MEMORANDUM D17-1-10

CODING OF CUSTOMS ACCOUNTING DOCUMENTS

APPENDIX J

FORM B3, TYPE F – CODING INSTRUCTIONS FOR
CONSOLIDATED ACCOUNTING DOCUMENTS

This appendix details the completion instructions for type F consolidated documents for goods released under the Courier Low Value Shipment Program.

For further details regarding this program, refer to Memorandum D17-4-0, Courier/Low Value Shipment Program – Low Value Commercial Goods.

The following are three types of acceptable formats.

(a) Total Consolidation

This accounting is a monthly summary of total duties and taxes.

Field No. 1 – Importer Name and Address

Indicate "Various" for the importer's name and the broker or agent's business number and import/export (RM) account in the space provided in the field "No."

Field No. 2 – Transaction Number

Self-explanatory, as per Appendix B.

Field No. 3 – Type

Indicate "F."

Field No. 4 – Office Number

Self-explanatory, as per Appendix B.

Field No. 5 – GST Registration Number

Leave blank.

Field No. 6 – Payment Code

Leave blank.

Field No. 7 – Mode of Transport

Indicate "2."

Field No. 8 – Port of Unlading

Leave blank.

Field No. 9 – Total Value for Duty

Indicate amount in Canadian dollars, rounded to the nearest dollar.

Field No. 10 – Subheader Number

Indicate "1."

Field No. 11 – Vendor Name and Number

Indicate "Various" and "UNY 12345" on a second line in the Name field and leave the Number field blank.

Field No. 12 – Country of Origin

Indicate "UNY" for goods entitled to tariff treatments "2" (Most-Favoured-Nation Tariff); "10" (United States Tariff); "12" (Mexico-United States Tariff); and "13" (Canada-Israel Agreement Tariff). For all other tariff treatments, indicate the country of origin. Show the three-digit alphabetic state code if the country of origin is the United States. Show the two-digit alphabetic code for other countries. Please refer to Appendix H, List 2, for the appropriate codes.

Field No. 13 – Place of Export

Indicate "UNY" for goods entitled to tariff treatments "2" (Most-Favoured-nation Tariff); "10" (United States Tariff); "12" (Mexico-United States Tariff); and "13" (Canada-Israel Agreement Tariff). For all other countries, indicate the country of export. Show the three-digit alphabetic state code if the country of export is the United States. Show the two-digit alphabetic code if the country of export is other than the United States. Please refer to Appendix H, List 2, for the appropriate codes.

Field No. 14 – Tariff Treatment

Indicate the tariff treatment code for the goods (duties and taxes must be calculated off entry using the appropriate tariff treatment). For a list of tariff treatment codes, see Appendix B, Field No. 14 – Tariff Treatment. Each new tariff treatment must be shown on a new subheader.

Field No. 15 – U.S. Port of Exit

Indicate "1001."

Field No. 16 – Direct Shipment Date

Leave blank.

Field No. 17 – Currency Code

Indicate "CAD" (currency conversions are made off entry).

Field No. 18 – Time Limit

Leave blank.

Field No. 19 – Freight

Indicate "1."

Field No. 20 – Release Date

Indicate the first day of the current month.

Field No. 21 – Line

Self-explanatory, as per Appendix B.

Field No. 22 – Description

Indicate "LVS."

Field No. 23 – Weight in Kilograms

Indicate "1."

Field No. 24 – Previous Transaction Number

Leave blank.

Field No. 25 – Previous Transaction Line

Leave blank.

Field No. 26 – Special Authority

Leave blank.

Field No. 27 – Classification Number

Use the dummy classification number "0000999900."

Field No. 28 – Tariff Code

Leave blank.

Field No. 29 – Quantity

Show the number of consolidated shipments on this line.

Field No. 30 – Unit of Measure

Leave blank.

Field No. 31 – Value for Duty Code

Indicate "13."

Field No. 32 – SIMA Code

Indicate "51" if the SIMA is applicable; otherwise, leave blank.

Field No. 33 – Rate of Customs Duty

Indicate "1.0" (duties and taxes must be calculated off entry using the appropriate duty rate).

Field No. 34 – Excise Tax Rate

Indicate "44.0" (excise tax must be calculated off entry using the appropriate rates).

Field No. 35 – Rate of GST

Indicate "39.0" (GST must be calculated off entry using the appropriate rate).

Field No. 36 – Value for Currency Conversion

Use "CAD" (currency conversions are made off entry).

Field No. 37 – Value for Duty

Use "CAD."

Field No. 38 – Customs Duties

Indicate the customs duty amount.

Field No. 39 – SIMA Assessment

Show the total SIMA assessment payable, if applicable.

Field No. 40 – Excise Tax

Enter the total excise tax payable.

Field No. 41 – Value for Tax

Use "CAD."

Field No. 42 – GST

Enter the total GST payable.

Field No. 43 – Deposit

Leave blank.

Field No. 44 – Warehouse Number

Leave blank.

Field No. 45 – Cargo Control Number

Leave blank.

Field No. 46 – Carrier Code at Importation

Leave blank.

Field No. 47 – Customs Duties

Enter the total customs duties payable.

Field No. 48 – SIMA Assessment

Enter the total SIMA assessment payable.

Field No. 49 – Excise Tax

Enter the total excise tax payable.

Field No. 50 – GST

Enter the total GST payable.

Field No. 51 – Total

Enter the total payable.

(b) Consolidation by Importer

Consolidation by importer is an alternative to the total consolidation method. It is a monthly accounting summarizing duties and taxes.

Field No. 1 – Importer Name and Address

Use actual business number or broker's/agent's business number and import/export (RM) account in the space provided in the field "No."

Field No. 2 – Transaction Number

Self-explanatory, as per Appendix B.

Field No. 3 – Type

Indicate "F."

Field No. 4 – Office Number

Self-explanatory, as per Appendix B.

Field No. 5 – GST Registration Number

Leave blank.

Field No. 6 – Payment Code

Leave blank.

Field No. 7 – Mode of Transport

Indicate "2."

Field No. 8 – Port of Unlading

Leave blank.

Field No. 9 – Total Value for Duty

Use "CAD" rounded to the nearest dollar.

Field No. 10 – Subheader number

Indicate "1."

Field No. 11 – Vendor Name and Number

Indicate "Various" and "UNY 12345" on a second line in the Name field and leave the Number field blank.

Field No. 12 – Country of Origin

Indicate "UNY" for goods entitled to tariff treatments "2" (Most-Favoured-Nation Tariff); "10" (United States Tariff); "12" (Mexico-United States Tariff); and "13" (Canada-Israel Agreement Tariff). For all other tariff treatments, indicate the country of origin. Show the three-digit alphabetic state code if the country of origin is the United States. Show the two-digit alphabetic code for other countries. Please refer to Appendix H, List 2, for the appropriate codes.

Field No. 13 – Place of Export

Indicate "UNY" for goods entitled to tariff treatments "2" (Most-Favoured-Nation Tariff);"10" (United States Tariff); "12" (Mexico-United States Tariff); and "13" (Canada-Israel Agreement Tariff). For all other countries, indicate the country of export. Show the three-digit alphabetic state code if the country of export is the United States. Show the two-digit alphabetic code if the country of export is other than the United States. Please refer to Appendix H, List 2, for the appropriate codes.

Field No. 14 – Tariff Treatment

Indicate the tariff treatment code for the goods (duties and taxes must be calculated off entry using the appropriate tariff treatment). For a list of tariff treatment codes, see Appendix B, Field No. 14 – Tariff Treatment. Each new tariff treatment must be shown on a new subheader.

Field No. 15 – U.S. Port of Exit

Indicate "1001."

Field No. 16 – Direct Shipment Date

Leave blank.

Field No. 17 – Currency Code

Indicate "CAD" (currency conversions are made off entry).

Field No. 18 – Time Limit

Leave blank.

Field No. 19 – Freight

Indicate "1."

Field No. 20 – Release Date

Indicate the first day of the current month.

Field No. 21 – Line

Self-explanatory, as per Appendix B.

Field No. 22 – Description

Indicate "LVS."

Field No. 23 – Weight in Kilograms

Indicate "1."

Field No. 24 – Previous Transaction Number

Leave blank.

Field No. 25 – Previous Transaction Line

Leave blank.

Field No. 26 – Special Authority

Leave blank.

Field No. 27 – Classification Number

Use the dummy classification number "0000999900."

Field No. 28 – Tariff Code

Leave blank.

Field No. 29 – Quantity

Show the number of consolidated shipments on this line.

Field No. 30 – Unit of Measure

Leave blank.

Field No. 31 – Value for Duty Code

Indicate "13."

Field No. 32 – SIMA Code

Indicate "51" if the SIMA is applicable; otherwise, leave blank.

Field No. 33 – Rate of Customs Duty

Indicate "1.0" (duties and taxes must be calculated off entry using the appropriate duty rate).

Field No. 34 – Excise Tax Rate

Indicate "44.0" (excise tax must be calculated off entry using the appropriate rates).

Field No. 35 – Rate of GST

Indicate "39.0" (GST must be calculated off entry using the appropriate rate).

Field No. 36 – Value for Currency Conversion

Use "CAD" (currency conversions are made off entry).

Field No. 37 – Value for Duty

Use "CAD."

Field No. 38 – Customs Duties

Indicate the customs duty amount.

Field No. 39 – SIMA Assessment

Show the total SIMA assessment payable, if applicable.

Field No. 40 – Excise Tax

Enter the total excise tax payable.

Field No. 41 – Value for Tax

Use "CAD."

Field No. 42 – GST

Enter the total GST payable.

Field No. 43 – Deposit

Leave blank.

Field No. 44 – Warehouse Number

Leave blank.

Field No. 45 – Cargo Control Number

Leave blank.

Field No. 46 – Carrier Code at Importation

Leave blank.

Field No. 47 – Customs Duties

Enter the total customs duties payable.

Field No. 48 – SIMA Assessment

Enter the total SIMA assessment payable.

Field No. 49 – Excise Tax

Enter the total excise tax payable.

Field No. 50 – GST

Enter the total GST payable.

Field No. 51 – Total

Enter the total payable.

(c) Special Authority Shipments

Shipments released under this program that are accounted for using a special authority number, specifically OICs and duty deferral, must be accounted for separately, either individually on a transaction-by-transaction basis or consolidated by importer. Multiple transactions using the same special authority for an importer can be combined into one line if the following information is equal for each transaction:

– Business Number, import/export account;
– Special Authority (OIC number);
– Classification Number;
– Tariff Treatment;
– Customs Duty Rate Input;
– Excise Tax Rate;
– Rate of GST.

In cases where one importer uses more than one special authority, the information can be consolidated into one entry with each special authority reported on a separate line on the entry.

Accounting is not necessary for shipments released under the Courier Imports Remission Order (CIRO).

Field No. 1 – Importer Name and Address

Use importer's business numbers and import/export (RM) account number in the space provided in the field "No."

Field No. 2 – Transaction Number

Self-explanatory, as per Appendix B.

Field No. 3 – Type

Indicate "F."

Field No. 4 – Office Number

Self-explanatory, as per Appendix B.

Field No. 5 – GST Registration Number

Leave blank.

Field No. 6 – Payment Code

Leave blank.

Field No. 7 – Mode of Transport

Indicate "2."

Field No. 8 – Port of Unlading

Leave blank.

Field No. 9 – Total Value for Duty

Use "CAD" rounded to the nearest dollar.

Field No. 10 – Subheader Number

Self-explanatory, see Appendix B.

Field No. 11 – Vendor Name and Number

Indicate "Various" and "UNY 12345" on a second line in the Name field and leave the Number field blank.

Field No. 12 – Country of Origin

Indicate "UNY" for goods entitled to tariff treatments "2" (Most-Favoured-Nation Tariff); "10" (United States Tariff); "12" (Mexico-United States Tariff); and "13" (Canada-Israel Agreement Tariff). For all other tariff treatments, indicate the country of origin. Show the three-digit alphabetic state code if the country of origin is the United States. Show the two-digit alphabetic code for other countries. Please refer to Appendix H, List 2, for the appropriate codes.

Field No. 13 – Place of Export

Indicate "UNY." for goods entitled to tariff treatments "2" (Most-Favoured-Nation Tariff); "10" (United States Tariff); "12" (Mexico-United States Tariff); and "13" (Canada-Israel Agreement Tariff). For all other countries, indicate the country of export. Show the three-digit alphabetic state code if the country of export is the United States. Show the two-digit alphabetic code if the country of export is other than the United States. Please refer to Appendix H, List 2, for the appropriate codes.

Field No. 14 – Tariff Treatment

Self-explanatory, as per Appendix B.

Field No. 15 – U.S. Port of Exit

Indicate "1001."

Field No. 16 – Direct Shipment Date

Leave blank.

Field No. 17 – Currency Code

Indicate "CAD" (currency conversions are made off entry).

Field No. 18 – Time Limit

Leave blank.

Field No. 19 – Freight

Indicate "1."

Field No. 20 – Release Date

Indicate the first day of the current month.

Field No. 21 – Line

Self-explanatory, as per Appendix B.

Field No. 22 – Description

Self-explanatory, as per Appendix B.

Field No. 23 – Weight in Kilograms

Indicate "1."

Field No. 24 – Previous Transaction Number

Leave blank.

Field No. 25 – Previous Transaction Line

Leave blank.

Field No. 26 – Special Authority

Show the Order in Council number in this field.

Field No. 27 – Classification Number

Show the correct classification number as indicated in the Customs Tariff.

Field No. 28 – Tariff Code

Leave blank.

Field No. 29 – Quantity

Show the number of consolidated shipments on this line.

Field No. 30 – Unit of Measure

Leave blank.

Field No. 31 – Value for Duty Code

Indicate "13."

Field No. 32 – SIMA Code

Indicate "51" if SIMA is applicable; otherwise, leave blank.

Field No. 33 – Rate of Customs Duty

Self-explanatory, as per Appendix B.

Field No. 34 – Excise Tax Rate

Self-explanatory, as per Appendix B.

Field No. 35 – Rate of GST

Self-explanatory, as per Appendix B.

Field No. 36 – Value for Currency Conversion

Use "CAD" (currency conversions are made off entry).

Field No. 37 – Value for Duty

Use "CAD."

Field No. 38 – Customs Duties

Indicate the customs duty amount.

Field No. 39 – SIMA Assessment

Show the total SIMA assessment payable, if applicable.

Field No. 40 – Excise Tax

Enter the total excise tax payable.

Field No. 41 – Value for Tax

Use "CAD."

Field No. 42 – GST

Enter the total GST payable.

Field No. 43 – Deposit

Leave blank.

Field No. 44 – Warehouse Number

Leave blank.

Field No. 45 – Cargo Control Number

Leave blank.

Field No. 46 – Carrier Code at Importation

Leave blank.

Field No. 47 – Customs Duties

Enter the total customs duties payable.

Field No. 48 – SIMA Assessment

Enter the total SIMA assessment payable.

Field No. 49 – Excise Tax

Enter the total excise tax payable.

Field No. 50 – GST

Enter the total GST payable.

Field No. 51 – Total

Enter the total payable.

EXAMPLE 1

TOTAL CONSOLIDATION

This example shows a total consolidation of various importers' shipments under the broker's/agent's business number and import/export account and the generic classification number 0000999900.

EXAMPLE 2

CONSOLIDATION BY BUSINESS NUMBER

This example shows a consolidation by business number. Note that within a business number it is also possible to consolidate by special authority number (two different Orders in Council are shown here). The remainder of this importer's shipments have been consolidated under the generic classification number 0000999900.

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