The use of G/I indicators on F-type Form B3, Canada Customs Coding Form
Customs Notice 17-12

Ottawa, April 10, 2017

1. The Canada Border Services Agency (CBSA) will be updating the provision of Memorandum D17-1-10, Coding of Customs Accounting Documents, Appendix J which currently states that field 6 of the Form B3, Canada Customs Coding Form is to be left blank on the F-type Form B3 when consolidated by importer. Due to the implementation of the Accounts Receivable Ledger (ARL), this policy will be updated in order to allow the inclusion of a G or I indicator in field 6 of F-type Form B3s consolidated by importer.

2. In the interim, until such time that the amended D17-1-10 is published, the CBSA will accept a G or an I indicator on the aforementioned F-type Form B3s. Customs brokers who submit consolidated F-type Form B3s on behalf of authorized Courier Low Value Shipment (CLVS) Program participants should update their systems so that these indicators can be transmitted to the CBSA.

3. Importers that are on the G/I options should not be included on an F-type Form B3 that is consolidated across multiple importers. In order to include the G/I indicator, they will need to have their own individual F-type Form B3 presented.

4. For questions about the contents of ARL statements, contact the CBSA’s Assessment and Revenue Management project mailbox at For technical issues related to receiving electronic statements, contact the CBSA’s Technical Commercial Client Unit (TCCU) by phone at 1-888-957-7224 or by email at

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