Customs Information

Canada - Returning Citizen

CUSTOMS REGULATIONSCanada

  • Personal attendance during customs clearance by shipper is mandatory
  • Shipments must be declared to Customs at the port of entry (POE) (airport/U.S-Canada border) when the owner of the goods arrives in Canada. Customs will then issue documents needed for Customs clearance:
    • BSF186 personal effects accounting document (Instructions on how to fill out, used/garage sale prices)
    • BSF715 casual goods accounting document.
  • Customs may request a value on the shipment (returning citizens) 
  • It is recommended that a copy of the packing list / inventory be hand carried for presentation to Customs.
  • Please note that used or second-hand mattresses entering Canada, may require to be fumigated prior to shipping. A letter, or any other document that clearly demonstrates that this requirement has been met, is acceptable if it is signed by a person qualified in cleaning and fumigating. To qualify for exemption: 
    • Returning Canadian: If absent less than 1 year from Canada -> Need Fumigation. 
    • Returning Canadian: If absent more than 1 year from Canada -> Exemption (confirm with destination agent on requirements). 
    • Settler - landed immigrant: May be Exempt, contact destination agent for confirmation. 
    • Student Visa / Work Permit / Seasonal Resident: Need Fumigation. 
  • When shipment arrives, a second declaration to customs is required at the customs point nearest final destination
  • Returning Canadians may import household goods and personal effects duty free under the following conditions:
    • The goods were owned and used by the owner of the goods for at least 6 months prior to importation.
    • The owner of the goods lived abroad for a minimum of 12 months. If the owner of the goods lived abroad for a period greater than 5 years, the owner of the goods is exempt from the 6-month ownership rule.
    • The goods must still be owned and used and the shipment does not include goods that are for resale or otherwise disposed of within 12 months of importation.
  • The following territories may permit 3rd party clearance or a family member present for the clearance, if circumstances are met: Nova Scotia; British Columbia; Ontario; Alberta. Check with destination agent if circumstances are permittable before shipment arrives at destination. Customs still has a right to decline 3rd party or family clearance and require the owner of the household goods to be present for customs clearance at any time. 
  • Any single item of household goods or personal effects, including automobiles, that were acquired after March 31, 1977, and are valued at more than $10,000 are subject to regular duty and taxes on the excess amount.
  • Any single item of household goods or personal effects, including automobiles, that were acquired after March 31, 1977, and are valued at more than $10,000 are subject to regular duty and taxes on the excess amount.
    • The shipment can include household furniture and furnishings for a seasonal residence, excluding construction, materials, electrical fixtures or other goods permanently attached to or incorporated into a seasonal residence and tools and equipment for the maintenance of a seasonal residence.
    • The goods must have been owned and used prior to arrival.
    • The goods cannot be sold for at least 1 year.
    • The goods are for the personal use of the owner of the goods or their family and are not for any commercial, industrial or occupational purpose.
    • Proof of purchase or a copy of a lease agreement is required for any person who is not a resident of Canada but owns a residential property or has leased a residence for at least 3 years for personal use.
    • Only one shipment of this type is allowed.

DOCUMENTS REQUIRED

  • Passport
  • Original Detailed inventory / Packing list including "goods to follow" in English or French
  • Proof of Residency abroad for at least 1 year (bank statements, utilities, rent receipts, income tax statement, etc. for first and last month of 12-month period)
  • Receipts for new items
  • Liquor Permit if you are bringing liquor into Canada
  • Personal Effects Accounting Document (Form BSF186 formerly known as form B4) (BSF186 in English, in French).
  • Original Bill of Lading (OBL) / Air Waybill (AWB)
  • Liquor Permit, if applicable
  • Proof of residence in Canada (copy of Deed / Sales Agreement / Lease Agreement) (seasonal residents)
  • Copy of Death Certificate (import of inheritance items)
  • Copy of Will or Letter from the Executor of an estate (import of inheritance items)

MOTOR VEHICLES

  • Vehicles less than 15 years old must comply with all Canadian safety and emissions standards
  • Vehicles must be made for the Canadian market
  • The vehicle must be owned and used for more than 6 months in order to qualify for tax and duty relief.
  • A tax and duty exemption applied to the first $10,000 of the vehicle’s value. Anything in excess of $10,000 will be charged applicable duty and taxes.
  • If the vehicle is eligible for importation, an import assessment, which may include duty, excise tax, and the 7% goods and services tax, will apply
  • The vehicle cannot contain household goods and personal effects items.

PETS

  • Pets are allowed to be imported into Canada with accompanying vet certificates
  • The veterinary health record certificate must identify the animal by breed, age, gender and color.
  • Check with agent for specific information prior to import.

ANTIQUES, ARTIFACTS, CARPETS, PAINTINGS

  • No documents are required if the items are part of the household effects shipment.
  • Proof of age will be required if item is over 100 years old.
  • Antiques and works or art imported into Canada for resale, are subject to different regulations.
  • The items are permitted duty-free entry if the following conditions are met: The works of art are part of a bona fide household removal; The works of art are not for sale or other disposal.

WEDDING TROUSSEAU / GIFTS

  • Wedding "trousseau" means goods acquired for use in the household of a newly married couple, but does not include vehicles, vessels or aircraft; wedding "gifts" means goods of a non-commercial nature received by a person as personal gifts in consideration of that person's recent marriage or the anticipated marriage of that person within three months of the person's return to Canada.
  • Wedding trousseau and gifts may be imported duty and tax free providing: A bride's trousseau / gifts owned by, in the possession of, and imported by a recently married person or a bride-to-be whose anticipated marriage is to take place within 3 months of the date of her return to Canada or has taken place no more than 3 months prior to arrival in Canada.

DUTIABLE AND RESTRICTED ITEMS

  • Do not ship wine between October 1 and March 31 to avoid the possibility of freezing.
  • Alcohol (a detailed list including type, size, and quantity is required and an import permit must be obtained prior to importation; duties and taxes apply)
    • Import permit must be obtained from the Provincial Liquor Control Board.
  • Tobacco products are subject to duties and taxes.
  • Foodstuffs can cause extensive delays / additional charges (importation is discouraged)
  • Meat (authorization is required; importation is discouraged)
  • Pornographic materials
  • New items (a bill of sale may be required by Customs)
  • Hunting trophies (restrictions apply, especially for endangered species; a CITES Certificate may be required; check with agent before shipping).
  • Firearms (strict regulations apply; check with agent for details)
  • Any one item valued at $10,000 or over is subject to duties and taxes.

PROHIBITED ITEMS

  • Live plants
  • Narcotics, drugs, incitements
  • Fruits and vegetables
  • Live ammunition and explosives