🇨🇦 Current CBSA Personal Effects Accounting Framework
CBSA Form BSF186 Guide 2026
Learn how to use Canada's Personal Effects Accounting Document for qualifying settlers, former residents, seasonal residents and beneficiaries, including goods accompanying you, goods to follow, valuables and later cargo clearance.
1. What Is Form BSF186?
CBSA Form BSF186 is the Personal Effects Accounting Document used for certain casual personal-effects importations, including goods imported under tariff items 9805.00.00 for former residents, 9806.00.00 for beneficiaries, 9807.00.00 for settlers and 9829.00.00 for seasonal residents. It is not simply an 'expat form' and it is not limited to permanent residents.
Key Policy Highlights & Benchmarks
- BSF186 is the current form corresponding to the former B4 Personal Effects Accounting Document.
- CBSA's current form identifies the classification categories for former residents, settlers, seasonal residents and beneficiaries.
- Persons claiming these tariff provisions must personally declare their goods at the CBSA office at their first point of arrival in Canada, whether the goods accompany them or will follow later.
- The traveller may complete BSF186 online in advance, or the document may be completed by a CBSA officer at the first point of arrival.
- The CBSA officer completes the shaded fields reserved for CBSA use, assigns an accounting number and provides the importer with a numbered copy for future reference.
BSF186 does not itself create a blanket duty-free entitlement. The person and the goods must qualify under the relevant Customs Tariff provision and other import requirements.
Mandatory Action Checklist
✓Determine which customs tariff category applies to your circumstances before assuming BSF186 gives you duty-free treatment.
✓Prepare an itemized personal-effects list with values and identifying details where appropriate.
✓Separate goods accompanying you from goods that will follow later.
✓Complete BSF186 in advance where convenient, but still make the required declaration personally to the CBSA officer at first arrival.
✓Keep the completed importer copy and accounting number for later shipments and records.
2. BSF186, BSF186A and the Former B4/B4A Forms
The current CBSA numbering system uses BSF186 for the Personal Effects Accounting Document and BSF186A as the Personal Effects Accounting Document used as a list of imported goods. Older CBSA materials refer to the predecessor documents as B4 and B4A.
Key Policy Highlights & Benchmarks
- CBSA's current BSF186 includes a field for additional lists, including BSF186A and a mover's inventory.
- If a mover's inventory or another traveller-prepared list is used, CBSA guidance says it may be used instead of BSF186A, provided approximate values are shown.
- Goods arriving later should be shown separately from goods imported with the traveller.
- The current form and guidance therefore do not require every mover to print a separate BSF186A simply because they have goods to follow.
| Current Document | Earlier Reference | Primary Function |
|---|---|---|
| BSF186 | B4 | Primary Personal Effects Accounting Document finalized by CBSA for eligible personal-effects importations |
| BSF186A | B4A | List of imported goods/continuation list when the items cannot conveniently be listed on BSF186 |
3. How Detailed Should Your Personal-Effects Inventory Be?
CBSA requires useful descriptions and values, but the appropriate level of detail varies by the nature and value of the goods. For general household items, a group listing and overall value can be sufficient. Higher-value and distinctive goods should be described more specifically so CBSA can identify them later.
Key Policy Highlights & Benchmarks
- CBSA's settler guidance expressly says that for general household goods a group listing and overall value can be sufficient.
- The current BSF186 asks for the value of goods in Canadian dollars.
- Serial numbers should be included when applicable rather than being described as universally mandatory for every item.
- The goal is to make the goods identifiable and allow CBSA to compare later shipments with the original declaration.
| Item Type | Recommended Description | Value Guidance |
|---|---|---|
| General household goods | Group descriptions are acceptable, such as kitchen utensils, bedding or used clothing, with quantities where useful | Approximate total value for the group |
| Electronics | Brand, model and serial number where applicable | Approximate value in Canadian dollars |
| Jewellery and watches | Individual description, including identifying characteristics; use insurance or appraisal wording where helpful | Approximate value supported by records where available |
| Vehicles and conveyances | Make, model, serial number/VIN and relevant identification information | Value in Canadian dollars and vehicle-import information where applicable |
| Goods to follow | Detailed enough to match the later shipment to the original declaration | Approximate value for each listed item or logical group |
4. Jewellery and Other High-Value Personal Effects
CBSA gives specific practical guidance for valuable jewellery because individual identification is useful both at the initial importation and if the owner later travels outside Canada with the same items. The strongest documentation is evidence that makes each item easy to identify, but CBSA does not state that every valuable item must legally have a photo and formal appraisal attached to BSF186.
Key Policy Highlights & Benchmarks
- Describe each jewellery item individually when it is valuable or distinctive.
- CBSA recommends using wording from an insurance policy or jeweller's appraisal where available.
- Dated photographs signed by a jeweller or gemologist are recommended because they make later identification easier.
- Keep copies of appraisal, insurance and purchase records where available.
- Do not describe the photo-and-appraisal package as a universal mandatory statutory attachment to BSF186.
Critical Regulatory NoteThe purpose of detailed jewellery documentation is identification and proof of prior declaration. A missing photograph is not, by itself, an automatic customs-duty trigger.
Mandatory Action Checklist
✓Photograph valuable jewellery clearly before travel.
✓Record identifying features such as metal, stones, brand, model or distinctive markings.
✓Keep appraisal and insurance documents with your travel/customs records.
✓List the jewellery individually on the personal-effects inventory when appropriate.
5. Who Can Receive Duty-Free Personal-Effects Treatment?
Duty-free treatment depends on the tariff provision and the person's customs category. For settlers under tariff item 9807.00.00, qualifying personal and household effects generally must have been owned, possessed and used abroad before arrival, with the statutory and regulatory exceptions. Former residents, seasonal residents and beneficiaries have separate tariff provisions.
Key Policy Highlights & Benchmarks
- A person's immigration label alone does not decide which customs tariff provision applies.
- Commercial goods are not automatically converted into duty-free personal effects simply by listing them on BSF186.
- Goods intended for commercial use can fall outside the personal-effects entitlement and require ordinary customs treatment.
- The current CBSA BSF186 itself contains classification declarations tied to the relevant tariff categories.
| Category | Relevant Tariff Item | General Framework |
|---|---|---|
| Settler | 9807.00.00 | Qualifying personal and household goods; ownership, possession and prior-use requirements generally apply |
| Former resident | 9805.00.00 | Separate conditions apply based on the person's prior residence in Canada and period abroad |
| Beneficiary | 9806.00.00 | Personal and household effects received by a resident of Canada as a qualifying inheritance or bequest |
| Seasonal resident | 9829.00.00 | Specific rules apply to qualifying persons maintaining seasonal residences in Canada |
| Temporary non-resident importing baggage/conveyances | 9803.00.00 | Temporary importation for personal use, subject to the non-resident, reporting, admissibility and export requirements |
6. Settler Goods, Ownership and Twelve-Month Disposal Rule
Under tariff item 9807.00.00, qualifying settler goods generally need to have been owned, possessed and used abroad before arrival, subject to statutory exceptions. Goods imported under the settler treatment that are sold or otherwise disposed of within 12 months after physical importation can become subject to the duties that would otherwise have applied.
Key Policy Highlights & Benchmarks
- The twelve-month rule runs from the date the particular goods physically arrive in Canada.
- The rule applies to qualifying goods imported under the settler tariff treatment, including relevant vehicles.
- Wedding-related goods and certain alcohol, tobacco and other statutory exceptions have separate treatment under the tariff rules.
- If a qualifying item is sold, gifted or otherwise disposed of within the applicable period, CBSA should be notified and duties may become payable.
- False declarations or failure to comply with the conditions of importation can lead to duties, penalties or seizure.
Do not describe tariff item 9807 as 'everything a newcomer owns is tax-free.' Eligibility depends on the person's tariff status and the goods' statutory conditions.
7. Goods to Follow and Later Cargo Clearance
Goods to follow must be reported at the traveller's first point of arrival. CBSA's current guidance states that later-arriving goods can receive the applicable duty- and tax-free treatment only when they were declared on the original personal-effects accounting document.
Key Policy Highlights & Benchmarks
- The carrier itself is not automatically the importer's customs agent. If an importer cannot attend, written authorization to an agent may be used, subject to CBSA's agency rules.
- A carrier transporting the goods cannot act as the importer's agent unless it is acting as a licensed customs broker under the applicable rules.
- The cargo-control document is acquitted by reference to the BSF186 accounting number and office reference.
- Goods arriving at a different CBSA office can involve document-forwarding procedures between offices.
Critical Regulatory NoteA freight forwarder's delivery process is not a substitute for CBSA accounting and release. The shipment can still be reviewed or examined by CBSA.
Mandatory Action Checklist
✓Prepare a separate section of the inventory for goods that will arrive later.
✓Declare the goods to follow at your first Canadian point of arrival even if none of those goods are physically with you.
✓Retain the importer copy of BSF186 and its accounting number.
✓When the shipment arrives, provide the original BSF186 or an authorized agent's documentation as required.
✓If the goods arrive by commercial carrier, the shipment will have a cargo-control document and may be released at the port of entry or proceed in-bond to a sufferance warehouse.
✓CBSA can compare the cargo manifest with the personal-effects declaration and can refer goods for examination.
✓If the importer or authorized agent cannot establish that the goods were previously declared, or discrepancies exist, regular duties and taxes can apply.
8. Commercial Goods and Business Equipment
Goods used or intended to be used commercially are not eligible as ordinary personal or household effects under the settler provision. A business owner should therefore separate household/personal belongings from inventory, commercial equipment and goods intended for sale or commercial use before preparing the customs declaration.
Do not classify commercial inventory or business equipment as household effects merely to obtain duty-free treatment.
| Goods | Personal-Effects Treatment | What to Do |
|---|---|---|
| Personal clothing and household furniture | Can qualify when the person and goods satisfy the applicable tariff provision | List as personal effects with appropriate values |
| Personal laptop used privately | Can qualify as a personal effect if the relevant tariff conditions are met | Describe the item and include identifying information where applicable |
| Inventory purchased for resale | Not an ordinary personal or household effect | Use the commercial import process and applicable tariff classification |
| Equipment intended for business operations | Not automatically eligible as a settler personal effect | Determine the correct commercial or specialized customs treatment before importation |
9. Temporary Residents, Students and Visitors
Temporary importation is a separate customs concept from the permanent importation of personal effects. Current CBSA guidance under tariff item 9803.00.00 concerns baggage and conveyances temporarily imported by a person who is not a resident of Canada for that person's own use, provided the goods are reported, not subject to restrictions, and exported at the end of the visit.
Key Policy Highlights & Benchmarks
- Tariff item 9803.00.00 is not a blanket permanent duty-free import rule for every student or temporary worker.
- Temporary importation normally depends on the traveller being a non-resident for customs purposes and on the goods being exported when the temporary visit ends.
- CBSA's 2026 Memorandum D2-1-1 specifically addresses temporary importation of baggage and conveyances by non-residents.
- Where documentation is needed for a temporary import under 9803.00.00, CBSA states that Form E29B, Temporary Admission Permit, may be issued.
- The goods must still comply with all restrictions and requirements of other government departments.
Critical Regulatory NoteDo not promise an international student or temporary worker a permanent duty-free importation of all personal belongings under BSF186. The applicable temporary-importation rules depend on the person's customs status and the intended use and export of the goods.
10. Vehicles and Other Conveyances
BSF186 includes a dedicated conveyances section requiring the make, model and identifying information of the vehicle, vessel, aircraft or trailer and indicating the K22 or vehicle import form number where applicable. Listing a vehicle on BSF186 does not by itself establish that the conveyance is admissible or exempt from every duty, tax, registration or safety requirement.
Key Policy Highlights & Benchmarks
- The BSF186 itself states that all conveyances must be eligible for importation in accordance with Transport Canada requirements.
- Vehicle import registration fees may apply.
- Transport Canada admissibility and safety requirements are separate from CBSA customs accounting.
- Depending on the vehicle and origin, additional vehicle-import processes can apply.
- A qualifying settler vehicle can be included in the personal-effects declaration, but separate vehicle requirements still have to be satisfied.
- Provincial registration, licensing and insurance requirements arise after federal importation and should be handled separately.
Mandatory Action Checklist
✓Confirm vehicle admissibility before shipping it.
✓Record the VIN or other required identifying information.
✓Prepare ownership and registration documents.
✓Identify any required vehicle import form or RIV-related documentation where applicable.
✓Declare the conveyance on BSF186 when claiming the relevant personal-effects treatment.
✓Budget separately for registration fees, inspection requirements and any applicable duty or tax.
11. Step-by-Step BSF186 Process
The official CBSA process can be prepared in advance but is finalized at the first Canadian point of arrival.
Important Guidelines & Notes
- CBSA's current guidance says the personal-effects list should be prepared in duplicate, but this is not the same as a universal rule that every traveller must print two separate copies of the BSF186 form itself.
- The form can be completed in advance or completed by the CBSA officer when the traveller arrives.
- If a mover's inventory is used as an additional list, approximate values should be shown.
Mandatory Action Checklist
✓Identify whether you are using tariff item 9805.00.00, 9806.00.00, 9807.00.00, 9829.00.00 or another import provision.
✓Prepare two copies of your complete personal-effects inventory before travel. The inventory should show values and make, model and serial numbers where applicable.
✓Divide the inventory into goods accompanying you and goods to follow.
✓Complete BSF186 online in advance if desired.
✓At your first Canadian point of arrival, personally declare the goods and present the BSF186 and supporting documents to the CBSA officer.
✓Sign the completed declaration and allow the CBSA officer to complete the shaded fields, assign the accounting number and finalize the document.
✓Retain the importer copy and accounting number.
✓For later goods, present the required documentation to CBSA or an authorized agent when the shipment arrives.
✓Respond to any CBSA questions and be prepared for an examination if the shipment is referred for inspection.
12. Common BSF186 Mistakes to Avoid
Mandatory Action Checklist
✓Treating BSF186 as a blanket 'expat tax-free form.'
✓Failing to identify the correct customs category before claiming an exemption.
✓Listing commercial inventory or business equipment as household effects.
✓Treating photographs and formal appraisals as universally mandatory for all jewellery.
✓Using a rigid replacement-value formula that CBSA does not prescribe for every item.
✓Forgetting to separate goods accompanying the traveller from goods to follow.
✓Failing to declare goods to follow at the first point of arrival.
✓Assuming the freight forwarder alone can clear a later shipment without CBSA accounting.
✓Losing the importer copy or accounting number for goods to follow.
✓Assuming a temporary student or worker can permanently import all personal goods duty-free under 9803.00.00.
✓Assuming listing a vehicle on BSF186 removes Transport Canada or provincial requirements.
✓Ignoring the 12-month disposal rule that can trigger duties on qualifying settler goods.
13. Quick Decision Guide
| Your Situation | Primary Customs Question |
|---|---|
| First-time settler moving to Canada | Do you qualify for tariff item 9807.00.00 and do the goods meet the ownership, possession and use conditions? |
| Former Canadian resident returning | Do the former-resident rules under tariff item 9805.00.00 apply instead? |
| Seasonal resident | Does tariff item 9829.00.00 apply to your residence and goods? |
| Beneficiary receiving an inheritance | Do the goods qualify under tariff item 9806.00.00? |
| Student or temporary worker who remains a non-resident for customs purposes | Does temporary importation under tariff item 9803.00.00 apply and must an E29B permit be issued? |
| Goods arriving after the traveller | Were the goods listed as goods to follow at the first Canadian point of arrival? |
| Commercial inventory or business equipment | What ordinary commercial customs classification and import process applies? |
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Frequently Asked Questions (FAQs)
CBSA Form BSF186 is the current Personal Effects Accounting Document. It is used for qualifying personal-effects imports under several tariff provisions, including settlers, former residents, seasonal residents and beneficiaries. Older CBSA materials refer to the predecessor form as B4.
No. CBSA's guidance says general household items can be group-listed with an overall value, while distinctive or high-value goods should be described in enough detail to identify them. Serial numbers should be included where applicable.
CBSA recommends individually identifying valuable jewellery and says it is best to use insurance or jeweller-appraisal wording and dated photographs signed by a jeweller or gemologist. These are strong documentation practices, but the guidance does not make a formal appraisal-and-photo attachment a universal requirement for every item of jewellery.
Not under the ordinary personal- or household-effects entitlement simply because you list it on BSF186. CBSA states that goods used or to be used commercially are not eligible as personal or household effects under the settler rules. The correct commercial import treatment depends on the goods and circumstances.
The goods are accounted for against the original BSF186 accounting number. You or an authorized agent may need to deal with CBSA at the port of entry or inland process, and CBSA can compare the shipment with the original declaration and refer it for examination. Keep the importer copy of BSF186 because it is important evidence that the goods were previously declared.
Not automatically. Temporary importation under tariff item 9803.00.00 applies to qualifying non-residents' baggage and conveyances that are imported temporarily, reported and exported at the end of the visit. Where documentary control is needed, CBSA may use Form E29B. The correct treatment depends on the person's customs status and the goods.
Official Government Sources & Authorities
- CBSA - BSF186 Personal Effects Accounting Document
- CBSA - BSF186A Personal Effects Accounting Document
- CBSA - Memorandum D17-1-3: Casual Importations
- CBSA - Memorandum D2-2-1: Settlers' Effects, Tariff Item 9807.00.00
- CBSA - Moving or returning to Canada
- CBSA - Memorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-Residents
- CBSA - 2026 Customs Tariff, Chapter 98
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BSF186 Key Facts
Current FormBSF186 Personal Effects Accounting Document
Former Form NumberFormer B4; continuation/list form formerly B4A
Who Uses ItSettlers, former residents, seasonal residents and beneficiaries
Goods to FollowMust be declared at first Canadian point of arrival
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