Short answer: when you move to Canada as a new settler or as a returning former resident, the Canada Border Services Agency (CBSA) lets you declare your owned, used personal and household goods on a BSF186 (also called Form B4, the Personal Effects Accounting Document) and bring them in free of duty and most taxes. You complete it at your first point of entry, listing both the goods arriving with you and the "goods to follow" that will arrive later. According to CBSA Memorandum D2-2-1, the form should be completed at first entry even if no goods arrive that day, and there is no time limit for importing goods to follow that are listed on it. Which tariff item applies depends on your situation: new settlers establishing residence for the first time generally fall under tariff item 9807.00.00, while Canadians and former residents returning after living abroad generally fall under tariff item 9805.00.00, and the two have different rules. This guide explains how the form works and how the rules differ; always confirm current details on cbsa-asfc.gc.ca before you move.
Where to Get the BSF186 Form
The BSF186 is available as a free download from the CBSA website at cbsa-asfc.gc.ca. Search for "BSF186" or "B4 personal effects." You can also pick up a paper copy at any Canadian port of entry.
CBSA BSF186 form pageWhat Is the BSF186 (Form B4) and Who Needs to File It?
The BSF186 (Form B4) is a CBSA customs declaration form used by people who are establishing or re-establishing residence in Canada. It is a detailed inventory of the personal and household goods you are importing, both the items arriving with you now and the items you will ship or import later. CBSA officers use it to release your accompanying goods and to clear your "goods to follow" duty- and tax-free when they arrive.
Which Customs Tariff item applies depends on your situation. The two main categories are:
- ✓ Settlers (tariff item 9807.00.00): people entering Canada with the intention of establishing, for the first time, a residence for at least 12 months. This typically includes new permanent residents arriving for the first time, and convention refugees and protected persons arriving to settle.
- ✓ Former residents (tariff item 9805.00.00): Canadian citizens, permanent residents, or former residents returning to resume residence after a continuous absence abroad of at least one year. Different conditions apply to this group, including a six-month ownership rule and a per-item value cap (covered below).
- ✓ Temporary residents on long-term work or study: separate rules and tariff items can apply (for example, goods imported temporarily). If you are coming for a fixed period rather than to settle, confirm with CBSA which provisions apply to you.
Important timing: CBSA Memorandum D2-2-1 says a Form B4 should be completed at your first point of entry, listing the goods arriving with you and any goods to follow, even if no goods accompany you that day. Have it filled out in advance so you can list everything accurately. If you are admitted without declaring your goods to follow, you may lose the ability to import them duty-free later. Verify the current process on cbsa-asfc.gc.ca.
The Two Lists: Goods Accompanying vs. Goods to Follow
The BSF186 has two distinct sections, and understanding the difference is critical to importing everything you own duty-free.
List A: Goods Accompanying You
List A covers all items arriving with you at the port of entry, suitcases, boxes, items in your vehicle, and any other goods in your physical possession at the border. These are released immediately upon your entry after the CBSA officer reviews your BSF186. Every item should be described clearly: general categories (e.g., "household furniture," "clothing," "kitchen items") are acceptable for everyday household goods, but specific high-value items should be individually listed with their estimated value in Canadian dollars.
List B: Goods to Follow
List B covers everything you own abroad that you plan to import into Canada later, items being shipped by moving company, stored in your home country, or otherwise not with you at the time of entry. The CBSA stamps and retains a copy of your BSF186, which your movers or customs broker will use to clear your shipped goods duty-free when they arrive. You cannot add items to List B after your first entry. Be thorough: if something is not on List B at the time of your initial crossing, it cannot be imported duty-free as a settler's effect later.
For high-value items like electronics, jewelry, musical instruments, and art, include serial numbers, make, model, and estimated value. For vehicles, include the VIN, year, make, model, and current country of registration. For ordinary household goods, general descriptions with estimated values are sufficient.
Goods to Follow: No Time Limit, But a 12-Month Resale Rule
A common myth is that you have only one year to bring in your shipped belongings. In fact, CBSA Memorandum D2-2-1 states that for settler's effects there is no time limit for importing goods to follow that were listed on your original Form B4. The same is true for former residents under Memorandum D2-3-2. What matters is that every item was declared and detailed on the BSF186 at your first entry; if it was listed, you can generally import it duty-free later when it arrives, whether that is weeks or years afterward. This accommodates the reality of international moves, where shipping containers and household goods can take months to arrive.
There is, however, a separate restriction to know about: goods imported duty-free as settler's effects (or as a former resident's effects) generally may not be sold or otherwise disposed of within 12 months of import without becoming subject to the duties and taxes that would otherwise have applied. The exemption is meant for your own continued personal and household use, not for quick resale. Verify the current rules and any exceptions in CBSA Memoranda D2-2-1 and D2-3-2.
Vehicles: Vehicles can be listed on the BSF186 and brought in under these provisions, but a vehicle must genuinely qualify as your personal effect. Under D2-2-1, a settler's vehicle must have been owned and possessed before arrival, licensed and insured in your name for use abroad, and actually driven on the open roads abroad for some distance before you arrive in Canada. (Note: the often-cited six-month ownership rule applies to former residents under tariff item 9805.00.00, not to first-time settlers under 9807.00.00.) Leased vehicles generally do not meet the ownership requirement. Importing a vehicle is also a separate process with Transport Canada and the Registrar of Imported Vehicles (RIV); see the importing-vehicle-canada guide and verify current requirements on riv.ca.
What Qualifies as Duty-Free Settler's Effects
Not everything you bring to Canada qualifies for the settler's effects duty-free exemption. The core requirement under Customs Tariff item 9807.00.00 is that the goods must have been owned, possessed, and used by you abroad before you moved to Canada.
✓ Generally qualifies
- Household furniture and appliances owned and used abroad
- Personal clothing and accessories
- Electronics you owned and used (laptops, cameras, phones)
- Books, tools, hobby equipment
- A vehicle you owned, licensed, insured and drove abroad before arrival
- Musical instruments you owned and used
✗ Generally does NOT qualify
- Goods bought purely to import that you never actually used abroad
- Items bought specifically to import for resale or commercial use
- Leased goods or vehicles (ownership requirement not met)
- Goods shipped to Canada while you remain abroad without meeting all conditions
- Alcohol above the personal exemption limits
- Tobacco above the personal exemption limits
For items that do not qualify, standard customs duties, GST/HST, and any provincial sales tax may apply on their value. A key exception to the "used abroad" rule: wedding gifts and trousseau can qualify even if not yet used, generally where the marriage took place within three months before, or is to take place within three months after, your arrival (see D2-2-1). Alcohol and tobacco follow the regular traveller personal exemption limits regardless of settler status, and amounts above those limits are subject to duty and tax.
If you are a returning former resident (tariff item 9805.00.00) rather than a first-time settler, two extra conditions apply that settlers do not face: goods must generally have been owned, possessed and used abroad for at least six months before your return, and the duty-free benefit on any single item is capped at CAD $10,000, with duty and tax applying only to the value above $10,000 (excise levies, such as on air conditioning or fuel-inefficient vehicles, still apply). Confirm the current figure in CBSA Memorandum D2-3-2.
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View Deep Dives → From $49.99How to Fill Out the BSF186
The BSF186 has a structured format. Here is a section-by-section overview of what to include:
- 1Personal Information: Your full name, date of birth, current address abroad, and future Canadian address (if known). If you do not yet have a Canadian address, write the address of where you will initially stay.
- 2Date of Arrival: The date you are crossing the border to establish residency. This starts your one-year import window.
- 3List A: Goods With You Now: Describe all items accompanying you. Use categories for ordinary household goods (e.g., "kitchen items, $500," "clothing, $2,000"). List high-value items individually with serial numbers and estimated values in CAD.
- 4List B: Goods to Follow: List everything you intend to import later. Be as comprehensive as possible, include furniture, appliances, additional electronics, tools, and any vehicles. Values in CAD. Items not declared at your first entry generally cannot be claimed duty-free later, so list everything now even if you are unsure of exact dates.
- 5Vehicles: List separately with VIN, year, make, model, country of registration, date of purchase, and current value. Bring proof of ownership (title or registration) plus proof it was licensed and insured to you abroad. Former residents (9805.00.00) should also be able to show six months of ownership and use; first-time settlers do not have that six-month rule.
- 6Signature: Sign and date the form. By signing, you are certifying the accuracy of the information and your eligibility as a settler.
Bring multiple copies of the completed BSF186 to the border, the CBSA officer will stamp and retain one copy for their records, and you should keep a copy for your own records and to provide to your customs broker or moving company when your shipped goods arrive.
Consequences of Not Filing the BSF186
The BSF186 is not just paperwork, it is the legal basis for your duty-free entitlement. If you do not file the BSF186 at your first port of entry, or if you fail to declare goods on it, the consequences are significant:
- ⚠Full duty and tax on your own belongings: Without your goods declared on a BSF186, shipped household goods can be assessed as ordinary imports when they arrive in Canada. You may owe customs duties and GST/HST on items you already own and used abroad, including furniture, electronics, and clothing.
- ⚠Declare your goods to follow at first entry: Only goods that were declared and listed as goods to follow on your original Form B4 are eligible for duty- and tax-free import later under the settler or former-resident provisions. Declaring them up front is what preserves the benefit; the good news is there is no deadline to actually bring listed goods in.
- ⚠Items not listed cannot be added later: Any item you forgot to include cannot generally be claimed as a settler's or former resident's effect when it arrives, and would be assessed at the duties and taxes that normally apply. When in doubt, list it.
Practical note: If you arrive at the border as a new PR and do not yet have a completed BSF186, CBSA officers can sometimes provide you with the form at the port of entry. However, it is far better to have it prepared in advance to ensure you have time to list everything accurately.
Frequently Asked Questions
Do I need to file a BSF186 if I am a Canadian citizen returning from abroad?+
Yes, if you are a Canadian citizen who has been living abroad and is returning to re-establish residency in Canada, you are eligible to file the BSF186 to claim the settler's effects duty-free exemption. The same rules apply: you must file it at your first port of entry upon your return, and goods must have been owned and used abroad before your return.
Can I include my spouse's belongings on my BSF186?+
Yes. A BSF186 can cover an entire household moving together. Family members moving together at the same time can be included on a single form, listing all goods belonging to the household. Each person must meet the eligibility requirements (establishing residency) for their goods to qualify.
What if my shipped goods arrive before I enter Canada?+
Your goods should not arrive in Canada before you do if you plan to claim them as settler's effects. The duty-free exemption requires that you have already established residency (i.e., entered as a settler). Goods arriving before your first entry as a settler would typically be assessed as commercial imports. Coordinate your shipping timeline so that your physical arrival precedes or coincides with your goods.
Do I need a customs broker for my shipped goods?+
You are not legally required to use a customs broker, but for large shipments (full container loads, international moving company shipments) it is strongly recommended. Your broker will use your stamped BSF186 copy to clear your goods duty-free when they arrive at a Canadian customs warehouse. Provide them a copy of your BSF186 as soon as possible.
Are there limits on how much alcohol and tobacco I can import duty-free?+
Yes. Alcohol and tobacco are excluded from the general settler's effects duty-free exemption beyond the personal exemption limits. The personal exemption for alcohol is 1.5 litres of wine or 1.14 litres of spirits or 8.5 litres of beer (per adult, 19+ or 18+ depending on the destination province). Tobacco is limited to 200 cigarettes, 50 cigars, 200g of manufactured tobacco, and 200 tobacco sticks. Quantities above these limits are subject to duty and tax regardless of settler status.
What documentation should I bring to support my BSF186 at the border?+
Bring your completed and signed BSF186, your immigration documents confirming your status (COPR, PR card, citizenship document, or equivalent), proof of residence abroad (utility bills, lease agreements), and proof of ownership for high-value items and vehicles (receipts, title documents). For a vehicle, bring proof it was licensed and insured to you and used abroad; if you are a returning former resident under 9805.00.00, bring evidence of at least six months of ownership and use. Check cbsa-asfc.gc.ca for the current document list.
Is there really no deadline to bring in my shipped goods to follow?+
According to CBSA Memoranda D2-2-1 (settlers) and D2-3-2 (former residents), there is no time limit for importing goods to follow that were declared and listed on your original Form B4 at first entry. The container can arrive months or even years later and still be cleared duty- and tax-free, provided it was listed and still meets the conditions. The "one year" figure that circulates online is a myth for this purpose. What does matter is declaring everything up front, since unlisted items generally cannot be added later. Always verify current policy on cbsa-asfc.gc.ca.
What is the difference between a settler (9807.00.00) and a former resident (9805.00.00)?+
A settler is someone establishing residence in Canada for the first time, intending to stay at least 12 months; their goods must have been owned, possessed and used abroad before arrival, with no minimum ownership period and no per-item value cap. A former resident is a Canadian or past resident returning after a continuous absence abroad of at least one year; their goods must generally have been owned, possessed and used abroad for at least six months, and the duty-free benefit is capped at CAD $10,000 per item, with duty and tax on the value above that. Both use the BSF186, but confirm which category and conditions apply to you in CBSA Memoranda D2-2-1 and D2-3-2.
Can I sell my duty-free imported furniture or car after I arrive?+
Goods you bring in duty-free as settler's or former resident's effects are meant for your continued personal and household use. CBSA policy generally restricts selling or otherwise disposing of them within 12 months of import; doing so can make them subject to the duties and taxes that would otherwise have applied. If you may need to sell something soon after arrival, check the current rule in CBSA Memorandum D2-2-1 or D2-3-2 first.
Important: This guide is educational and is based on publicly available CBSA publications, including Memorandum D2-2-1 (Settlers' Effects, tariff item 9807.00.00) and Memorandum D2-3-2 (Former Residents, tariff item 9805.00.00), and the Customs Tariff and Customs Act. Duty and tax exemption rules, value caps, and eligible goods are set by the Government of Canada and can change. Always verify the current rules with the CBSA (cbsa-asfc.gc.ca), and for vehicles with Transport Canada and the RIV (riv.ca), before your move. This is not legal, tax, or customs advice.
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