When you move to Canada as a new permanent resident, returning resident, or settler, the Canada Border Services Agency (CBSA) requires you to declare all goods you are bringing with you — including items you have already shipped and plan to import later. The BSF186 (also called Form B4, or the Personal Effects Accounting Document) is the official form used for this declaration. Filing it correctly at the time of your first arrival is essential: it establishes your entitlement to import your own belongings duty- and tax-free under the settler's effects provisions of the Customs Tariff (tariff item 9807.00.00).
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 and Who Needs to File It?
The BSF186 (Form B4) is a CBSA customs declaration form specifically designed for people who are establishing or re-establishing residency in Canada. It is a detailed inventory of all the personal and household goods you are bringing to Canada — both items arriving with you now and items you will ship or import later.
The following categories of people are eligible to use the BSF186 and claim duty-free entry for their personal effects under Customs Tariff item 9807.00.00:
- ✓ New permanent residents arriving in Canada for the first time after receiving their PR status
- ✓ Returning Canadian citizens and former residents who have been living abroad and are returning to establish residency
- ✓ Convention refugees and protected persons arriving to settle
- ✓ Certain temporary residents who meet the residency establishment criteria
Important timing: The BSF186 must be presented to a CBSA officer at your first port of entry into Canada as a settler. You cannot file it retroactively after you have already been admitted without it. File it at your first crossing — even if most of your goods are still being packed or shipped.
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.
The 1-Year Duty-Free Window for Settler's Effects
Under Customs Tariff item 9807.00.00 and the associated CBSA policies, settlers have one year from the date of first entry to import goods listed on their BSF186 duty- and tax-free. This window exists to accommodate the practical reality of international moves, where shipping containers and household goods often take weeks or months to arrive.
Once the one-year window closes, any goods on your "goods to follow" list that have not yet been imported lose their duty-free status. They would then be subject to standard import duties and taxes as if they were newly purchased abroad.
The 6-month ownership rule for vehicles: Vehicles have an additional requirement under the settler's effects provisions. To qualify for duty-free import as a settler's effect, the vehicle must have been owned and registered in your name for at least 6 months before you moved to Canada. A vehicle purchased immediately before moving, or bought after arrival, does not qualify for this exemption. See the importing-vehicle-canada guide for full details on the vehicle import process.
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.
✓ 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
- Vehicles owned for 6+ months (see vehicle import guide)
- Musical instruments you owned and used
✗ Does NOT Qualify
- Gifts received or items purchased for other people
- Items bought specifically to import for resale
- Alcohol above personal exemption limits
- Tobacco above personal exemption limits
- Vehicles owned less than 6 months
- Items purchased after your last return from Canada
For items that do not qualify as settler's effects, standard customs duties, GST/HST, and provincial sales taxes may apply on their value. Alcohol and tobacco have separate personal exemption limits defined in the Customs Act and Excise Act — any quantity above those limits is taxable regardless of settler status.
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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. You cannot add items to this list after your entry.
- 5Vehicles: List separately with VIN, year, make, model, country of registration, date of purchase, and current value. Attach proof of ownership (title or registration) showing you have owned it for 6+ months.
- 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 on your own belongings: Without a BSF186 on file, your shipped household goods will be assessed as regular commercial imports when they arrive in Canada. You may owe customs duties and GST/HST on items you already own — including furniture, electronics, and clothing.
- ⚠No retroactive filing: The CBSA does not allow you to file the BSF186 after the fact. The form must be presented at your first port of entry as a settler. Once you have been admitted without it, the duty-free window does not open.
- ⚠Items not listed cannot be added later: Even if you did file a BSF186, any item you forgot to include on List B cannot be claimed as a settler's effect when it arrives. It will be assessed at full duty.
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 form, your immigration documents confirming PR status (COPR, PR card, or equivalent), proof of residence abroad (utility bills, lease agreements), proof of ownership for high-value items and vehicles (receipts, title documents), and for vehicles, proof of 6+ months ownership (dated purchase records, registration history).
Important: Information is based on publicly available CBSA publications, Customs Tariff item 9807.00.00, and the Customs Act. Duty exemption rules and eligible goods are subject to change — always verify with the CBSA website (cbsa-asfc.gc.ca) before your move. Not legal advice.
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