BSF186 Form: Moving Your Goods to Canada
The BSF186 (Form B4) is the CBSA form that lists the personal and household goods you bring when you settle in Canada or return as a former resident. You file it at your first point of entry, listing the goods with you and the goods to follow. Goods to follow that you list have no import deadline.
9807.00.00
The tariff item for settlers establishing a residence in Canada for the first time
9805.00.00
The tariff item for former residents returning after at least one year abroad
$10,000
The duty-free cap on any single item for a returning former resident
12 months
The period after import in which selling duty-free goods can make duties and taxes apply
These figures come from CBSA Memoranda D2-2-1 (settlers) and D2-3-2 (former residents).
Who files a BSF186, and under which tariff item?
The BSF186 (Form B4) is a CBSA customs declaration form used by people who are establishing or re-establishing residence in Canada. CBSA officers use it to release your accompanying goods and to clear your "goods to follow" duty- and tax-free when they arrive.
- 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 an absence from Canada of at least one year. Different conditions apply to this group, including a six-month ownership rule and a per-item value cap.
- Temporary residents on long-term work or study
- Separate rules and tariff items can apply. If you are coming for a fixed period rather than to settle, confirm with CBSA which provisions apply to you.
What goes on the two lists?
- List A: goods accompanying you
- 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 after the CBSA officer reviews your BSF186.
- List B: goods to follow
- 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.
You cannot add items to List B after your first entry. If you do not file the BSF186 at your first port of entry, or if you fail to declare goods on it, 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.
The rule
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.
Is there a deadline to bring in goods to follow?
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.
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.
Which goods qualify as duty-free settler’s effects?
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, were legally entitled to drive, and drove on open roads 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 quantities set in CBSA Memorandum D2-2-1
- Tobacco above the quantities set in CBSA Memorandum D2-2-1
For items that do not qualify, standard customs duties, GST/HST, and any provincial sales tax may apply on their value. 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 qualify only within the quantities CBSA Memorandum D2-2-1 sets, and alcohol only if you meet the minimum age and it comes with you.
How do you fill out the BSF186?
Download the BSF186 from the CBSA website and fill it in before you travel, so you have time to list everything accurately.
Personal information
Your full name, 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.
Date of arrival
The date you are crossing the border to establish residency. This is the date CBSA works from, but it does not start a one-year clock.
List A: goods with you now
Describe all items accompanying you. Use categories for ordinary household goods (such as "kitchen items, $500," "clothing, $2,000"). List high-value items individually with serial numbers and estimated values in CAD.
List B: goods to follow
List everything you intend to import later, including furniture, appliances, additional electronics, tools, and any vehicles. Values in CAD.
Vehicles
List separately with VIN, year, make, model, country of registration, date of purchase, and current value. Bring proof of ownership (title or registration). CBSA may also ask to see your registration or insurance papers from abroad.
Signature
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. A stamped copy stays with the traveller for their own records and for the customs broker or moving company when the shipped goods arrive.
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What do people ask?
What is the BSF186 form?
The BSF186, Personal Effects Accounting Document, is the CBSA form you use to account for your own goods when you settle in Canada, return as a former resident, or come as a seasonal resident or beneficiary. It lists each item with its value in Canadian dollars and notes any goods to follow. Settlers claim under tariff item 9807.00.00. CBSA Memorandum D2-2-1 sets out the settler rules.
What is the difference between the BSF186 and the BSF186A?
The BSF186 is the main form, with your details, your status, your conveyances and the tariff item you claim under. The BSF186A is the list of imported goods that goes with it when the items do not fit on the main form. CBSA asks you to list goods imported with you separately from goods to follow, using a separate list. A mover's inventory can also serve as the added list. CBSA Memorandum D2-2-1 covers the process.
BSF186 form example: how do I describe my goods?
Group ordinary household goods by category with a value in Canadian dollars, such as "kitchen items, $500" or "clothing, $2,000". List high-value items one by one with make, model, serial number and value. For a vehicle, give the VIN, year, make, model and country of registration. Keep goods with you apart from goods to follow. Our Importing a Vehicle to Canada guide covers the separate vehicle steps.
Is there really no deadline to bring in my shipped goods to follow?
Yes, for goods you listed. CBSA Memoranda D2-2-1 (settlers) and D2-3-2 (former residents) say there is no time limit for importing goods to follow that were listed on your form at first entry. A container can arrive months or years later and still clear duty- and tax-free if it meets the conditions. Items you did not list generally cannot be added later. Our Cost to Move to Canada guide covers shipping costs.
What is the difference between a settler (9807.00.00) and a former resident (9805.00.00)?
A settler is making a home in Canada for the first time, for at least 12 months, and needs goods owned, possessed and used abroad, with no minimum period and no per-item cap. A former resident returns after at least one year abroad and needs goods owned and used for six months, with duty-free value capped at CAD $10,000 per item. Our Returning Residents guide covers the former-resident side.
What if my shipped goods arrive before I enter Canada?
Plan so they do not. CBSA asks that your goods arrive with you or after you, so time your shipment so you arrive before or with your goods, and give your mover or customs broker a stamped copy of the form. CBSA Memorandum D2-2-1 sets out the settler conditions.
Can I sell my duty-free imported furniture or car after I arrive?
Not within 12 months without cost. Goods brought in duty-free as settler's or former resident's effects are meant for your continued personal and household use. Selling or disposing of them within 12 months of import can make them subject to the duties and taxes that would otherwise have applied. Check the current rule in CBSA Memorandum D2-2-1 or D2-3-2 before you sell anything soon after arrival.
What documents should I bring to support my BSF186 at the border?
Bring the signed BSF186 in several copies, your status document (COPR, PR card or citizenship document), and proof of ownership for high-value items and vehicles. For a vehicle, bring proof you owned it and drove it abroad; CBSA may also ask for your foreign registration or insurance papers. A returning former resident should show six months of ownership and use. Our First 30 Days in Canada guide covers what comes next.
Official sources
This page is based on law and policy published by the Government of Canada.