BSF186 – Personal Effects Accounting Document

(Settler, Former Resident, Seasonal Resident, or Beneficiary)

[A link to the Portable Document Format (PDF) of this form is provided below. The content of the form is duplicated in HTML following the PDF link. ]

PDF (2 MB Kb) [help with PDF files]


PROTECTED A when completed

Description of Goods (include serial numbers, if applicable)

  1. Item
    • Description of goods (include serial numbers, if applicable)
    • Value (CDN Dollars) 
  2. Item
    • Description of goods (include serial numbers, if applicable)
    • Value (CDN Dollars) 
  3. Item
    • Description of goods (include serial numbers, if applicable)
    • Value (CDN Dollars) 

Conveyances

All conveyances MUST be eligible for importation in accordance with Transport Canada requirements. Vehicle import registration fees may also apply.

  1. Conveyances (make, model, serial number of vehicle, vessel, aircraft, or trailer)
    • Value (CDN Dollars) 
    • K22 / Vehicle import form number
  2. Conveyances (make, model, serial number of vehicle, vessel, aircraft, or trailer)
    • Value (CDN Dollars) 
    • K22 / Vehicle import form number
  3. Conveyances (make, model, serial number of vehicle, vessel, aircraft, or trailer)
    • Value (CDN Dollars) 
    • K22 / Vehicle import form number

Additional list of goods

CLASSIFICATION TYPE

FORMER RESIDENT (tariff item No. 9805.00.00)

I hereby declare that I have read and qualify for the provisions of tariff itemNo. 9805.00.00 and that:

  1. I have been a resident of another country for at least one year; or
  2. I have been continuously absent from Canada for at least one year; and
  3. I left Canada on (date); and
  4. I returned to Canada to resume residence on (date).
  5. With the exception of wedding gifts, alcoholic beverages and tobacco products or replacement goods described in theTariff Item No. 9805.00.00 Exemption Order, all household and personal effects imported or to be imported by me under this tariff item have been actually owned, possessed, and used abroad by me for at least six months prior to the date of my return to Canada to resume residence.
  6. All goods imported are my personal or household effects and were not usedabroad for any commercial purpose nor will they be used in Canada for any commercial purpose.
  7. If any item is sold or otherwise disposed of in Canada within 12 months of the date of its importation, I will notify a CBSA Office of such fact and pay al lduties owing at the time.

BENEFICIARY (tariff item No. 9806.00.00)

I hereby declare that I have read and qualify for the provisions of tariff item No.9806.00.00 and that I am a beneficiary of personal and household effects which were bequeathed to me without remuneration as:

or

SEASONAL RESIDENT (tariff item No. 9829.00.00) 

I hereby declare that I have read and qualify for the provisions of tariff item No. 9829.00.00 and that:

  1. I arrived in Canada to occupy my seasonal residence for the first time on (date).
  2. All goods imported or to be imported by me under this tariff item have been in myownership, possession, and use prior to my first arrival in Canada to occupy my seasonal residence.
  3. All goods imported are my personal or household property and they will not be usedin Canada for any commercial purpose.
  4. If any item is sold or otherwise disposed of in Canada within 12 months of the date ofits importation, I will notify a CBSA Office of such fact and pay all duties owing at the time.
  5. I have not previously claimed the benefits of tariff item No. 9829.00.00.

SETTLER (tariff item No. 9807.00.00)

I hereby declare that I have read and qualify for the provisions of tariff item No. 9807.00.00 and that:

  1. I am entering Canada with the intention of establishing, for the first time, a permanent residence for a period in excess of 12 months and I arrived in Canada on (date).
  2. With the exception of wedding gifts, bride's trousseau, alcoholic beverages andtobacco products described in the Tariff Item No. 9807.00.00 Exemption Order, all household and personal effects imported or to be imported by me under this tariff item have actually been owned, possessed, and used abroad by me prior to the date of my arrival in Canada.
  3. All goods imported are my personal or household property and they will not be used in Canada for any commercial purpose.
  4. If any item is sold or otherwise disposed of in Canada within 12 months of the date of its importation, I will notify a CBSA Office of such fact and pay all duties owing at the time.

Signature of Importer

Signed at (place) on (date) (Signature of Importer)

Classification Type - Information

Privacy Statement - The information collected on this form is under the authority of the Customs Act and will be used to document goods, currency and monetary instruments that are detained by the Canada Border Services Agency (CBSA) or, abandoned to the Crown until the goods have either been returned to the traveller, transferred to another government department or disposed of by the CBSA. The personal information on this form is protected in accordance with the Privacy Act and other laws. The information may be disclosed to internal or external bodies as a consistent use. Information may also be used for the purpose of enforcement and disclosed to other government departments and internal CBSA programs as a secondary use. Under the law, failure to provide the information may result in fine or criminal proceedings.

You have the right to access and/or to correct your personal information under the Privacy Act. Further information about this collection may be found by referring to the following
Personal Information Banks: Food, Plant and Animal Program (CBSA PPU 062) and Occupational Health and Safety (PSU907). For more information, visit www.infosource.gc.ca.

Tariff Item No. 9805.00.00 (Former Resident)

Goods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence
in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one
year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person's
return to Canada and accompanying that person at the time of their return to Canada.

"Goods" does not include goods that are sold or otherwise disposed of within twelve months after importation.

For the purpose of this tariff item:

Section 84 of the Customs Tariff reads:

84. Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9805.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.

Short Title

1. This Order may be cited as the Tariff Item No. 9805.00.00 Exemption Order.

Interpretation

2. In this Order,

"bride's trousseau" means goods acquired for use in the household of a newly married couple, but does not include vehicles, vessels or aircraft;

"wedding presents" means goods of a non-commercial nature received by a person as personal gifts in consideration of that person's recent marriage or the anticipated marriage of that person within three months of the person's return to Canada.

Exemption

3. The following goods are exempt from the six-month ownership, possession or use requirements set out in tariff item No. 9805.00.00 of the Customs Tariff :

Tariff Item No. 9806.00.00 (Beneficiary)

Personal and household effects of a resident of Canada who has died, on the condition that such goods were owned, possessed and used abroad by that resident; 

Personal and household effects received by a resident of Canada as a result of the death or in anticipation of death of a person who is not a resident of Canada, on condition that such goods were owned, possessed and used abroad by that non-resident;

All the foregoing when bequeathed to a resident of Canada.

Tariff Item No. 9807.00.00 (Settler)

Goods imported by a settler for the settler's household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler's arrival in Canada and accompanying the settler at the time of the settler's arrival in Canada.

For the purpose of this tariff item:

Short Title

1. This Order may be cited as the Tariff Item No. 9807.00.00 Exemption Order.

Interpretation

2. The following goods are exempt from the use requirements specified in tariff item No. 9807.00.00 :

Tariff Item No. 9829.00.00 (Seasonal Resident)

Household furniture and furnishings for a seasonal residence, excluding construction materials, electrical fixtures or other goods permanently attached to or incorporated into a seasonal residence;

Tools and equipment for the maintenance of a seasonal residence;

The foregoing, on condition that:

NOTE FOR FORMER RESIDENTS AND SETTLERS TO CANADA (TARIFF ITEM NO. 9805.00.00 AND 9807.00.00)

A minimum duty applies to cigarettes, tobacco sticks, and manufactured tobacco that you include in your personal exemption entitlement. However, this duty does not
apply if the products have an excise stamp « DUTY PAID CANADA DROIT ACQUITTÉ ».


Please refer to section 21 of the Customs Tariff for legislative references.

Date modified: