B4 and B4E Form – Canada CBSA Personal Effects Accounting Document

B4 and B4E Personal Effects Accounting Form Details

The B4 and B4E Personal Effects Accounting Document (BSF186 and BSF186A) is issued by the Canada Border Services Agency (CBSA). You must complete this form when importing personal and household effects into Canada as a settler, returning resident, former resident, seasonal resident, or beneficiary.

Who Must Complete These Forms

Anyone bringing personal or household effects into Canada under a duty-free exemption must file the B4 or B4E form. This includes Canadian citizens returning after living abroad, new settlers moving to Canada for the first time, seasonal residents bringing goods from another country, and beneficiaries receiving personal effects from a deceased Canadian resident.

What Goods Qualify for Duty-Free Entry

Personal and household goods qualify for duty-free entry if they have been owned and used abroad for at least 6 months before your move to Canada. Qualifying items include furniture, appliances, clothing, books, and tools of your trade. Newly purchased items and goods bought specifically for the move are not eligible for duty-free entry. Vehicles must also meet Transport Canada import standards to qualify.

Goods Accompanying vs. Goods to Follow

The B4 form is used for goods arriving with you at your first Canadian port of entry. If some of your belongings will arrive later by freight or shipping container, use the B4E continuation sheet to list those goods-to-follow. Both forms must be presented to a CBSA officer at your port of entry on your arrival date, even if the goods have not yet arrived in Canada.