You **must** present your customs declaration forms (Form BSF186) to the Canada Border Services Agency (CBSA) officer at your **very first port of entry** (when you land in Canada to activate your visa). You cannot claim duty-free status on cargo shipments arriving later if you fail to list them during this initial landing.
What is Form BSF186?
Form **BSF186** (formerly known as Form B4) is the official **Personal Effects Accounting Document** used by the CBSA to track and clear personal cargo entering Canada:
- Duty-Free Exemption: Settlers (new immigrants, work/study permit holders residing for at least 12 months) can import their personal and household effects owned and used by them before arriving in Canada without paying customs duties or GST.
- Goods Accompanying: Items you carry with you physically on the plane (e.g. luggage, laptops, jewelry, cash).
- Goods to Follow (BSF186A): Personal belongings that will arrive later via shipping container, shipping service, or cargo. You must list these on a separate sheet (Form BSF186A) and have it stamped during your initial landing.
How to Prepare Your Declarations
To ensure a smooth border crossing, compile your lists before departure:
- Download and Print: Print two copies of Form **BSF186** and **BSF186A**.
- Itemized Inventory: Create a detailed list of all goods to follow. Group items by category (e.g., "Box 1: Kitchen utensils; Box 2: Clothing; Box 3: Books"). State values in Canadian dollars.
- Serial Numbers: For high-value electronics (cameras, laptops, musical instruments), write down the brand and serial numbers on your list to prove ownership.
- Present to CBSA Officer: When you land, tell the officer "I am establishing residency in Canada and have goods to follow." Show your itemized sheets and secure the official **CBSA red stamps**. Keep these stamped sheets in a safe place.
Items Excluded from Duty-Free Exemption
Certain items do not qualify for tax-free import and are subject to standard duties:
| Item Category | Tax Status | Exemption Limitations |
|---|---|---|
| New Items (under 12 months) | Taxable | Items must have been owned and used by you for at least 12 months before entering Canada. |
| Commercial Goods | Taxable | Any items intended for sale, business use, or hired service. |
| Alcohol & Tobacco | Limited Exemption | Subject to strict limits (e.g. 1.5L of wine or 200 cigarettes maximum per adult). |
| Currency exceeding $10k | Allowed (Must Declare) | No limits on amount, but cash/monetary instruments over $10,000 CAD must be declared on Form **CDR1**. |
This guide compiles official CBSA border declaration guidelines and form compliance instructions sourced directly from:
• Canada Border Services Agency (CBSA) Moving to Canada Guide: cbsa.gc.ca/travel-declarations
• CBSA Form BSF186 Form and Instructions: cbsa.gc.ca/form-bsf186