examples are for illustration purposes only.

The examples have been set forth in the following order:

EXAMPLE 1

Type AB - Confirming Form B3

This example shows the format to be used to complete a simple Form B3, type AB when accounting for goods released on minimum documentation.

EXAMPLE 2

Type C - Perfect Form B3

This example shows the format to be used to complete a simple Form B3, type C.

EXAMPLE 3

Type D - Sight Form B3

This example shows the format to be used when an importer/owner prepares a sight Form B3 because fully satisfactory documentation cannot be submitted. The sight deposit amount must be shown in Field No. 43 and added into total duty (Field No. 47). The reason for the sight document is shown in Field No. 22 on the line following the last line accounting for the goods. The time limit must be shown in Field No. 18.

EXAMPLE 4

Type AD - Confirming sight Form B3

This example shows the format to be used when accounting for goods released on minimum documentation where a sight deposit applies. The sight deposit amount must be shown in Field No. 43 and added into the total duty (Field No. 47). The reason for the sight document is shown in Field No. 22 on the line following the last line accounting for the goods. The time limit must be shown in Field No. 18.

EXAMPLE 5

Type V - Voluntary (bona fide)

This example shows the format to be used by an importer/owner who has come forward and voluntarily declared goods that were delivered to him without the benefit of CBSA clearance. The importer/owner has also produced invoices for this shipment, and therefore, all the fields on Form B3 can be correctly completed. A brief statement of the circumstances is shown in the body of Form B3.

EXAMPLE 6

Type V - Voluntary (investigation)

This example shows the format to be used when a voluntary or assessment Form B3 is prepared as a result of a CBSA file or ruling: in this case, an Investigation Division file. Those fields for which the required information is not available or is not applicable must be left blank (e.g., Field No. 45, "Cargo Control Number"). The file relating to Form B3 is shown in the description field and a brief statement of the circumstances is shown in the body of Form B3.

EXAMPLE 7

Type H - Supplementary Form B3

This example shows the format to be used to voluntarily account for goods previously reported but not accounted for at the time of final accounting: for example, to account for a line on an invoice that was inadvertently omitted on a previous Form B3. Field No. 24, "Previous Transaction Number" is to indicate the transaction number of the previous Form B3. No cargo control number is required in Field No. 45, "Cargo Control Number." The release date must be shown in the body of Form B3.

EXAMPLE 8

Multiple sub-headers (diplomatic goods)

This example shows the format to be used when a change occurs to the content of the sub-header (e.g., vendor name). All fields within the sub-header must be completed on each new page as well as the appropriate fields on the related classification line. Sub-header fields should never be completed on new pages if a new sub-header is not applicable. Note that in any situation where multiple pages apply, trailer information in Field Nos. 43 to 51 should only be completed on the final Form B3 page.

EXAMPLE 8 - cont

The certificate referred to in Field No. 22 is one attested to by a signing officer of the embassy or consulate, declaring the goods to be for official use and not for sale.

EXAMPLE 9

Chapter 99 - Special classification provisions

This example shows the format to be used when a special classification provision of Chapter 99 of the Customs Tariff is applicable. In Field No. 27 indicate the classification number for the goods from Chapters 1 97 of the Schedule to the Customs Tariff. Indicate only the first four digits of the Chapter 99 tariff item in Field No. 28 (i.e., tariff item 9967.00.00 is indicated as 9967). In this case the normal rate of duty equal to 6% is lowered to a free rate by the Chapter 99 tariff item. GST is still payable unless the goods qualify for the use of a GST status code.

EXAMPLE 10

Packaged manufactured tobacco with package exceeding 200 grams

For tobacco of Heading 24.03 imported in packages greater than 200 grams, the importer is required to manually calculate the excise duty rate and the amount. Therefore, if an importer brings in 20 packages weighing 454 grams each, the quantity of 20 would be entered in field 29; while the 44.00 would be coded into field 34. The importer must then calculate the total excise duties owed and enter that amount into field 40. The excise duty per package is calculated by multiplying $2.8925 (the rate for each 50 gram increment or fraction of 50 grams contained in a package) by the number of units of 50 grams, including fractions of 50 gram, in each package. In this case there are 10 units of 50 grams in each package. Thus the excise duty amount per package would be $28.925 ($2.8925 times 10) and the excise duty payable on the total shipment of 20 packages would be $578.50 ($28.925 times 20).

EXAMPLE 11

Packaged manufactured tobacco

As of July 30, 2008, only one rate of excise duty is to be applied on each entry line. Although this legislative change concerns an adjustment to the excise duty for "packaged" manufactured tobacco of Heading 24.03, for systems validation purposes the excise tax rate field 34 will be used to validate the excise duty amount owing. Therefore, for "packaged" manufactured tobacco of this Heading, the excise tax rate field must be completed with the applicable excise duty rates that apply to E codes E37-41 as follow:

EXAMPLE 12

Additional duty on cigar ($0.067 per cigar)

As of January 1, 2008 the excise duty rate on cigars is $18.50 per 1000 cigars (Section 4 of Schedule 1 to the Excise Act, 2001); and the additional duty rate is the greater of $0.067 per cigar or the 67% of the duty-paid value with the later meaning, in respect of imported cigars, the value of the cigars as it would be determined for the purpose of calculating an ad valorem duty on the cigars in accordance with the Customs Act, whether or not the cigars are subject to ad valorem duty, plus the amount of any duty imposed on the cigars under section 42 of the Excise Act, 2001 and section 20 of the Customs Tariff. In this example the rate of $0.067 per cigar is greater than the rate of 67% of the duty-paid value.

EXAMPLE 13

Additional duty on cigar (duty-paid value)

In this example, the additional excise duty on cigars applies and is calculated at the rate of 67% of the duty-paid value (see previous example for the definition of duty-paid value)

EXAMPLE 14

Cigarettes containing tobacco 1361 g per thousand

The excise duty rate is $0.425 for each five cigarettes of fraction of five cigarettes contained in any package as per section 1(b) of Schedule 1 to the Excise Act, 2001. For standard package sizes (i.e. packages of 20 or 25 cigarettes), this amounts to $85.00 per 1000 cigarettes.

If a cigarette exceeds 102mm in length, each portion of 76 mm or less is considered to be a separate cigarette (Section 2 of the Excise Act, 2001); therefore, the quantity reported should reflect the each portion of 76 mm or less.

For classification line 1, nine cigarettes not exceeding 102mm in length are being imported. Therefore, a quantity of nine is reported and the rate of $85.00 per 1000 applies.

For classification line 2, nine cigarettes exceeding 102mm in length (i.e. 110 mm) are being imported. In this case, each cigarette contains 2 portions of 76mm or less. Therefore, the quantity is multiplied by 2 as shown in the example on classification line 2, for the calculation of the excise duty.

EXAMPLE 15

Excise taxes and special levies

This example shows the format to be used when accounting for automobiles with various excise tax rates. When different excise tax rates apply, a new classification line must be completed for each line. In this example the special levy does not apply on line 1, only the $100 for the air conditioner. A listing of vehicles, associated fuel-efficiency ratings and the formula for the calculation of the weighted fuel consumption (in a case where a specific brand is not listed) can be found either at the CRA or NRCan Web site at http://www.cra-arc.gc.ca/E/pub/et/etsl64/README.html or http://oee.nrcan.gc.ca/transportation/tools/fuelratings/fuel-consumption.cfm; automobiles that have a weighted average fuel consumption rating of 13 or more litres per 100 kilometres will be subject to the excise tax at the following rates:

• at least 13 but less than 14 litres per 100 kilometres, $1000;
• at least 14 but less than 15 litres per 100 kilometres, $2000;
• at least 15 but less than 16 litres per 100 kilometres, $3000; and
• 16 or more litres per 100 kilometres, $4000.

EXAMPLE 16

SIMA assessment (payment)

This example shows the format to be used when the goods are subject to SIMA assessment, and payment of SIMA duty is made. The SIMA code in Field No. 32 shows 31; the first digit indicates that provisional duty is being assessed and the second digit indicates that the amount is being paid in cash. The export price has been determined to be the selling price on the invoice and is 5¢ each or $50 for the shipment. The normal value has been determined to be 10¢ each or $100 for the shipment. The provisional anti dumping duty is the amount by which the export price is lower than the normal value, in this case 5¢ per unit times the number of units released during the provisional period (1000 × 5¢ = $50). Value for tax in Field No. 41 must include the SIMA assessment amount completed in Field No. 39. Total SIMA assessment must be included in Field No. 48.

EXAMPLE 17

SIMA assessment (deferred by bond)

This example shows the format to be used when the goods are subject to SIMA assessment, and a bond has been posted for deferral of payment of the SIMA assessment. The SIMA code in Field No. 32 shows 32; the first digit indicates that provisional duty is being assessed and the second digit indicates the payment is deferred by a SIMA bond (See Memorandum D14 1 5 for details respecting use of the SIMA bond). Provisional anti dumping duty is the difference between normal value and export price (see previous example for details). Value for tax in Field No. 41 does not include the SIMA assessment amount which is shown in Field No. 39. The total SIMA assessment amount in Field No. 48 is nil.

Note that the bond number is shown in Field No. 22.

EXAMPLE 18

Canadian goods repaired abroad without warranty in a country other than the United States, Mexico, Chile, Israel or another CIFTA beneficiary, or Costa Rica

This example shows the format to be used when Canadian goods are returned after being repaired without warranty in a country other than the United States, Mexico, Chile, Israel or another CIFTA beneficiary, or Costa Rica. The first classification line shows the value of the goods at the time of import less the value of the repairs. Duty and GST are relieved under the Canadian Goods Abroad Program. Indicate 98-01-0101 in Field No. 26, "Special Authority." The second classification line shows the value of the repairs. Duty and taxes must be calculated for this line in the normal manner. Total value for duty in Field No. 9 includes the value of the goods at the time of export as well as the value of the repairs.

EXAMPLE 19

Importation of goods repaired free under warranty in a country other than the United States, Mexico, Chile, Israel or another CIFTA beneficiary, or Costa Rica

This example shows the format to be used when goods are returned after being repaired under warranty in a country other than the United States, Mexico, Chile, Israel or another CIFTA beneficiary, or Costa Rica.

• (a) The first classification line is the good's Canadian value at time of export meaning the import value less the value of the repairs, additions, or work abroad. Duties including GST are relieved on this amount; and
• (b) The second classification line, with the same classification number, is the value of the repairs, equipment additions, or work done abroad. Duties including GST are payable on this amount. However, in this example, the goods are repaired under warranty and are not subject to GST. Indicate GST status code 66 in Field No. 35.

Total value for duty in Field No. 9 includes the value of the goods at the time of export, as well as the value of the repairs. The value for duty code in Field No. 31 will be "19" or "29," as appropriate, for the residual method of valuation.

EXAMPLE 20

Importation of goods repaired without warranty in the United States, Mexico, Chile, Israel or another CIFTA beneficiary, or Costa Rica

This example shows the format to be used when Canadian goods are returned after being repaired in the United States, Mexico, Chile, Israel or another CIFTA beneficiary, or Costa Rica where the goods are not under warranty. Indicate the classification number of the goods in Chapters 1 97 of the Customs Tariff in Field No. 27. Indicate "9992" in Field No. 28. The goods and repairs are duty free because they qualify under a Chapter 99 special classification provision (tariff item 9992.00.00), but the goods are subject to GST on the value of the repair that appears in Field 37 of the classification line. The value for duty code in Field No. 31 will be "19" or "29," as appropriate, for the residual method of valuation.

EXAMPLE 21

Importation of goods repaired free under warranty in the United States, Mexico, Chile, Israel or another CIFTA beneficiary, or Costa Rica

This example shows the format to be used when Canadian goods are returned after being repaired free under warranty in the United States, Mexico, Chile, Israel or another CIFTA beneficiary, or Costa Rica. The goods and the repairs are duty free because they qualify under a Chapter 99 special classification provision (tariff item 9992.00.00) and are not subject to GST because they qualify under GST status code 66. Indicate the classification number of the goods in Chapters 1 97 of the Customs Tariff in Field No. 27. Indicate "9992" in Field No. 28. The value for duty code in Field No. 31 will be "19" or "29," as appropriate, for the residual method of valuation.

EXAMPLE 22

Partial remission (flat rate per month)

This example shows the format to be used when an importer/owner is entitled to partial remission of GST based on a flat rate per month as specified in the remission order. The duty and taxes payable are not related to the value for duty or to the rate of duty payable under the particular classification number. Indicate "9993" in Field No. 28.

EXAMPLE 23

Repayment of drawback, refund, or remission

This example shows the format to be used when documenting the importation of goods once exported from Canada and are re imported (heading No. 9813, 9814, or 9992) and on which the customs duties, refunds or drawbacks allowed at the time of exportation, must be repaid. In Field No. 26, insert special authority number 50 0000. In Field No. 38, "Customs Duties" or Field No. 42, "GST," insert the amount being repaid. The statement shown on the body of the example is required.

EXAMPLE 24

Duty Deferral Program

This example shows the format to be used when goods are imported under the Duty Deferral Program. In this case, 60% of the imported goods are subject to remission of customs duty only. The remaining 40% of the goods have to be shown on the first classification line on which regular customs duty and GST must be paid. The second line accounts for 60% of the goods which are entitled to remission of 100% of the customs duty. The GST is not remitted under this program. Depending on the authorization granted to the importer of the goods, the amount of relief may vary. The relief amount will be indicated on the authorization. For further information, refer to Memorandum D7 4 1, Duties Relief Program.

EXAMPLE 25

Imported Spirits for Blending Remission Order

This example shows the format to be used when remitting partial duty under the Imported Spirits for Blending Remission Order. This Order remits customs duty payable equivalent to excise duty on spirits, wine, or flavouring materials having a spirit content, imported into Canada for the purpose of being blended in a distillery with spirits in bond. Indicate the OIC number "83-2525" in Field No. 26. For more information, see Memorandum D8-2-18, Imported Spirits for Blending Remission Order.

EXAMPLE 26

Partial remission of GST (1/60)

This example shows the format to be used when goods are duty free, but are subject to relief of GST on a proportional (1/60) basis only. Note that only one classification line is required. The value for currency conversion must be completed in Field No. 36. If the goods are subject to GST, it is calculated on the value for tax divided by 60 multiplied by the time limit (in this example, $150,000 ÷ 60 × 3(months) × 5% = $375.00). For more information, refer to Memorandum D8 1 1, Temporary Importation (Tariff Item No. 9993.00.00) Regulations.

EXAMPLE 27

Packing (duty and goods and services tax)

This example shows the format to be used when duty and GST are collected for packing on a separate classification line. Note that the line accounting for packing follows the line accounting for the goods to which it relates.

EXAMPLE 28

Canadian goods returned

This example shows the format to be used when Canadian goods are re imported into Canada. The shipper should be shown in Field No. 11 for vendor. Field No. 16, "Direct Shipment Date," is not required. Field No. 17, "Currency Code," must show the code for Canadian currency. The value for duty code in Field 31 will be "19" or "29," as appropriate, for the residual method of valuation.

Note: GST may apply to goods classified under tariff No. 9813.00.00. Use code 66 only if no GST is payable. Refer to example 21 for more information.

EXAMPLE 29

Proportional duty (1/120) - Vessels

This example shows the format to be used when goods are subject to a remission on a proportional 1/120 basis. Order in Council 88 0357 must be quoted in Field No. 26, "Special Authority." The Headquarters' authorization number (e.g., CCV 88/999) must be quoted in Field No. 22, "Description." Form B3 must be accompanied by a copy of the Headquarters' authorization. The entire amount may be accounted for on Form B3, but if payments are made on a monthly basis, they should be accounted for on Form B2 with reference to the original Form B3.

EXAMPLE 30

Computer Carrier Media Remission Order - Dutiable import

This example shows the format to be used when dutiable software is imported. The value of the carrier medium and the reproduction service is accounted for on line 1. The value of the data or instructions contained on the carrier medium is accounted for on line 2. The Computer Carrier Media Remission Order relieves the duty but GST applies. See Memorandum D8-3-15, Computer Carrier Media Remission Order, for further information.

EXAMPLE 31

Forms B3 and E29B, for temporary importations

This example shows the format to be used when goods are temporarily imported and are subject to full relief of duty but only partial (1/60) relief of GST. GST is calculated on 1/60th of the value for duty multiplied by the number of months the goods will remain in Canada (i.e., $1000 ÷ 60 × 3(months) = $50). They must be documented on Forms E29B and B3 and the forms are cross referenced.

APPENDIX C
FORM B3 (BONDED WAREHOUSE) CODING INSTRUCTIONS

The fields of Form B3 (bonded warehouse) must be completed according to the following instructions.

Field No.1 - Importer Name and Address

Must complete importer's name on all Form B3 types. If Form B3 has two or more pages, complete on the first page. (For Form B3, type F requirements, see Appendix J)

Show the importer's address if it does not appear on the supporting invoice.

In the "No." section of this field, show the Business Number and the CBSA account number. This number is a standard way of identifying importing and exporting businesses, and is used in the processing of CBSA accounting documents. If you have one or more CBSA accounts, indicate the six-digit account identifier (e.g., RM0001).

Field No.2 - Transaction Number

Must complete on all types of Form B3 when release prior to payment security is being used.

This number is 14 digits in length and includes the following:

• (a)   the first five digits represent the account security number of the importer/broker who will present the accounting document and/or pay the duties and taxes; and
• (b)   the next eight digits represent a number assigned by the importer/broker; and
• (c)   the last digit is a check digit calculated using a formula provided by customs (refer to Appendix F).

Show the transaction number assigned at time of release, if it applies, on all copies of Form B3 and on the first page of the supporting documents. It must be in bar-coded format (see the following note on bar coding) on the first page of the CBSA copy of Form B3. Refer to Appendix I for bar code specification. The typed or clearly written transaction number must appear on all the remaining pages of Form B3 and on the first page of the supporting documents. If the supporting document is multi-paged, the total number of attachments must also be shown on the first page. This eliminates the need to include the transaction number on each page of the supporting documents.

The transaction number must also be typed or clearly written on all applicable permits, certificates, and licences.

The transaction number must not be duplicated for 7 years and 3 months (a 6-year period plus 15 current months). Note that if a transaction is adjusted, the 7-year period plus 3 months will begin at the date of final decision.

Notes:

• 1.  All importers/brokers who have an account security number with release prior to payment privileges must submit Form B3 documentation with a bar-coded transaction number.
• 2.  Importers/brokers having only "uncertified cheque" security must assign a transaction number to their accounting documentation. However, it is not mandatory that the transaction number be bar-coded. For all unsecured transactions (i.e., "cash" transactions), customs will assign a bar-coded transaction number.

Field No.3 - Type

Must complete on all Form B3 types. If Form B3 has two or more pages, Form B3 type is to be shown on the first page.

Code Form B3 types numerically as follows:

• 10 - Form B3 for all goods in warehouse - used when goods are to be entered into a CBSA customs bonded warehouse.
• 13 - Form B3 for re-warehouse - used when goods are re-warehoused after being transferred (except to a duty-free shop) or removed on type 30, e.g., after removal from another bonded warehouse either at the same CBSA office or at a different CBSA office. Refer to Memorandum D4-3-7, Duty Free Shop - Contraventions and Penalties, for the completion instructions for Form B116, Canada Customs Duty Free Shop Accounting Document, that is presented when goods are entered into a duty-free shop.
• 20 - Form B3 for ex-warehouse for consumption - used to account for duty and taxes on goods taken out of the warehouse for use in Canada that were warehoused on Form B3, types 10 and 13.
• 21 - Form B3 for ex-warehouse for export or approved deficiencies - used when goods that were warehoused on Form B3, types 10 and 13 are taken out of the warehouse and exported for damaged goods and shortages, proof is required. Damaged goods should be documented on Form K11, Certificate of Damaged Goods.
• 22 - Form B3 for ex-warehouse for ships' stores, sales to the Governor General and diplomats - used to account for goods that were warehoused on Form B3, types 10 and 13, and taken out of the warehouse for use as ships' stores.
• 30 - Form B3 for transfer of goods - used for the transfer of goods from one bonded warehouse to another or transfer of ownership or title. Refer to Memorandum D7-4-4, Customs Bonded Warehouses, for information on the transfer of goods between warehouses, and Memorandum D4-3-7 for information concerning goods that are transferred between a CBSA customs warehouse and duty-free shop.

Field No.4 - Office Number

Must complete on all Form B3 types.

If Form B3 has two or more pages, complete on the first page.

Show the CBSA accounting office code number. (See Appendix H, List 1(a) or 1(b) for the code number of the CBSA office responsible for the accounting of the goods.)

Field No.5 - GST Registration Number

If a Business Number (BN) number is used in Field No. 1, this field may be left blank.

Field No.6 - Payment Code

Show an "I" on the first page of Form B3 if an importer has posted security and the goods are released under a customs broker's account security number.

In such cases, the daily Form K84, Importer/Broker Account Statement, will be produced for the broker, separating transactions for the importers identified above.

Field No.7 - Mode of Transport

Complete on Form B3, type 10 for all shipments valued at greater than CAN$2500.

Show the code for the mode of transport by which the goods arrived in Canada. Valid codes are as follows:

Field No.8 - Port of Unlading

Complete on Form B3, type 10 for all marine shipments valued at greater than CAN$2500 exported from the United States. (See Appendix H, List 1(a) or 1(b) for the code number of the port of unlading.)

Field No.9 - Total Value for Duty

Must complete on all types of Form B3.

Add each of the classification line (Field No. 37) value for duty amounts to obtain total value for duty of the shipment in Canadian dollars, and round the total to the nearest dollar. (Do not include a decimal point.)

If Form B3 has two or more pages, complete only on the first page.

Field No.10 - Sub-header Number

Must complete on the first page of each sub-header for all types of Form B3.

Leave blank on any subsequent pages unless a change occurs to the content of the sub-header fields (i.e., vendor's name, countries, tariff treatment, direct shipment date, currency code, time limit).

Sub-header numbers must be assigned in sequence from 1 to 999.

Note: When an additional sub-header must be prepared, all the sub-header fields must be completed and not just those fields which are different from the previous sub-header.

Field No.11 - Vendor Name

Must complete on the first page of each sub-header.

If the goods are invoiced from the United States, show the name, three-digit state code as listed in Appendix H and the five-digit zip code of the vendor or consignor of the goods as they appear on the supporting invoices.

Each new vendor must be shown on a new sub-header.

Show the name of the vendor or the consignor of the goods as it appears on the supporting invoices. Do not abbreviate the name. Use the same name format consistently on all B3 forms.

Where the goods are shipped from one country and invoiced (i.e., sold or consigned) from another, show the vendor's name of the actual seller or consignor, e.g., goods shipped from Nippon Textiles of Tokyo, Japan and invoiced from Textile Exporters Inc. of New York, US, show the vendor's name as Textile Exporters Inc.

If the goods are invoiced from a country other than the United States, but are exported from the United States, indicate the name of the foreign vendor followed by the state code and zip code of the US exporter.

Field No.12 - Country of Origin

Must complete on the first page of each sub-header for all types of Form B3.

Show the three-digit alphabetic state code if the country of origin is the United States. Show a two-digit alphabetic International Organization for Standardization (ISO) country code if the country of origin is other than the United States. Refer to the list of country/state codes in Appendix H.

In the case of identical goods from multiple countries of origin, each of which is entitled to the same tariff treatment, allocate an estimated quantity and value of the imported goods on a proportionate basis according to the country of origin.

Each new country or state must be shown on a new sub-header.

Field No.13 - Place of Export

Must complete on the first page of each sub-header for all types of Form B3.

Show the three-digit alphabetic state code if the country of export is the United States. If the goods were exported from a US foreign trade zone, show the appropriate code for that zone. Show a two-digit alphabetic ISO country code if the country of export is other than the United States. Refer to the list of country/state/foreign trade zone codes in Appendix H. Each new foreign trade zone, state, or country must be shown on a new sub-header.

Field No.14 - Tariff Treatment

Must complete on the first page of each sub-header for all types of Form B3.

Use one of the following codes:

States Tariff treatment, code 11 for the Mexico Tariff treatment, code 12 for the Mexico-United States Tariff treatment, code 14 for Chile Tariff treatment, code 21 for Costa Rica treatment is permissible only under two circumstances. The first and most common situation is when the importer/owner or broker is making a declaration that the imported goods originate and that the importer/owner or broker is in possession of a valid NAFTA, CCFTA, or CCRFTA Certificate of Origin, as the case may be, which covers the goods being imported. The second situation is when the importer/owner or broker is importing certain non-originating textile goods under a tariff preference level and has a statement certifying that the goods have met the conditions set out in the Textile and Apparel Extension of Benefit Order. Deliberate use of these codes when the goods are not entitled to such tariff treatments may result in enforcement action.

Each new tariff treatment must be shown on a new sub-header.

Refer to the Customs Tariff for information on the applicability of these tariff treatments.

Field No.15 - US Port of Exit

Must complete on the first page of each sub-header for Form B3, type 10, for shipments valued at greater than CAN$2500 exported from the United States.

The US port of exit code is defined as "the US Customs and Border Protection (CBP) port at which or nearest to which the land surface carrier transporting the merchandise crosses the border of the United States into Canada, or in the case of exportation by vessel or air, the US CBP port where the merchandise is loaded on the vessel or aircraft which is to carry the merchandise to Canada."

Show the four-digit port of exit code as indicated in Appendix H, List 6.

Field No.16 - Direct Shipment Date

Must complete on the first page of each sub-header of Form B3, type 10 if the currency code is other than Canadian dollars. On all other types, Field No. 17 must show CAD for Canadian dollars, and Field No. 16 must be left blank.

This date is the date used to select the rate of exchange for converting the foreign currency into Canadian funds.

Show MM DD (Month, Day).

Each new date must be shown on a new sub-header.

Field No.17 - Currency Code

Must complete on the first page of each sub-header for all types of Form B3.

The ISO country code will be used (e.g., United States Dollar = USD). Refer to the list of currency codes in Appendix H.

Each new currency must be shown on a new sub-header.

Field No.18 - Time Limit

Must complete on the first page of types 10, 13, and 30 of Form B3.

Complete on the first page of each sub-header for type 20 of Form B3, if a time control applies.

Leave blank on types 21 and 22 of Form B3.

When 1/60 and 1/120 Forms B3 are prepared, the time limit must be shown in months.

Each new time limit must be shown on a new sub-header.

Show the time limit according to the format in the examples below:

Field No.19 - Freight

Must complete on the first page of each sub-header of Form B3, type 10 for shipments valued at greater than CAN$2500 exported from the United States. It is acceptable to show valid amounts on each sub-header or to show a total amount on the first page. Do not leave the first sub-header blank.

Show, to the nearest Canadian dollar, the total freight charges to transport the imported goods from the place of direct shipment in the United States to the consignee in Canada. A table may be used to assess freight charges. In cases where no freight was paid, such as when the owner uses his own transportation to pick up the goods, an estimated typical cost should be shown.

Field No.20 - Release Date

Leave blank.

Field No.21 - Line

Must complete on all types of Form B3.

Enter the sequential value for the classification line each time a classification number is assigned. Each occurrence of a classification number must be assigned a unique line number regardless of the number of rates or detail lines required to display it.

Line numbers may not be skipped or duplicated within Form B3, regardless of the number of sub-headers.

Field No.22 - Description

Show references such as D Memorandum numbers, value and classification ruling numbers, and import permit numbers.

Show the quantity, marks, and numbers of the packages.

Show "Final ex-warehouse transaction against previous transaction number cited in Field No. 24" when the last portion of the shipment is removed from a bonded warehouse.

Must show the reason for the use of sight Form B3 documents in this field.

For goods subject to the Special Import Measures Act (SIMA), importers not enrolled in the Customs Self-Assessment (CSA) program must clearly show the description of the goods. The description must conform to the written notification provided by an officer of the CBSA.

For goods subject to the SIMA, importers enrolled in the CSA program must provide, upon request and within 21 days, documents which clearly show the description of the goods. The description must conform to the written notification provided by an officer of the CBSA.

Importers may be assessed an administrative monetary penalty if they fail to provide the required description as outlined in the written notification provided by an officer of the CBSA for any goods subject to SIMA.

Field No.23 - Weight in Kilograms

Complete on Form B3, type 10 for all shipments valued at greater than CAN$2500 exported from the United States by air or marine modes of transport.

Complete only on the first detail line of each transaction.

Show the gross weight of the goods described in the transaction to the nearest whole kilogram.

Field No.24 - Previous Transaction Number

Must complete on all Form B3 types, except type 10, when applicable. If shipments from multiple warehouse B3 forms are being consolidated on an ex-warehouse or transfer Form B3, the oldest warehouse Form B3 number should be used.

Show the transaction number from Field No. 2 of the warehouse Form B3 to which the new Form B3 refers. See chart below:

• Form B3 -Warehouse Transaction Number to be Shown Being Prepared
• Type 13 - Show the number of Form B3, type 30 that refers to the goods transferred or removed.
• Types 20 to 22 - Show the number of Form B3, type 10 on which the goods were warehoused, perfected, or repacked.
• Type 30 - Show the number of Form B3, type 10 on which the goods were warehoused.

Field No.25 - Previous Transaction Line

Must complete on all types of Form B3, when applicable.

Show the classification line number (Field No. 25) from the warehouse Form B3 to which the new Form B3 refers.

Field No.26 - Special Authority

Complete on each classification line for all types of Form B3, if applicable.

Leave blank on each classification line where an Order in Council (OIC), other than a remission order, reduces or removes duties on specified goods.

When the owner is authorized by OIC to import goods under special conditions, the OIC number is to be shown in this field. Show the number in the formats indicated below:

• (a)   OIC submitted to the Governor in Council by Treasury Board, e.g., Order in Council P.C. 1973-1/82, January 9, 1973, must be shown as 73-1-82.
• (b)   OIC submitted to the Governor in Council by the department concerned, e.g., Order in Council P.C. 1985-277, January 31, 1985, must be shown as 85-277.
• (c)   Duty Deferral, e.g., 87-016W0001.
• (d)   Exporter Distribution Centre (GST) special authority code "1999 - 0000" - relieves GST when authorized by the CRA.

(For further information, refer to Memorandum D7-4-1, Duties Relief Program.)

If the OIC number contains an oblique stroke (/), this must be shown as a hyphen (-): e.g., Order in Council 67-23/261 must be shown as 67-23-261.

Where Form B3 for goods entered under an OIC contains two or more lines of calculations, such as a remission Form B3 for goods entered under several classification numbers, the OIC number must be shown again with each new classification line.

In any case where an OIC is amended, the original OIC number must be quoted in this field. That is, the number of the amending Order is to be ignored.

The benefits of the United States Tariff and the Mexico Tariff may, under the Textile and Apparel Extension of Benefit Order, be extended to certain textile and apparel goods which are cut and sewn or otherwise assembled (or woven or knit) in the United States or Mexico from fabric (or yarn or fibre) produced or obtained in a non-NAFTA country. When accounting documents are presented for such goods, the special authority number 61-3-62 must be shown. In the event an Order in Council applies to these goods, the number for that Order would take precedence over the special authority number 61-3-62 used to identify the textile or apparel goods referenced above.

Field No.27 - Classification Number

Must complete on all types of Form B3.

Show the correct classification number as indicated in the Customs Tariff for each commodity included in the shipment covered by Form B3.

The first six digits represent the International Harmonized System Code, the seventh and eighth digits are subdivisions for customs purposes, and the remaining two digits represent a statistical suffix.

A decimal point must be placed after the fourth, sixth, and eighth digits (e.g., 1234.56.78.90).

Field No.28 - Tariff Code

Complete on all type of Form B3 if the conditions specified in the Chapter 99 (special classification provisions) tariff item apply. Indicate only the first four digits of the tariff item (e.g., 9923). Where the Chapter 99 tariff item reduces the rate to "0", this field must be left blank.

Field No.29 - Quantity

Complete on each classification line for all types in the unit of measure required by the Customs Tariff or stated in Field No. 30.

If a quantity is required for excise tax in a unit of measure different from that specified in the Customs Tariff, the quantity required for excise tax should be indicated on the next Form B3 line. The line number must not be completed for this line.

If only one quantity applies to a classification line, it must be shown on the first detail line. However, this quantity may be repeated on subsequent detail lines.

Field No.30 - Unit of Measure

Complete on each classification line for all types of Form B3 as specified in the Customs Tariff. If the Customs Tariff does not prescribe a unit of measure, the most logical unit for the commodity should be used.

As a result of Customs Tariff requirements, only metric alphabetic codes can be used. Consequently, imperial measures indicated on an invoice must be converted to metric before completing Form B3. Refer to Metric Conversion tables in Appendix E.

If a unit of measure is required for excise tax and is different from that specified in the Customs Tariff, the unit of measure required for excise tax should be completed on the next Form B3 line. The line number must not be completed for this line.

If only one unit of measure applies to a classification line, it must be shown on the first detail line. However, this unit of measure may be repeated on subsequent detail lines.

Refer to the list of unit of measure codes in Appendix H.

Field No.31 - Value for Duty (VFD) Code

Complete on each classification line for all types of Form B3.

Use a combination of one of the first-digit code numbers and one of the second-digit code numbers to indicate the basis on which the value for duty was determined.

The first-digit code number (relationship)

• Explanation
• 1 The vendor and purchaser are not related firms as defined in section 45(3) of the Custom Act.
• 2 The vendor and purchaser are related firms as defined in section 45(3) of the Customs Act.

The second-digit code number (valuation method used)

• Explanation
• 3 Price paid or payable without adjustments (section 48 of the Customs Act).
• 4 Price paid or payable with adjustments (section 48 of the Customs Act).
• 5 Transaction value of identical goods (section 49 of the Customs Act).
• 6 Transaction value of similar goods (section 50 of the Customs Act).
• 7 Deductive value of imported goods (section 51 of the Customs Act).
• 8 Computed value (section 52 of the Customs Act).
• 9 Residual method of valuation (section 53 of the Customs Act).

Field No.32 - SIMA Code

Complete on all types of Form B3 for goods subject to an action under the Special Import Measures Act (SIMA) and/or a Surtax Order.

Identify the type of SIMA disposition applicable to the goods being imported as well as the mode of payment in the following manner:

The first digit will be the SIMA assessment type:

• 1 - Goods are not subject to a finding by the Canadian International Trade Tribunal (CITT) and/or a surtax order under the Customs Tariff;
• 2 - Only applies to goods covered by a price undertaking offered by all or substantially all exporters of the subject goods and accepted by the CBSA President.
• 3 - Only applies to goods subject to a preliminary determination commencing on the day the determination was made and ending on the day the CBSA President causes the investigation to be terminated or the day the CITT makes and order or finding;
• 4 - Goods are subject to a CITT finding. There is no amount of anti-dumping duty and/or countervailing duty owing which results in a nil payment.;
• 5 - Goods are subject to a CITT finding and/or a surtax order, anti-dumping duty and/or countervailing duty, and/or a surtax, amount is payable.
• Note: When goods are subject to a CITT finding and/or a surtax order and SIMA duty and/or a surtax amount are covered by a remission order, SIMA Code 50 should be used.

The second digit will indicate a nil assessment or the payment mode:

• 0 - Nil payment;
• 1 - Cash;
• 2 - Bond (used only for provisional duty or during the time of an expedited review)
• Note: The following SIMA Code combinations are the only ones that are valid:
  • 10  Use to identify non-subject goods when splitting the line of a Form B3 to separate goods of the same classification from goods that are subject to a CITT finding
  • 20  Use for goods covered by a price undertaking
  • 30  Use for goods where the provisional duty assessment is nil
  • 31  Use for goods where the provisional duty assessment is covered by cash
  • 32  Use for goods where the provisional duty assessment is covered by a SIMA bond
  • 40  Use for subject goods where the SIMA duty assessment is nil
  • 51  Use for goods where the SIMA duty assessment and/or the surtax amount is covered by cash
  • 52  Use for subject goods under an expedited review where the SIMA duty assessment is covered by a SIMA bond
  • 50  Use for subject goods where the SIMA duty assessment is covered by a valid OIC number, which must be entered in Field No. 26

Importers may be assessed an administrative monetary penalty if they fail to provide the required code for any goods subject to SIMA.

Field No.33 - Rate of Customs Duty

Must complete on each classification line if a rate of customs duty applies.

Leave blank on type 21 and 22 of Form B3 or where the tariff code reduces the duty to 0.

Where percentage and specific duties apply, the percentage rate of duty is shown on the first detail line. The specific rate of duty is shown on the next detail line. Line number must not be completed for this line.

If an additional rate of duty equivalent to an excise duty applies, show this rate of duty on the next detail line in this field. Line number must not be completed for this line.

The format must be as shown in the following examples:

Field No.34 - Excise Tax Rate

Must complete with either an excise tax rate or an exemption code on the first detail line of each classification line. (See Appendix H, List 7, for excise tax exemption codes.)

Leave blank on type 21 and 22 of Form B3 or if excise tax does not apply.

Commodities with different excise tax rates or exemption codes must be coded on separate classification lines.

Where excise tax is payable, show the rate in the same format as the following examples:

A new classification line is required for each rate.

Note: Goods subject to excise tax may not be combined on the same classification line with goods not subject to excise tax.

Field No.35 - Rate of GST

Must complete with either a GST rate or a GST status code on the first detail line of each classification line.

Leave blank on type 21 and 22 of Form B3.

Where GST is payable, show the rate as 5 or 5.0.

Where a GST status code applies, complete this field using code numbers from List 4 of Appendix H.

Packing materials or packing containers are subject to GST at a rate of 5%, except where the packing materials or packing containers qualify for non-taxable importation under a section of Schedule VII to the Excise Tax Act.

Field No.36 - Value for Currency Conversion

Complete on each classification line for all types of Form B3.

Show this amount in the currency specified on the invoice to a maximum of two decimal points. For example, 55,000 yen is shown as 55000.00.

For assistance in determining the amount to be shown in this field, consult the Memoranda D13 series.

Field No.37 - Value for Duty

Complete on each classification line for all types of Form B3 by multiplying the value for currency conversion by the exchange rate.

Show the value for duty in Canadian dollars separated by a decimal point. For example, $96.00 is shown as 96.00.

Calculations must be made to the cent.

Field No.38 - Customs Duties

Complete on Form B3, type 20 if customs duty applies.

Show the amount of customs duty which is payable (not including provisional, anti-dumping, or countervailing duty) in dollars and cents separated by a decimal point. For example, $105.00 is shown as 105.00 and $123.84 as 123.84.

When a percentage rate of customs duty applies, customs duty is obtained by multiplying the value for duty by the rate. When a specific rate of customs duty applies, customs duty is obtained by multiplying the quantity by the rate.

Note: Special calculations may apply if a remission order is applicable. Refer to the format examples in this appendix.

Field No.39 - SIMA Assessment

Complete on Form B3, type 20 if an amount of surtax and/or provisional duty, anti-dumping duty, or countervailing duty is payable.

When goods are subject to a surtax order, refer to the Memoranda D16 series.

For provisional, anti-dumping and/or countervailing duty refer to the Memoranda D14 and D15 series.

Show the amount in dollars and cents separated by a decimal point.

Note: These amounts and/or duties form part of the value for the calculation of excise taxes, except if provisional duty is deferred by bond.

Field No.40 - Excise Tax

Complete on each classification line for Form B3, type 20 if an excise tax applies.

When a percentage rate applies, calculate excise tax by multiplying the total of the value for duty, customs duties, and the SIMA assessment by the excise tax rate.

When a specific rate applies, calculate excise tax by multiplying the quantity by the excise tax rate.

Note: Special calculations may apply if a remission order is applicable. Refer to the format examples in this Appendix.

Field No.41 - Value for Tax

Complete on each classification line for Form B3, type 20 if GST is payable.

Add the value for duty, customs duties, any SIMA assessment, and any excise tax, and show the total amount in this field.

Show the amount in dollars and cents separated by a decimal point. For example, $1056.00 is shown as 1056.00.

Field No.42 - GST

Complete on each classification line for Form B3, type 20 if GST applies.

Calculate GST to the cent by multiplying the value for tax by the rate of GST.

Show the amount of GST, if any, in dollars and cents separated by a decimal point.

Note: Special calculations may apply if a remission order is applicable. Refer to the format examples in this appendix.

Field No.43 - Deposit

Leave blank.

Field No.44 - Warehouse Number

Must complete on all types of Form B3.

Show the last digits of the number assigned by customs to the customs bonded warehouse:

• (a)   into which the goods are warehoused,
• (b)   from which the goods are to be ex-warehoused or transferred (types 20, 21, 22, and 30).

If Form B3 has two or more pages, complete only on the last page.

Field No.45 - Cargo Control Number

Must complete on Form B3, type 10.

Show the cargo control number exactly as it appears on the cargo control document, including the carrier code.

Any hyphens shown in the carrier code (first four digits) must be indicated.

Only one cargo control number can be shown in Field No. 45. If there is more than one cargo control document to be acquitted by one Form B3, list all the cargo control numbers on Form B3B and show Form B3B in this field.

If Form B3 has two or more pages, complete only on the last page.

For more information concerning cargo control documents, refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods.

Field No.46 - Carrier Code at Importation

Complete on Form B3, type 10 for shipments valued at greater than CAN$2500, exported from the United States by air or marine. Show the four-character carrier code of the carrier on which the goods were laden at the time of their importation into Canada.

Where there are only three digits, as in an air carrier, show the three-character code plus a hyphen.

Field No.47 - Customs Duties

Complete on Form B3, type 20 if customs duties are payable.

If there is no customs duty payable, leave blank or show any combination of zeros.

This field will include customs duty and deposit amounts only.

Add each of the detail line (Field No. 38) customs duty amounts and any deposit amount to obtain total customs duties.

Show the total in dollars and cents separated by a decimal point.

If Form B3 has two or more pages, complete this field only on the last page.

Field No.48 - SIMA Assessment

Complete on all types of Form B3 if an amount of surtax and/or provisional duty, anti-dumping duty or countervailing duty is payable.

Show the total of each of the classification lines (Field No. 39) provisional duty or SIMA duty amounts and/or the amounts of a surtax, unless deferred by bond as designated by SIMA Code 32 or 52 or covered by a remission order as indicated by SIMA code 50.

Show the total in dollars and cents separated by a decimal point.

If Form B3 has two or more pages, complete only on the last page.

Field No.49 - Excise Tax

Complete on Form B3, type 20 if excise tax is payable.

If there is no excise tax payable, leave blank or show any combination of zeros.

Add each of the detail line (Field No. 40) excise tax amounts to obtain total excise tax.

Show the total amount of all excise tax in dollars and cents separated by a decimal point.

If Form B3 has two or more pages, complete only on the last page.

Field No.50 - GST

Complete on Form B3, type 20 if GST is payable.

If there is no GST, leave blank or show any combination of zeros.

Add each of the detail line (Field No. 42) GST amounts to obtain total GST.

Show the total amount of all GST in dollars and cents separated by a decimal point.

If Form B3 has two or more pages, complete only on the last page.

Field No.51 - Total

Must complete on Form B3, type 20.

If there are no customs duties or taxes payable, show any combination of zeros. Do not leave blank.

If Form B3 has two or more pages, complete only on the last page.

Field - Importer/Agent Declaration

Complete on all types of Form B3.

Show the name of the person making the declaration, and identify the company represented by the person making the declaration.

Date and sign the declaration on the original copy of Form B3. The importer/owner/agent declaration must be signed by the person whose name appears on the declaration.

If Form B3 has two or more pages, complete only on the last page.

The person making the declaration is indicating that the information given on Form B3 is accurate and complete. The importer/owner/agent should keep in mind that the deliberate use of code 10 for the United States Tariff, code 11 for the Mexico Tariff, code 12 for the Mexico-United States Tariff, code 13 for the Israel Tariff, code 14 for the Chile Tariff, or code 21 for the Costa Rica Tariff when such use is not appropriate may result in enforcement action.

On Form B3, type 30, for transfer of ownership, the transferor is to complete the importer/agent declaration.

On Form B3, type 13, used for re-warehousing, the person who re-warehouses the goods is to complete the importer/agent declaration. For example, when goods are re-warehoused after removal and transfer, the declaration is to be signed by the transferee.

Additional Coding Instructions for Transfer Concerning Form B3, Type 30

Field - Transferor/Transferee Declaration

Must complete on Form B3, type 30 for transfer of ownership.

If Form B3 has two or more pages, complete only on the last page.

The declaration must read as follows: "The property in the above goods is hereby transferred bona fide by the undersigned transferor to the undersigned transferee who hereby accepts such transfers."

Type or print the name of the company or individual who is receiving the goods in the same space as for the signature of the transferee or attorney.

Add the declaration to Form B3 by means of a block stamp or by typing the data directly on the body of the coding form.

The declaration is to be dated and signed by both the transferor and transferee or their agents.

Field - Remove to Warehouse Number

Must complete on Form B3, type 30.

If Form B3 has two or more pages, complete only on the last page.

Add the warehouse number by means of a block stamp or by typing the number in the body of the form.

Form B3 (Bonded Warehouse) - Format Examples and Explanations

This section contains examples of Form B3 illustrating typical bonded warehouse and ex-warehouse formats. These examples depict typical, not actual transactions. An index is provided to assist anyone completing a B3 coding form to find an example of the type of warehouse transaction to be prepared. If the required format is not shown in this index, check the index in Appendix B. Form B3 formats for the body and most fields of Forms B3 and Form B3 (Bonded Warehouse) are similar, especially for types 20 to 22 ex-warehouse B3 forms.

Note: The rates of duty, GST, and excise taxes as well as the rates of exchange used for calculating and testing purposes on the examples are not necessarily currently in effect. Therefore, while the actual coding on the examples is correct, information such as tariff rates and tax rates should be verified by checking the Customs Tariff, the Excise Tax Act, and other reference sources to ensure accuracy. Bar codes shown on Form B3 examples are for illustration purposes only.

The examples have been set forth in the following order:

EXAMPLE 1

Type 10 - Warehouse

This example shows the format to be used when goods are entered into a bonded warehouse. As the goods are being warehoused, it is necessary to supply the cargo control number in Field No. 45 and also provide the total value for duty for the goods in Field No. 9. The time the goods may remain in the warehouse is shown in Field No. 18. Note that duty and tax calculations are not to be completed for this Form B3 type.

EXAMPLE 2

Type 10 - Warehouse, goods consigned to order in care of bank

This example shows the format to be used when the goods are consigned to order, and a bank keeps the title to the goods until the purchaser pays for them. It is permissible for the goods to be warehoused into the customs bonded warehouse owned by the purchaser. When the purchaser pays the bank, title to the goods will be transferred to the purchaser.

EXAMPLE 3

Type 10 - Warehouse, goods deemed exported

This example shows the format to be used when goods are being warehoused to claim drawback under subsection 89(3) of the Customs Tariff, and are destined for exportation. This Form B3, type 10 must be used as supporting documentation for Form K32, Drawback Claim.

EXAMPLE 4

Type 13 - Re-warehouse

This example shows the format to be used each time goods are re-warehoused following a transfer of the goods and/or ownership. The previous transaction number and the affected line of the transfer should appear in Field Nos. 24 and 25 respectively. The time limit shown is the number of months left that the goods may remain in warehouse.

EXAMPLE 5

Type 20 - Ex warehouse, consumption

This example shows the format to be used when goods are removed from the warehouse for consumption. Note that the applied duty and/or taxes must be paid and the summary block completed. In addition, Field Nos. 24 and 25 must show the previous transaction number and line reference of the corresponding warehouse Form B3 to which these goods relate.

EXAMPLE 6

Type 20 - Ex warehouse, remission

This example shows a typical remission format when 100% of the duty is remitted. Note that Field No. 22 must show the number of cartons actually removed from the warehouse including any marks.

EXAMPLE 7

Type 20 - Ex warehouse, SIMA assessment (paid)

This example shows the format to be used when part of a shipment is removed from the warehouse and is subject to SIMA assessment. The SIMA code in Field No. 32 shows 31; the first digit indicates that provisional duty is being assessed and the second digit indicates that the amount is being paid in cash. The export price has been determined to be the selling price on the invoice and is 5¢ each or $50 for the shipment. The normal value has been determined to be 10¢ each or $100 for the shipment. The provisional anti dumping duty is the amount by which the export price is lower than the normal value. In this case, 5¢ per unit times the number of units ex warehoused during the provisional period (1000 × 5¢ = $50).

Value for tax in Field No. 41 must include the SIMA assessment amount completed in Field No. 39. Total SIMA assessment must be included in Field No. 48.

EXAMPLE 8

Type 20 - Ex warehouse, SIMA assessment (deferred by bond)

This example shows the format to be used when part of a shipment is removed from the warehouse and is subject to SIMA assessment. The SIMA code in Field No. 32 shows 32; the first digit indicates that provisional duty is being assessed and the second digit indicates that the payment is deferred by a SIMA bond. (See Memorandum D14 1 5 for details respecting use of the SIMA bond). Provisional anti dumping duty is the difference between the normal value and export price (see Example 9 for details).

Value for tax in Field No. 41 does not include the SIMA assessment amount which is shown in Field No. 39. The total SIMA assessment amount in Field No. 48 is nil. Note that the bond number is shown in Field No. 22.

EXAMPLE 9

Type 21 - Ex warehouse, export

This example shows the format to be used when goods are being removed from the warehouse and exported from Canada. The name and number of the office of export should be indicated either by means of a block stamp or by typing the information in the body of the coding form. Field Nos. 24 and 25 must be completed indicating the previous Form B3 transaction number and line reference on which the goods were warehoused.

EXAMPLE 10

Type 21 - Ex Warehouse, damaged goods

This example shows the format to be used when accounting for damage to goods entered on a previous warehouse Form B3. The previous transaction number and line reference of that warehouse Form B3 must appear in Field Nos. 24 and 25, respectively. The amount of damage allowed on Form K11, Certificate of Damaged Goods, is shown on a Form B3, type 21. The balance of the goods accounted for on the previous warehouse Form B3 must be documented on the appropriate Form B3 type.

EXAMPLE 11

Type 21 - Ex warehouse, export for goods deemed exported

This example shows the format to be used for goods previously deemed exported. It is used to ex warehouse the goods entered on a Form B3, type 10. The export routing CBSA office must be shown in the body of Form B3.

EXAMPLE 12

Type 22 - Ships' stores, sales to the Governor General and diplomats

This example shows the format to be used when goods are ex warehoused for ships' stores. In addition to this coding form, Form B6D, Ships' Stores Delivery Declaration, is to be completed in as much detail as possible. As duty and/or taxes are not collected, these fields should not be completed. If the goods must be forwarded to another CBSA office prior to loading on the vessel, the office name and number should be typed or block stamped in the body of Form B3.

EXAMPLE 13

Type 30 - Transfer of goods within a CBSA office

This example shows the format to be used when transferring part of a shipment to another bonded warehouse within an area serviced by the same CBSA office. The new warehouse number must be typed or block stamped in the body of the form. The time the goods may remain in the warehouse is shown in Field No. 18.

EXAMPLE 14

Type 30 - Transfer of ownership within a CBSA office

This example shows the format to be used when there is a transfer of ownership within an area serviced by the same customs office with the goods remaining in the same customs bonded warehouse. The transfer declaration must be signed by both the transferor and the transferee. The details of the original warehouse Form B3 are entered in the body of the coding form and the previous transaction number and its line reference must be completed in Field Nos. 24 and 25.

EXAMPLE 15

Type 30 - Transfer of ownership within a CBSA office, goods consigned to order in care of bank

This example shows the format to be used for a transfer of ownership with the goods remaining in the same customs bonded warehouse. The transfer declaration is signed by both parties, as they are both located within the area covered by the same CBSA office. All the details from the original warehouse Form B3 are shown in the body of the transfer Form B3. Because the goods were originally consigned to order in care of a bank, and are now being transferred to the owner, this transfer is exempted from the provisions of subsection 30(j) of the Customs Act. (This transfer is not one of the three transfers allowed.)

EXAMPLE 16

Type 30 - Transfer of ownership and goods within a CBSA office

This example shows the format to be used when the ownership of goods, which have been warehoused, is transferred, and the goods are relocated to another bonded warehouse within the area serviced by the same CBSA office. Importers/brokers must add the transfer information shown on this example by means of a block stamp or by typing the data directly onto the body of the coding form. In this example, the transferor, as well as the transferee, must sign the certificate indicating that a transfer of ownership has been effected. In addition, the number of the bonded warehouse from which the goods will be transferred must also be completed in Field No. 44. Field No. 18 must indicate the time the goods may continue to remain in the warehouse. Field Nos. 24 and 25 must be completed to identify the previous transaction number and line on which the goods were warehoused or transferred. Importers/brokers must note in Field No. 22 the number of times the goods in question have been transferred.

EXAMPLE 17

Type 30 - Transfer of goods to another CBSA office

This example shows the format to be used when goods are transferred from a warehouse in an area serviced by one CBSA office to a warehouse in an area serviced by another CBSA office. Importers/brokers must indicate the CBSA office for the area to which the goods are being transferred and the warehouse number, if known, in the body of the coding form. In addition, it should be noted in Field No. 22 the number of times the goods in question have been transferred. It is also necessary to complete Field Nos. 24 and 25 to indicate the previous Form B3 transaction number and line reference on which the goods were warehoused or transferred. Field No. 18 shows the time the transferred goods may remain in the warehouse.

EXAMPLE 18

Type 30 - Transfer of ownership and goods to another CBSA office

This example shows the format to be used when goods are transferred to a new owner in an area serviced by another CBSA office. Importers/brokers must affix the necessary transfer information, as illustrated in the example, by means of a block stamp or by typing the information directly onto the body of the coding form. The transferor must sign the transfer certificate, but only the name of the transferee need appear. In addition, the CBSA office number and name, which services the area to which the goods are being forwarded, must be completed. If known, the new bonded warehouse number should be completed. Field No. 18 must indicate the time the goods may continue to remain in the warehouse. Field Nos. 24 and 25 must identify the previous Form B3 transaction number and line reference on which the goods were warehoused.

APPENDIX D
FORM B3B, CANADA CUSTOMS CARGO CONTROL CONTINUATION SHEET

Form B3B Coding Instructions

The fields of Form B3B must be completed according to the following instructions.

Field No. 1 - Transaction Number - Show the transaction number that appears on the corresponding Form B3

Field No. 2 - Page Number - Show the page number of Form B3B. If Form B3B has more than one page, each page is to be numbered in sequence, starting with 1.

Field No. 3 - Cargo Control Number - List all the cargo control numbers accounted for on the attached Form B3 following the same format shown in Field No. 45 of Appendix B or C.

APPENDIX E
METRIC CONVERSION

APPENDIX F
CHECK DIGIT CALCULATION FOR TRANSACTION NUMBERS

A transaction number consists of three elements:

• (a)   the account security number;
• (b)   the importer/broker assigned sequential number; and
• (c)   the check digit.

The check digit is calculated by applying the "Modulo 10" formula to the combined account security and sequential number.

To apply the formula, the account security number must have five digits and the sequential number must have eight digits (with leading zeros inserted if necessary).

The Modulo 10 calculation is as follows:

• (a)   link together the account security and sequential number into one 13-digit number;
• Note: If the assigned sequential number is not known, determine the number of shipments imported into Canada to date, starting from January 1, 1988. (This number must be unique within seven years plus three current months from this date.)
• For example, if the shipment is the first shipment imported into Canada since January 1, 1988, use 1 and zero fill the seven digits before the 1 (00000001).
• (b)   starting with the high-order digit (the most left hand), multiply each digit in an odd-numbered position by 1, and multiply each digit in an even-numbered position by 2;
• (c)   for each result of the multiplication above, if the result is greater than or equal to 10, add the two digits together to give a single digit result (e.g., a digit of 9 multiplied by 2 gives a result of 18. 18 is greater than 10, so add the digits 1 and 8 together to give a result of 9);
• (d)   sum all of the results calculated above;
• (e)   divide the sum by 10, giving a quotient and a remainder;
• (f)    the remainder becomes the check digit and the 14th digit of the transaction number.

ILLUSTRATION

Given an account security number of 12345 and a sequential number of 6789, calculate the appropriate check digit for the transaction number.

APPENDIX G
DETAILED CODING STATEMENTS

The following are three examples of detailed coding statements with a brief explanation of each:

Example 1 - Notification of Rejection - This detailed coding statement is generated when the system encounters an error while processing Form B3 input data. The statement displays Form B3 data input as well as system calculations. At the end of the display of Form B3 information, a list of messages shows the importer/broker the error that requires correction.

Example 2 - Notification of Adjustment - This detailed coding statement is generated when the total revenue payable calculated by the system does not match the total revenue payable input from Form B3, but the discrepancy is less than the variance threshold that is equal to $2. In this case, Form B3 is accepted using the system calculated totals which will appear on Form K84, Importer/Broker Account Statement. The detailed coding statement is forwarded to the importer/broker for information purposes.

Example 3 - Notification of Acceptance - This detailed coding statement is generated when neither an error nor a variance is found and Form B3 is a cash type, i.e., no Form K84 will be generated. In this case, the detailed coding statement will be stamped "duty paid" and returned to the importer/broker after payment is received.

APPENDIX H
LIST OF CODES

List 1(a) - CBSA Office Codes - Alphabetical by Region

List 1(b) - CBSA Office Codes - Numeric Listing

List 2 - Country (including U.S. States) and Currency Codes

List 3 - Unit of Measure Codes

List 4 - Goods and Services Tax Status Codes and Explanations (codes also apply for purposes of the Harmonized Sales Tax)

Code 48 Applies to goods that are non-taxable as prescribed publications imported in accordance with the Publications Supplied by a Non-resident Registrant Regulations (Memorandum D5-1-13, Publications Imported by Mail or Courier).

48 Publications that are prescribed property in the Publications Supplied by a Non-resident Registrant Regulations that are sent by mail or courier by a non-resident registered person.

Code 49 Applies to goods that are non-taxable by virtue of Section 10 of Schedule VII to the Excise Act.

49 Money or certificates or other documents evidencing a right that is a financial instrument.

Code 50 Applies to goods prescribed by the Value of Imported Goods (GST/HST) Regulations, made pursuant to Subsection 215(2) of the Excise Tax Act, these Regulations prescribe the manner of determining the value of goods imported in certain circumstances.

50 This code does not provide non-taxable status for imported goods; this is not an exemption code. The code is only for those cases where the value of the goods for purposes of calculating the GST/HST payable on importation may be determined under the Regulations.

Codes 51 to 55 Apply to goods that are non-taxable by virtue of Sections 1 to 5.1 of Schedule VII to the Excise Tax Act.

51 Goods that are classified under heading numbers 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16,in  the Customs Tariff, to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item 9804.30.00 of that Chapter.

52 Medals, trophies, and other prizes, not including usual merchantable goods that are won outside Canada in competitions, that are bestowed, received, or accepted outside Canada or that are donated by persons outside Canada, for heroic deeds, valour, or distinction (Section 2 of Schedule VII).

53 Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where imported by or on the order of a foreign government, or an agency or representative thereof; or where imported by a board of trade, chamber of commerce, municipal or automobile association, or similar organization to which it was supplied for no consideration, other than shipping and handling charges (Section 3 of Schedule VII).

54 Goods that are imported by a charity or a public institution in Canada and that have been donated to the charity or institution (Section 4 of Schedule VII).

55 Goods that are imported by a particular person where:

• (a)  the goods are supplied to the particular person by a non-resident person for no consideration, other than shipping and handling charges, as replacement parts and/or replacement property under a warranty in respect of tangible personal property (Section 5 of Schedule VII); or
• (b)  the good is defective and is replaced by a replacement good under warranty for no additional consideration, other than shipping and handling charges, and is exported in place of the original defective good (Section 5.1 of Schedule VII, effective on February 28, 2000).

Codes 56 to 65 Apply to goods that are non-taxable by virtue of Section 6 and 7 of Schedule VII.

56 Prescription drugs and biologicals described in Part I of Schedule VI.

57 Medical and assistive devices as enumerated in Part II of Schedule VI.

59 Food or beverages for human consumption (including sweetening agents, seasonings, and other ingredients to be mixed with or used in the preparation of such food or beverages) as provided in Section 1 of Part III of Schedule VI but excluding: wine, spirits, beer, malt liquor, or other alcoholic beverages; carbonated beverages; non-carbonated fruit juice beverages or fruit-flavoured beverages containing less than 25% by volume of a natural fruit juice or combination of natural fruit juices; candies; confectionery; snack foods, and snack mixtures, salted nuts and salted seeds; granola products; ice lollies, fruit bars, rolls, or drops; ice cream, ice milk, sherbet, frozen yogurt or frozen pudding all in single servings; sweetened baked goods in quantities of less than six single servings; pudding or beverages (other than unflavoured milk) in individual single servings other than when prepared and packaged specially for consumption by babies; prepared salads; sandwiches and similar products; platters of cheese, cold cuts, fruit or vegetables, and other arrangements of prepared food; unbottled water.

60 Goods related to agriculture and fishing as enumerated in Part IV of Schedule VI but not including property that is provided by Agriculture and Fishing Property (GST/HST) Regulations pursuant to Section 10 of that Part.

61 Goods related to agriculture and fishing which are provided for by the Agriculture and Fishing Property (GST/HST) Regulations pursuant to Section 10 of Part IV of Schedule VI but not including fishing boats purchased for use in the commercial fisheries.

62 Fishing boats purchased for use in the commercial fisheries, are provided for by the Agriculture and Fishing Property (GST/HST) Regulations pursuant to Section 10 of Part IV of Schedule VI.

63 Goods for the use of the Governor General as provided by Section 1 of Part VIII of Schedule VI.

64 Goods for use in the construction of a bridge or tunnel that crosses the boundary between Canada and the United States when imported by an international bridge or tunnel authority as provided for by Section 2 of Part VIII of Schedule VI.

65 Goods other than prescribed goods in the Mail and Courier Imports (GST/HST) Regulations that are sent to the recipient of the goods at an address in Canada by mail or courier and the value of which is not more than $20 as provided for by Section 7 of Schedule VII.

Code 66 Applies to goods that ate prescribed under the Non-taxable Imported Goods (GST) Regulations made pursuant to Section 8 of Schedule VII.

66 Prescribed goods imported in prescribed circumstances and under prescribed terms and conditions as provided for by section 8 of Schedule VII. The only goods that are prescribed are those in the Non-Taxable Imported Goods (GST) Regulations. To qualify for non-taxable status on importation, the goods must meet the terms, conditions, and circumstances that are specified in the Non-Taxable Imported Goods (GST) Regulations. Additionally, certain goods must also satisfy the requirements of the Temporary Importation (Tariff Item No. 9993.00.00) Regulations.

Codes 67 to 85 Apply to goods that are non-taxable by virtue of an Act to Parliament other than the Excise Tax Act.

67 Goods for the personal use of foreign representatives and their dependents, members of the administrative and technical staff of diplomatic missions and their dependents, consular employees and their dependents, and senior officials of international organizations and their dependents.

68 Goods for the official use of diplomatic missions, consular posts, and international organizations.

69 Furniture, personal effects, and a motor vehicle for the personal use of members of the Visiting Forces and their dependent spouses and children, on their first arrival in Canada.

70 Goods for the exclusive use of the Visiting Forces.

71 Goods imported by the government of the province of Alberta.

72 Goods imported by the government of the province of British Columbia.

73 Goods imported by the government of the province of Manitoba.

74 Goods imported by the government of the province of Newfoundland and Labrador.

75 Goods imported by the government of the province of New Brunswick.

76 Goods imported by the government of the province of Nova Scotia.

77 Goods imported by the government of the province of Ontario.

78 Goods imported by the government of the province of Prince Edward Island.

79 Goods imported by the government of the province of Quebec.

80 Goods imported by the government of the province of Saskatchewan.

81 Goods imported by the government of the Northwest Territories.

82 Goods imported by the government of the Yukon Territory.

83 Goods which were previously imported temporarily and were subject to full GST at that time, and which are being reimported by the same importer.

84 Containers that, because of regulations made under paragraph 129(a) of the Customs Tariff, may be imported free of customs duties.

85 Goods imported by the government of Nunavut.

List 5 - U.S. Foreign Trade Zone Codes

ALABAMA

• 82 Mobile
• 82A Atlantic Marine Alabama, LLC.
• 82B Evonik Degussa Corp.
• 82D Sony Electronic Inc.
• 82E Syngenta Crop Protection
• 82F Trigeant EP, Ltd.
• 82G Shell Chemical LP
• 82H Austal
• 82I ThyssenKrupp Steel & Stainless USA
• 83 Huntsville
• 83A DaimlerChrysler
• 98 Birmingham
• 98A DaimlerChrysler
• 98B ZF Industries
• 98C JVC America
• 98D NCCO Materials Handling Group, Inc.
• 222 Montgomery
• 222A Hyundai Motor
• 222B Quantegy, Inc.
• 233 Dothan

ALASKA

• 108 Valdez
• 159 St. Paul
• 160 Anchorage
• 160A Tesoro Alaska
• 195 Fairbanks
• 195A Flowline Alaska
• 232 Kodiak

ARIZONA

• 60 Nogales
• 75 Phoenix
• 75A Conair
• 75B Wal-Mart
• 75C Intel
• 75D STMicroelectronics
• 75E Abbott Laboratories
• 75F PETsMART
• 75G SUMCO Southwest Corp.
• 75H Microchip Technology
• 75I American Italian Pasta Company
• 139 Sierra Vista
• 174 Tucson (Pima County)
• 174A Imation Corp.
• 219 Yuma County (Yuma)
• 219B Gowan Company
• 221 Mesa
• 277 Western Maricopa County

ARKANSAS

• 14 Little Rock
• 14A Sanyo
• 14B Cedar Chemical
• 14D Lion Oil Co.
• 14E L'Oreal USA, Inc.
• 14F Husqvarna Outdoor Products, Inc.
• 14G Husqvarna Outdoor Products, Inc.
• 14H Mitsubishi Power Systems America
• 273 West Memphis

CALIFORNIA

• 3 San Francisco
• 3A Lilli Ann
• 3B Chevron
• 3C Tesoro Refining
• 18 San Jose
• 18B NUMMI
• 18E Space Systems/Loral, Inc.
• 18F Lam Research Corp.
• 50 Long Beach
• 50C National RV, Inc.
• 50D Datatape, Inc.
• 50E Alps Manufacturing
• 50F Rauch Industries
• 50G Shell Oil Products
• 50H BP West Coast Products LLC
• 50I Valero Energy Corporation
• 50J Ricoh Electronics, Inc.
• 50K Eastman Kodak Company
• 50L Michelin North America, Inc.
• 56 Oakland
• 56A Mazda
• 143 West Sacramento
• 143A C. Ceronix, Inc.(Auburn)
• 143B Hewlett-Packard Company
• 143C Gymboree Corporation (Dixon)
• 143 Grafil, Inc.
• 153 San Diego
• 153C DNP Electronics
• 153D Callaway Golf Company
• 153E National Steel & Shipbuilding Co.
• 191 Palmdale
• 202 Los Angeles
• 202A Minnesota Mining & Manufacturing Company(3M)
• 202B Chevron USA, Inc.
• 202C ConocoPhillips
• 202E Sony Electronics, Inc.
• 205 Port Hueneme (Ventura County)
• 205A Imation Corp. (Camarillo)
• 226 Merced, Madera and Fresno Counties
• 231 Stockton
• 231A Medline Industries, Inc.
• 236 Palm Springs
• 237 Santa Maria
• 243 Victorville
• 243A Black & Decker Corp.
• 244 Riverside County
• 244A Skechers USA, LLC
• 248 Eureka
• 257 Imperial County
• 276 Kern County

COLORADO

• 112 Colorado Springs
• 123 Denver
• 123A Storage Technology Corporation
• 123B Artesyn Technologies
• 123C Eastman Kokak Company
• 123D Carestream Health Inc.
• 123E Vestas Nacelles America, Inc.

CONNECTICUT

• 71 Windsor Locks (Hartford)
• 76 Bridgeport
• 162 New Haven
• 162A Bayer Corporation (West Haven)
• 208 New London
• 208A Pfizer, Inc.

DELAWARE

• 99 Wilmington
• 99A J. Schoeneman, Inc.
• 99B DaimlerChrysler
• 99C General Motors Corporation
• 99D AstraZeneca
• 99E Delaware City Refining Company

FLORIDA

• 25 Broward County (Port Everglades)
• 25B CITGO Petroleum Corporation
• 25C Coastal Fuels Marketing
• 25D Motiva Enterprises
• 25E Chevron Products Company
• 25F South Florida Materials Corporation
• 32 Miami
• 42 Orlando
• 42A Mitsubishi Power Systems
• 64 Jacksonville
• 64A Atlantic Marine
• 65 Panama City
• 65A Eastern Shipbuilding Group
• 79 Tampa
• 79A Reilly Dairy & Food Company
• 79B Sypris Electronics LLC
• 135 Palm Beach County (West Palm Beach)
• 136 Brevard County (Port Canaveral)
• 136A Flite Technology
• 136C Harris Corporation-Electronic Systems Sector
• 166 Homestead
• 169 Manatee County (Palmetto)
• 169A Aso Corporation (Sarasota County)
• 180 Miami (Wynwood)
• 193 Pinellas County (St.Petersburg-Clearwater)
• 193A Catalan Pharma Solution, LLC
• 198 Volusia & Flagler Counties
• 213 Fort Myers
• 215 Sebring
• 217 Ocala
• 218 St. Lucie County
• 241 Fort Lauderdale
• 249 Pensacola
• 249A General Electric Wind Energy/Energy Rentals
• 250 Seminole County

GEORGIA

• 26 Atlanta
• 26A General Motors
• 26C Ford Motor Company
• 26D Yamaha
• 26E Pratt & Whitney
• 26F Precision Components International, Inc.
• 26G Roper Corporation
• 26H Ricoh Electronics, Inc.
• 26I Inflation Systems, Inc.
• 26J Eastman Kodak Company
• 26K Noramco, Inc.
• 104 Chatham County (Savannah)
• 104A Merck & Co., Inc. (Albany)
• 104B Wal-Mart
• 104C NuStar Energy L.P.
• 104D Tumi, Inc.
• 144 Brunswick
• 144A E.I. du Pont de Nemours

HAWAII

• 9 Honolulu
• 9A Tesoro Hawaii Corporation
• 9B Kerr Pacific
• 9E Chevron Corp.
• 9F Citizens Communications Company

IDAHO

• 242 Boundary County
• 242A Hoku Materials, Inc.

ILLINOIS

• 22 Chicago
• 22B Ford
• 22F Abbott Molecular, Inc.
• 22H BP Pipeline North America
• 22I Citgo Petroleum Corp.
• 22J EXXON Mobil
• 22K Henkel Corporation
• 22M Northrop Grumman Corporation
• 22N Michelin North American Inc.
• 22O Medline Industries, Inc.
• 22P Sony Electronics Inc.
• 22R Crate & Barrel
• 31 Granite City (St. Louis)
• 31A DaimlerChrysler
• 31B WRB Refining LLC
• 31C Premcor Refining Group Inc.
• 114 Peoria
• 114A Caterpillar, Inc.
• 114C Mitsubishi Motors Manufacturing of America, Inc.
• 114D E.I. du Pont de Nemours and Co.
• 114E Rockwell Automation
• 133 Quad-Cities, Iowa/Illinois (Davenport/Milan)
• 133D Deere & Company
• 146 Lawrence County (Lawrenceville)
• 146A North American Lighting &Hella Electronics
• 146C Fedders North America, Inc. (Effingham)
• 146D Marathon Petroleum Company LP
• 176 Rockford
• 176A Milk Specialties
• 176C DaimlerChrysler
• 176D Nissan Industrial Engine
• 176E Nissan Forklift Corporation
• 176F Cellulose Products, Inc.
• 245 Decatur
• 245A Archer Daniels Midland
• 271 Jo-Daviess & Caroll Counties
• 271A Danisco USA, Inc. Sweeteners Divisions

INDIANA

• 72 Indianapolis
• 72A General Motors Corporation
• 72B Eli Lilly and Company
• 72F DaimlerChrysler Corporation
• 72G Daimler Chrysler Corporation
• 72H Subaru of Indiana Automotive
• 72I Alpine
• 72J Endress & Hauser Flowtec AG
• 72K Onkyo America, Inc. (Columbus)
• 72L Thomson Multimedia, Inc.
• 72M Fujitsu Ten Corp. of America (Rushville)
• 72N Alfa Laval Distribution, Inc.
• 72O Tetra Pak Parts Americas, Inc. (Greenwood)
• 72P SMC Pneumatics, Inc.
• 72Q Rolls-Royce Corporation
• 72R Decatur Mold Tool & Engineering
• 72S Brightpoint North America L.P.
• 125 South Bend
• 125D Audiovox Specialized Applications
• 125E Thor Industries, Inc.
• 152 Burns Harbor
• 152B BP Products North America
• 170 Clark County (Jeffersonville)
• 170A Lexmark International, Inc.
• 170B Kremers Urban Pharmaceuticals
• 177 Evansville
• 177A Bristol-Myers Squibb Company
• 177B Toyota Motor Manufacturing
• 177C Pfizer Inc.
• 177D Mead Johnson & Co.
• 182 Ft. Wayne

IOWA

• 107 Polk County (Des Moines)
• 107A Winnebago Industries, Inc. (Forest City)
• 107B SACMI USA, Ltd.
• 107C SPAL USA, INC.
• 133 Quad-Cities, Iowa/Illinois (Davenport/Milan)
• 133D Deere & Company
• 175 Cedar Rapids
• 175A Deere & Company

KANSAS

• 17 Kansas City
• 17A General Motors
• 17B Bayer Health Care Group
• 161 Sedgwick County (Wichita)
• 161A Hospira, Inc.
• 161B Frontier El Dorado Refining Co.
• 161C Hawker Beechcraft Corp.

KENTUCKY

• 29 Jefferson County (Louisville)
• 29B Ford Motor Company (deactivated)
• 29C General Electric Company
• 29D Lexmark International, Inc. (Lexington)
• 29E Toyota Motor Manufacturing
• 29F Hitachi
• 29G Ascent Power Tech.. Corp.
• 29H ISP Chemicals
• 29I NACCO Materials Handling Group, Inc.
• 29J Reynolds Packaging LLC
• 29K Dow Corning Corporation
• 47 Boone County, Kentucky (Cincinnati)
• 47A Clarion
• 47B Marathon Petroleum Company LP
• 47C GE Engine Services Distribution

LOUISIANA

• 2 New Orleans
• 2C Northrop Grumman Shipbuilding, Inc.
• 2D Northrop Grumman Shipbuilding, Inc.
• 2E Northrop Grumman Ship Systems
• 2F Northrop Grumman Shipbuilding, Inc.
• 2G Trinity Yachts, Inc.
• 2H Chalmette Refining LLC
• 2I ConocoPhillips
• 2J Murphy Oil USA, Inc. (St. Bernard Parish)
• 2K Halliburton Energy Services, Inc.
• 87 Lake Charles
• 87A ConocoPhillips
• 87B CITGO Petroleum Corporation
• 87C Halliburton Energy Services Inc.
• 124 Gramercy
• 124A Valero Refining
• 124B North American Shipbuilding, Inc.
• 124C Motiva Enterprises
• 124D LOOP LLC
• 124E Marathon Petroleum Company LP
• 124F Motiva Enterprises
• 124G Halter Marine, Inc. (Lockport)
• 124H Bollinger Shipyards, Inc. (Lockport)
• 124I J. Ray McDermott, Inc.
• 124K M-I L.L.C.
• 124L Candies Shipbuilding, LLC
• 124M Baker Hughes, Inc.
• 124N Excalibar Minerals LLC
• 145 Shreveport
• 145A Avaya, Inc.
• 154 Baton Rouge
• 154A Exxon Mobile
• 261 Alexandria

MAINE

• 58 Bangor
• 179 Madawaska
• 179A Evergreen Trading Co., LLC (formerly Northern Trading Company)
• 186 Waterville
• 263 Auburn

MARYLAND

• 63 Prince George's County (Washington,D.C.)
• 73 BWI Airport (Baltimore)
• 73A Rotorex
• 73B Northrop Grumman
• 73C IKEA
• 74 Baltimore
• 74B Michelin North America, Inc.
• 74C Tulkoff Food Products, Inc.
• 255 Washington County

MASSACHUSETTS

• 27 Boston
• 27C Lawrence Textile
• 27D General Motors
• 27E Polaroid Corporation (Norwood)
• 27F Polaroid Corporation (Needham)
• 27H Polaroid Corporation (Waltham)
• 27I Polaroid Corporation (Freetown)
• 27J Polaroid Corporation
• 27K Polaroid Corporation (Cambridge)
• 27L AstraZeneca LP
• 27M Reebok International
• 28 New Bedford
• 28D Polaroid Corporation
• 28F Acushnet Company
• 201 Holyoke
• 201A Hazen Paper Co.
• 201B Mastex Industries, Inc.
• 201C Yankee Candle Corporation

MICHIGAN

• 16 Sault Ste. Marie
• 16A Northern Imports, LLC
• 43 Battle Creek
• 43B Mead Johnson & Co. LLC
• 43C Abbott
• 43D Perrigo Co.
• 43E Pfizer Inc.
• 70 Detroit
• 70A Ford Motor Company (Romeo)
• 70B DaimlerChrysler
• 70C Ford
• 70D Ford
• 70E Ford
• 70F General Motors
• 70G General Motors
• 70H DaimlerChrysler
• 70I Mazda
• 70J DaimlerChrysler
• 70K General Motors
• 70L General Motors
• 70N DaimlerChrysler
• 70P DaimlerChrysler
• 70Q DaimlerChrysler
• 70R DaimlerChrysler
• 70S BASF
• 70T Marathon Petroleum Co. LP
• 70U Wacker Chemical Corp.
• 140 Flint
• 140A General Motors
• 189 Kent, Ottawa, and Muskegon Counties
• 189A Diesel Technology
• 189B ESCO Co.
• 189C Wolverine World Wide, Inc.
• 210 St. Clair County (Port Huron and Marysville)
• 275 Lansing
• 275A GM

MINNESOTA

• 51 Duluth
• 51A MAPE USA, Inc.
• 119 Minneapolis-St. Paul
• 119B Uponor, Inc.
• 119D Foremost Farms USA (formerly Wisconsin Dairies Cooperative) (Preston)
• 119E Plastic Products
• 119F Artesyn Technologies (Inc.)
• 119G SICK, Inc.
• 259 Koochiching County
• 259A Arctic Cat, Inc.

MISSISSIPPI

• 92 Harrison County
• 92A Trinity Marine.
• 92B Northrop Grumman Shipbuilding, Inc.
• 92C Northrop Grumman Shipbuilding, Inc.
• 92D Chevron Corp.
• 158 Vicksburg/Jackson
• 158C Alliant Aerospace
• 158D Nissan North America
• 158E Ergon Refining, Inc.
• 158F Max Home, LLC
• 262 Southaven

MISSOURI

• 15 Kansas City
• 15A Ford
• 15C Yulshin USA Ltd.
• 15D Bayer Corporation
• 15E Kawasaki Motors Manufacturing
• 15G Pfizer, Inc.
• 15H Midwest Quality Gloves, Inc.
• 102 St. Louis
• 102B General Motors
• 102C Florsheim Shoe Co.
• 102D Bayer Cropscience LP
• 225 Springfield

MONTANA

• 88 Great Falls
• 187 Toole County (Sweetgrass area)
• 274 Butte-Silver Bow

NEBRASKA

• 19 Omaha
• 19A Syngenta Crop Protection
• 59 Lincoln
• 59A Kawasaki Motors Manufacturing Corp,, U.S.A.
• 59B CNH America, LLC

NEVADA

• 89 Clark County (Las Vegas)
• 126 Sparks
• 126A Porsche Cars North America
• 126B Taiyo America

NEW HAMPSHIRE

• 81 Portsmouth
• 81A Nashua
• 81C CE Nuclear Power LLC, Westinghouse ElectricCo.
• 81D Milipore Corp.

NEW JERSEY

• 44 Morris County (Mount Olive)
• 44B International Flavors & Fragrances, Inc.
• 44E L'Oreal USA, Inc.
• 44F Tiffany & Co.
• 49 Newark/Elizabeth
• 49B General Motors
• 49C Bristol-Myers Squibb
• 49D Merck
• 49E ConocoPhillips
• 49F Chevron Corp.
• 49G Hewlett-Packard
• 49H Firmenich
• 49I AZ Electronic Materials USA Corp.
• 49J Movado Group
• 49K In Mocean Group, LLC
• 49L The Swatch Group(U.S.) Inc.
• 49M LVMH Watch and Jewelry USA, Inc.
• 142 Salem/Millville
• 142A Paulsboro Refining Co. LLC
• 142B NuStar Energy L.P.
• 142C Sonoco, Inc. (R &M)
• 200 Mercer County (West Trenton)
• 200A Conair Corporation (East Windsor)
• 235 Lakewood, New Jersey

NEW MEXICO

• 110 Albuquerque
• 110A Catalent Pharma Solutions, LLC
• 110B Louisiana Energy Services, LLC
• 197 Dona Ana County (Las Cruces area)

NEW YORK

• 1 New York City
• 1A Pfizer, Inc.
• 1B Bulova Corporation
• 23 Buffalo
• 23C Buffalo China, Inc.
• 34 Niagara County (Niagara Falls)
• 37 Orange County (New York)
• 37A General Motors
• 37B Bally, Inc.
• 37C Schott Lthotec USA Corp.
• 52 Suffolk County (New York)
• 52A Festo Corporation
• 54 Clinton County (Champlain-Rouses Point)
• 90 Onondaga County (Syracuse)
• 90A Smith-Corona
• 109 Watertown
• 109A New York Air Brake Company
• 111 J.F.K. International Airport
• 118 Ogdensburg
• 121 Albany
• 121A AMRI-Rensselear, Inc.
• 121C MPM Silicones, LLC
• 141 Monroe County (Rochester)
• 141A Eastman Kodak Company
• 141B Xerox Corporation (Webster)
• 141D Gleason Corporation
• 172 Oneida County (Utica)
• 172A Oneida Ltd. (Sherrill & Oneida)

NORTH CAROLINA

• 57 Mecklenburg County (Charlotte)
• 57A International Business Machines (IBM)
• 57B Volvo Construction Equipment
• 57C DNP IMS America Corp.
• 66 Wilmington
• 66B Deere-Hitachi
• 67 Morehead City
• 93 Raleigh/Durham
• 93A Mallinckrodt Medical, Inc.
• 93B International Business Machines(IBM)
• 93C Merck
• 93D R.G. Barry Corporation (Goldsboro)
• 93E Lucent Technologies, Inc. (Whitsett)
• 93G Revlon Consumer Products Corporation
• 93H Merck & Co., Inc.
• 214 Lenoir County
• 214A Consolidated Diesel
• 214B Nacco Materials Handling Group, Inc.
• 230 Piedmont Triad Area
• 230A United Chemi-Con
• 230B Unifi, Inc.
• 230C Banner Pharmacaps, Inc.
• 230D Klaussner Home Furnishings

NORTH DAKOTA

• 103 Grand Forks
• 103A Imation Corp. (Wahpeton)
• 267 Fargo

OHIO

• 8 Toledo
• 8A Jeep
• 8B DaimlerChrysler
• 8C DaimlerChrysler
• 8E Giant Products
• 8F BP-Husky Refining, LLC
• 8G Lima Refining Company LLC
• 8H Toledo Refining Company LLC
• 40 Cleveland
• 40A Ford
• 40B General Motors
• 40C Ford
• 40D Lincoln Electric Company
• 40E Mr. Coffee (Glenwillow)
• 40G Ben Venue Laboratories, Inc. (Bedford)
• 40H Motch Corporation
• 46 Cincinnati
• 46A General Electric Aircraft Engines
• 46B Honda
• 46D Honda
• 46E Nine West Distribution Corporation
• 100 Dayton
• 100A GM
• 100B Delphi Automotive Systems
• 100C Behr Dayton Thermal Products, LLC
• 100D Thor Industries, Inc.
• 101 Clinton County (Dayton)
• 138 Franklin County (Columbus)
• 138G Abercrombie & Fitch
• 151 Findlay
• 151A Cooper Tire
• 181 Akron-Canton
• 181A Marathon Petroleum Company LP
• 264 Washington County
• 270 Lawrence County

OKLAHOMA

• 53 Rogers County (Tulsa)
• 53B TEPPCP Crude Pipeline LP
• 106 Oklahoma City
• 106A General Motors
• 106C Imation Enterprises Corp. (Weatherford)
• 106D Xerox Corporation
• 106E ConocoPhillips
• 164 Muskogee
• 227 Durant
• 227A Valero Refining Company

OREGON

• 45 Portland
• 45A Beall Pipe
• 45C Alcatel Submarine Networks
• 45E Tofle U.S.A., Inc. (Tualatin)
• 45F Epson Portland, Inc.
• 132 Coos County, (Coos Bay)
• 184 Klamath County, (Klamath Falls)
• 206 Medford-Jackson County
• 206A Carestream Health, Inc.

PENNSYLVANIA

• 24 Pittston (Wilkes-Barre/Scranton)
• 24A Olivetti Corporation (closed)
• 24B Cherokee Pharmaceuticals, LLC
• 33 Pittsburgh
• 33D Mitsubishi Electric Power Products, Inc.
• 33E DNP IMS America Corporation
• 35 Philadelphia
• 35B Merck
• 35C Sun Company
• 35D ConocoPhillips
• 35E Aker Philadelphia Shipyard
• 147 Reading
• 147A C&J Clark America
• 147B Souriau USA
• 247 Erie
• 254 Jefferson County
• 272 Counties of Lehigh and Northampton

PUERTO RICO

• 7 Mayaguez
• 7B CORCO
• 7C Bristol-Myers Squibb
• 7D Bristol-Myers Squibb
• 7E E.I. duPont de Nemours & Co.
• 7F CPC/CPR
• 7G Schering-Plough Products
• 7H Ortho Biologics, LLC
• 7I Abbott Pharmaceuticals PR LTD./Abbott Diagnostics International Ltd.
• 7J Bristol Myers Squibb Holdings Pharma, Ltd.
• 7K Lilly del Caribe, Inc.
• 7L Patheon Puerto Rico, Inc.
• 7M Amgen Manufacturing Limited
• 61 San Juan
• 61A Searle & Company
• 61B Pfizer Pharmaceuticals LLC
• 61C SB Pharmco Puerto Rico
• 61D MSD International GmbH
• 61E MSD International GmbH
• 61H Baxter Healthcare
• 61I Buckeye Caribbean Terminals, Inc.
• 61J PepsiCo
• 61K Pfizer Pharmaceuticals
• 163 Ponce

RHODE ISLAND

• 105 Providence & North Kingstown

SOUTH CAROLINA

• 21 Dorchester County
• 21A Porsche
• 21C Lanxess, Inc.
• 21D William Powell Company dba Starflo Corp.
• 21E Luigi Bormioli Corp.
• 38 Spartanburg County
• 38A BMW Manufacturing
• 38B Borg Warner Automotive Powertrain Systems Corp.
• 38C FUJIFILM Manufacturing USA
• 38D Faurecia Interior Systems
• 38E Black & Decker Corp.
• 38F Benteler Automotive Corp.
• 38G Kravet, Inc.
• 38H Adidas America, Inc.
• 38I Cornell Dubilier Marketing, Inc.
• 127 West Columbia
• 127A AUTECS, Inc. (Anderson) (deactivated)
• 127B JBE, Inc

SOUTH DAKOTA

• 220 Sioux Falls

TENNESSEE

• 77 Memphis
• 77A Sharp Manufacturing Company of America
• 77B Brother Industries (U.S.A.) Inc. (Bartlett)
• 77C Komatsu America
• 77D Black & Decker Corporation
• 77E Cummins, Inc.
• 78 Nashville
• 78A Nissan
• 78E Saturn
• 78G Columbia Specialties, Inc. (Birmingham)
• 78H Sanford LP
• 134 Chattanooga
• 148 Knoxville
• 148A GlaxoSmithKline
• 148B Cornell Doubilier Electronics Inc.
• 204 Tri-City Area, Tennessee/Virginia (Blountville, Johnson City, Kingsport, Bristol, TN, and Bristol,VA)
• 204A Siemens Industrial
• 223 Memphis

TEXAS

• 12 McAllen
• 36 Galveston
• 36A Deepsea Flexibles
• 36B M-I L.L.C.
• 39 Dallas/Ft. Worth
• 39B General Motors
• 39C Sanden International (U.S.A.), Inc. (Wylie)
• 39E Fossil Partners L.P. (Richardson)
• 39F Zale Corporation
• 39G Exel Global Logistics, Inc.
• 39H American Eurocopter LLC
• 39I Turbomeca USA
• 39K Dal-Tile Corporation
• 62 Brownsville
• 68 El Paso
• 80 San Antonio
• 80A Bausch & Lomb, Inc.
• 80B Colin Medical Instruments Corporation
• 80C Friedrich Air Conditioning Company
• 80D R.G. Barry Corporation (San Angelo)
• 84 Harris County (Houston)
• 84C DuPont
• 84E Gulf Coast Maritime
• 84F Valero Refining
• 84H Shaffer, Inc. (Harris County)
• 84I Tuboscope Vetco International, Inc.
• 84J Shell Oil Company (Harris County)
• 84K Dril-Quip, Inc. (Houston)
• 84L Tadiran Microwave Networks
• 84M Hydril USA Manufacturing LLC
• 84N Passadena Refining System, Inc.
• 84O EXXON Mobil
• 84P Houston Refining LP
• 84Q Equistar Chemicals
• 84R Michelin North America, Inc.
• 84S Academy Sport & Outdoors
• 94 Laredo
• 95 Starr County
• 96 Eagle Pass
• 113 Ellis County (Dallas/Ft. Worth)
• 115 Beaumont
• 115A BASF Corporation
• 115B EXXON Mobil
• 116 Port Arthur
• 116A Motiva Enterprises
• 116B Total Petrochemicals USA
• 116C Premcor Refining Group
• 116D U.S. Department of Energy Strategic Petroleum Reserve
• 117 Orange
• 122 Corpus Christi
• 122C BTB Refining, LLC
• 122D Gulf Marine Fabricators
• 122E Bay Ltd.
• 122H TOR Minerals Int'l
• 122I CITGO Refining & Chemicals Company LP
• 122J Valero Refining Company-Texas
• 122K Sherwin Alumina, LLC
• 122L Flint Hills Resources LP
• 122M Valero Three Rivers Refinery
• 122N Equistar Chemicals LP (Nueces County)
• 122O International Resistive Company
• 122P Kiewit Offshore Services
• 122Q Baker Hughes, Inc.
• 122R Halliburton Energy Services, Inc.
• 149 Freeport
• 149A BASF Corporation
• 149B DSM Nutritional Products, Inc.
• 149C ConocoPhillips
• 149D Seaway Crude Pipeline
• 149E BP Products North America
• 149F Equistar Chemicals
• 149G Dow Chemical Company
• 150 El Paso
• 155 Calhoun/Victoria Counties
• 155C Alcoa
• 156 Weslaco
• 165 Midland
• 165A WRB Refining LLC
• 168 Dallas-Fort Worth
• 168A B&F Systems
• 168B Ultrak
• 171 Liberty County (Cleveland)
• 183 Austin
• 183A Dell Computer Corporation
• 183B Samsung Austin Semiconductor, LLC
• 196 Fort Worth
• 199 Texas City
• 199A BP Products North America
• 199B Marathon Petroleum Company LP
• 199C Valero Refining
• 199D Seaway Crude Pipeline Company
• 199E ISP Technologies
• 234 Gregg County
• 234A Eubank Manufacturing Enterprises, Inc.
• 234B Letourneau, Inc.
• 246 Waco
• 252 Amarillo
• 258 Bowie County
• 260 Lubbock
• 265 Conroe(Montgomery County)
• 265A WLS Drilling Products, Inc.
• 265B Sondex, L.P.
• 265C Materials Science Technology, Inc.
• 269 Athens

UTAH

• 30 Salt Lake City

VERMONT

• 55 Burlington
• 55A Pedigree
• 55B PBM Nutritionals, LLC
• 268 Brattleboro

VIRGINIA

• 20 Suffolk (Norfolk-Newport News)
• 20B Newport News Shipbuilding
• 20C Western Refining Yorktown, Inc.
• 20D Canon Virginia
• 20E STIHL Incorporated
• 137 Washington Dulles International Airport
• 185 Culpeper County (Culpeper)
• 185C Merck
• 207 Richmond
• 207B Hewlett-Packard Company
• 207C A. Wimpfheimer & Bro., Inc.
• 238 Dublin (Pulaski County)
• 238A VF Corp.

WASHINGTON

• 5 Seattle
• 85 Everett
• 86 Tacoma
• 86A Tacoma Boatbuilding
• 86D Tesoro Refining & Marketing Co.
• 86E Panasonic Shikoku Electronics
• 120 Cowlitz County (Longview)
• 120A Shin-Etsu Handotai America, Inc.
• 128 Whatcom County
• 129 Bellingham
• 129A BP West Coast Products LLC
• 130 Blaine
• 131 Sumas
• 173 Grays Harbor County
• 173A Lamb-Grays Harbor Company (Hoquiam)
• 203 Moses Lake
• 203A TK Holding Inc.
• 203B REC Silicon
• 212 Tacoma, Washington
• 216 Olympia
• 224 Spokane

WEST VIRGINIA

• 229 Charleston
• 229A Toyota Motor Manufacturing
• 229B E.I. du Pont de Nemours & Co.
• 240 Martinsburg (Berkeley County)

WISCONSIN

• 41 Milwaukee
• 41A AMC
• 41C General Motors
• 41E Bay Shipbuilding
• 41H Mercury Marine
• 41I CNH America, LLC
• 167 Brown County (Green Bay)
• 167A Robin Manufacturing U.S.A., Inc. (Hudson)
• 167B Polaris Industries, Inc. (Osceola)
• 167D Marinette Marine Corporation
• 266 Dane County

WYOMING

• 157 Casper

List 6 - U.S. Port of Exit Codes

List 7 - Excise Tax Exemption Codes

Customs Heading Numbers

85 Goods listed in tariff item No. 9804.30.00 in the Customs Tariff.

86 Goods enumerated in Customs Tariff items listed in Section 1 of Part VII of Schedule III to the Excise Tax Act.

Educational, Technical, Cultural, Religious, and Litterary

87 Goods, other than spirits and wines, manufactured or produced more than one hundred years prior to the date of their importation or sale, according to section 13 of Part III of Schedule III to the Excise Tax Act.

Taxable Goods Under Licence

88 Raw materials and partly manufactured goods imported by a licensed manufacturer for further manufacture by him or on his behalf. New motor vehicles designed for highway use, including parts and equipment for installation thereon - "E" licence.

89 Goods imported by a licensed wholesaler or a duty-free sales outlet for resale - "W" licence.

Taxable Goods Exempt Conditionally Upon End-use

90 All other conditionally exempt goods; articles and materials for use exclusively in the manufacture of conditionally tax exempt goods.

91 Ships' stores imported by owners, or their authorized agents, of the classes of ships or marine vessels and aircraft listed in Customs Memorandum D4-2-1, Ships' Stores Regulations.

92 Goods for placement as exhibits and not for sale in public museums, libraries, universities, colleges, or schools as outlined in Section 12 of Part III of Schedule III to the Excise Tax Act.