B3 Coding
B3 CODING INSTRUCTIONS
*Note: These instructions have been simplified. Refer to D17-1-10 for the official coding instructions.
Most fields are identified as either Mandatory or Conditional.
-Mandatory means you cannot leave it blank.
-Conditional means the field may be required depending on the circumstances of the shipment. If required due to the circumstances of the shipment, the conditional field must be completed. Do not consider conditional fields to be optional.
Field 1 – Importer Name and Address
Mandatory
-The importer’s name and address can be found on the CCI or commercial invoice
-The importer’s BN (Business Number) is also needed. This is not usually on the CCI or CCD; the broker would get it from the importer
Field 2 – Transaction Number
Mandatory
-This number is 14 digits in length
Field 3 – B3 Type
Mandatory
-If the B3 has more than one page, the B3 Type is only shown on the first page
-Code AB is used most of the time. AB indicates that the goods were released on minimum documentation (RMD)
Field 4 – Office Number
Mandatory
-If the B3 has more than one page, the Office Number is only shown on the first page
-Show the customs office of release code number.
Field 5 – GST Registration Number
-This field is no longer used
Field 6 – Payment Code
-This field is usually left blank. Refer to D17-1-10 for more info
Field 7 – Mode of Transport
Conditional
-Complete for all shipments valued at greater than $2500 CAD exported from the US
-Provide the code for the mode of transport by which the goods arrived in Canada.
Field 8 – Port of Unlading
Conditional
-Complete for all marine shipments greater than $2500 CAD from the US
-This field is not used often. When applicable, enter the Canadian port code where the vessel was unloaded.
Field 9 – Total Value for Duty
Mandatory
-If the B3 has more than one page, the Total Value For Duty is only shown on the first page
-This field is the total value of the goods in Canadian Dollars (not including duties and taxes)
-Add each Field 37 ‘Value For Duty’ to obtain the Total Value For Duty
Field 10 – Subheader Number
Mandatory
-Must be completed on the first page of each subheader for all B3 types
-Subheaders include B3 Fields 11-19
-If a shipment contains goods that are subject to more than one tariff treatment, then a new subheader must be created.
-Subheader numbers must be assigned in sequence… 1, 2, 3, … up to 999
Field 11 – Vendor Name
Mandatory
-Must be completed on the first page of each new subheader
-The Vendor’s name and address can be found on the CCI (Field 1)
Field 12 – Country of Origin
Mandatory
-Country of Origin is where the goods were made
-Must be completed on the first page of each new subheader; each new country/state is to be shown on a new subheader.
-The Country of Origin can be found on the CCI (Field 7).
Field 13 – Place of Export
Mandatory
-Place of Export is where the goods were shipped from
-Must be completed in the same manner as Field 12
-The Place of Export is not always the same as the Country of Origin
Field 14 – Tariff Treatment
Mandatory
-Tariff Treatment is a duty rate category that relates to the country of origin.
-Must complete on the first pate of each new subheader for all B3 types. Each new tariff treatment must be shown on a new subheader.
-Each tariff treatment must be represented by a numeric code:
-Never enter the letters of the Tariff Treatment; a numeric code must be used.
Field 15 – U.S. Port of Exit
Conditional
-Must complete on the first page of each subheader for shipments over $2500 CAD from the US.
-US Port of Exit is where the shipment physically leaves (exits) the U.S.
-This information can be obtained from A8A Cargo Control Document Field 1
Field 16 – Direct Shipment Date
Mandatory (if invoice is in any currency other than Canadian Dollars)
-Complete on the first page of each subheader
-This is the date used that determines the rate of exchange for converting the foreign currency into Canadian funds. Show MM DD (Month, Day)
Field 17 – Currency Code
Mandatory
-Must complete on the first page of each subheader for all types of B3s.
-Determine currency type from the CCI (Field 10), then look up the code in D17-1-10 Appendix H.
-The code is always 3-digits.
Field 18 – Time Limit
Conditional
-Normally left blank
-This field is used for special types of B3s not covered in Customs Procedures II. Refer to D17-1-10 if you feel you need more information
Field 19 – Freight
Conditional
-Must complete on the first subheader for shipments over $2500 CAD from the US only
-Look for freight amounts on the CCI or other documents. If no freight amount is available, an estimate may be used.
-The amount used is to be rounded to the nearest dollar and converted into Canadian dollars before it is entered in Field 19
-*Note: This is NOT a valuation-related field and has nothing to do with invoice adjustments. The information is gathered for statistical purposes. An amount must be entered even if there is no freight amount showing on the invoices.
Field 20 – Release Date
-Leave this field blank
Field 21 – Line
Mandatory
-Must complete on all types of B3s
-Enter the sequential number for the classification line each time a classification number is assigned.
-All goods on a CCI that are the same classification are to be grouped together on the same B3 line.
-A new line number is used when there is more than one classification number.
Field 22 – Description
Mandatory
-Enter a general description of the goods.
-Get the description from the CCI or commercial invoice
Field 23 – Weight in Kilograms
Conditional
-Must complete for all shipments over $2500 CAD from US by air or marine
Field 24 – Previous Transaction Number
Conditional
-This field is usually left blank.
-It is used for bonded warehouse entries (which are not covered in Customs Procedures II)
Field 25 – Previous Transaction Line
Conditional
-Same
Field 26 – Special Authority
Conditional
-This field is usually left blank
-Used for remission codes, advanced ruling numbers, etc. These are covered in semester three.
Field 27 – Classification Number
Mandatory
-Must complete on all types of B3s
-A decimal point must be placed after the 4th, 6th, and 8th digits
-The complete 10-digit number is required.
-A new B3 line (Fields 21 to 42) must be completed for each different classification number on an invoice. If all the goods on a shipment are the same classification number, then they can all be grouped together on a single B3 line under the same classification number.
Field 28 – Tariff Code
Conditional
-This is used when HS Chapter 99 End-Use provisions apply.
-Enter the first 4 digits of the Chapter 99 tariff item. This code reduces the duty rate to zero (0).
Field 29 – Quantity
Conditional
-This field works with Field 30 Unit of Measure
Field 30 – Unit of Measure
Conditional
-This field depends on information from the Customs Tariff for the applicable classification number.
More on Fields 29 and 30
-Depending on the Unit of Measure in the Tariff, the Quantity field may require a conversion
Field 31 – Value For Duty Code
Mandatory!!!!!
-This code identifies which method of valuation is used, whether or not buyer/seller parties are related, and whether or not any invoice adjustments (additions or deductions) have been made.
-These codes are covered in Customs Valuation.
-Common Codes:
Field 32 – SIMA Code
Conditional
-This field is used if goods are subject to SIMA (goods being dumped into Canada / sold below cost); covered in third semester
Field 33 – Rate of Customs Duty
Mandatory
-Enter the rate from the Customs Tariff.
-If duty-free, enter ‘0’
Field 34 – Excise Tax Rate
Conditional
-This field is completed on when goods are subject to excise tax.
Field 35 – Rate of GST
Mandatory
-Must complete on each classification line with one of the following:
-Never enter a 0 in this field!
-Only 5s or valid exemption codes are allowed!
Field 36 – Value For Currency Conversion
Mandatory
-Complete on each classification line for all types of B3s
-This value found on the Commercial Invoice in the currency of the invoice.
Field 37 – Value for Duty
Mandatory
-Complete on each classification line for all B3 types
-Multiply the Value for Currency Conversion (Field 36) by the exchange rate
Field 38 – Customs Duties
Mandatory
-Complete on each classification line for all B3 types
-Field 38 = Field 33 x Field 37
Field 39 – SIMA Assessment
Conditional
-Complete only for SIMA goods; SIMA goods are identified on the CBSA SIMA index (covered in third semester)
Field 40 – Excise Tax
Conditional
-Show the amount of excise tax applicable, otherwise leave blank
Field 41 – Value for Tax
Mandatory
-Complete on each classification line for all B3 types if GST is payable (which it normally is)
-Add the Value for Duty, Customs Duties, SIMA Assessment and Excise Tax
Field 42 – GST
Mandatory (Complete when GST applies (which it normally does))
-Calculated by Value for Tax multiplied by the Rate of GST
Field 43 – Deposit
Conditional
-This field is usually left blank
-Refer to D17-1-10 if you require more information.
Field 44 – Warehouse Number
Conditional
-Leave blank on all B3 types except for 10 or 20
-Warehouse entries will be covered in third semester
Field 45 – Cargo Control Number
Mandatory!!!!
-Must complete on most B3 types
-Show the Cargo Control Number exactly as it appears on the CCD, including the carrier code
Field 46 – Carrier Code at Importation
Conditional
-Complete this field for shipments over $2500 CAD from the US by air or marine
-This number is the first 4 digits of the cargo control number (CCD Field 8)
Field 47 – Customs Duties
Mandatory
-Complete on all B3 types if customs duties are payable
-Field 47 = Sum of all Field 38s on all pages
-If the B3 has more than one page, complete this field only on the last page
Field 48 – SIMA Assessment
Conditional
-Complete if SIMA applies
-Field 48 = Sum of all Field 39s on all pages
-If the B3 has more than one page, complete this field on the last page only
Field 49 – Excise Tax
Conditional
-Complete if Excise Tax applies
-Field 49 = Sum of all Field 40s on all pages
-If the B3 has more than one page, complete this field only on the last page
Field 50 – GST
Mandatory
-Complete on all B3 types if GST is payable
-Field 50 = Sum of all Field 42s on all pages
-If the B3 has more than one page, complete this field only on the last page
Field 51 – Total
Mandatory
-Complete on all B3 types
-Field 51 = Sum of Field 47 + Field 48 + Field 49 + Field 50
-If the B3 has more than one page, complete this field only on the last page
Importer / Agent Declaration (bottom left of the B3)
Mandatory!!!
-Complete on all B3 types
-If the B3 has more than one page, complete this field only on the last page
-Include the name of the person completing the B3, and the name of the company (broker or importer) completing the B3. Include the date the B3 is prepared, and SIGN IT.
*Note: These instructions have been simplified. Refer to D17-1-10 for the official coding instructions.
Most fields are identified as either Mandatory or Conditional.
-Mandatory means you cannot leave it blank.
-Conditional means the field may be required depending on the circumstances of the shipment. If required due to the circumstances of the shipment, the conditional field must be completed. Do not consider conditional fields to be optional.
Field 1 – Importer Name and Address
Mandatory
-The importer’s name and address can be found on the CCI or commercial invoice
-The importer’s BN (Business Number) is also needed. This is not usually on the CCI or CCD; the broker would get it from the importer
- Standard format: 123456789RM0001
Field 2 – Transaction Number
Mandatory
-This number is 14 digits in length
- The first 5 digits are the account security number
- The last 9 are a unique 9-digit number
- Find this number from the CCD Acquittal field (top right corner of the CCD)
Field 3 – B3 Type
Mandatory
-If the B3 has more than one page, the B3 Type is only shown on the first page
-Code AB is used most of the time. AB indicates that the goods were released on minimum documentation (RMD)
- There are several other B3 types. Refer to D17-1-10 for more info.
Field 4 – Office Number
Mandatory
-If the B3 has more than one page, the Office Number is only shown on the first page
-Show the customs office of release code number.
- For codes, see Appendix H – List 1(a) or 1(b)
- Example: 497 represents Toronto – Pearson International Airport
Field 5 – GST Registration Number
-This field is no longer used
Field 6 – Payment Code
-This field is usually left blank. Refer to D17-1-10 for more info
Field 7 – Mode of Transport
Conditional
-Complete for all shipments valued at greater than $2500 CAD exported from the US
-Provide the code for the mode of transport by which the goods arrived in Canada.
- 1 – Air
- 2 – Highway
- 9 – Marine
- 7 – Pipeline
- 6 – Rail
Field 8 – Port of Unlading
Conditional
-Complete for all marine shipments greater than $2500 CAD from the US
-This field is not used often. When applicable, enter the Canadian port code where the vessel was unloaded.
Field 9 – Total Value for Duty
Mandatory
-If the B3 has more than one page, the Total Value For Duty is only shown on the first page
-This field is the total value of the goods in Canadian Dollars (not including duties and taxes)
-Add each Field 37 ‘Value For Duty’ to obtain the Total Value For Duty
- Round to the nearest dollar (Do not include a decimal point)
- Example: Amount comes to 12500.75; round to 12501
Field 10 – Subheader Number
Mandatory
-Must be completed on the first page of each subheader for all B3 types
-Subheaders include B3 Fields 11-19
-If a shipment contains goods that are subject to more than one tariff treatment, then a new subheader must be created.
- Example: A shipment contains goods made in the US and also goods from another country, a separate B3 subheader is needed for each
-Subheader numbers must be assigned in sequence… 1, 2, 3, … up to 999
Field 11 – Vendor Name
Mandatory
-Must be completed on the first page of each new subheader
-The Vendor’s name and address can be found on the CCI (Field 1)
- The full address is not required
- If Vendor is in the US: Enter the Vendor’s name, state (3 digit state code), and zip code.
- Example: Vendor is ABC Export Co. from California
Enter: ABC Export Co. UCA 90210
- Example: Vendor is ABC Export Co. from California
- If the Vendor is not from the US: Enter the Vendor’s name only.
- Example: Vendor is ABC Export Co. from Germany
Enter: ABC Export Co.
- Example: Vendor is ABC Export Co. from Germany
- If Vendor is in the US: Enter the Vendor’s name, state (3 digit state code), and zip code.
Field 12 – Country of Origin
Mandatory
-Country of Origin is where the goods were made
-Must be completed on the first page of each new subheader; each new country/state is to be shown on a new subheader.
-The Country of Origin can be found on the CCI (Field 7).
- You then have to find the correct code within D17-1-10.
- If the shipment is of US-origin, the 3-digit alphabetic state code must be used.
- Example: Florida is UFL
- Never write ‘US’ or ‘USA’
- If the country is non-US, a 2-digit code is used.
- Example: France is FR
- If the shipment is of US-origin, the 3-digit alphabetic state code must be used.
Field 13 – Place of Export
Mandatory
-Place of Export is where the goods were shipped from
-Must be completed in the same manner as Field 12
- 3-digit code for US states, 2-digit code for other countries
-The Place of Export is not always the same as the Country of Origin
- Example: I buy something from the US but it was made in China
Field 14 – Tariff Treatment
Mandatory
-Tariff Treatment is a duty rate category that relates to the country of origin.
-Must complete on the first pate of each new subheader for all B3 types. Each new tariff treatment must be shown on a new subheader.
-Each tariff treatment must be represented by a numeric code:
- Common Tariff Treatment Codes:
- 2 – Most Favoured Nation (MFN) *default tariff treatment
- 9 – General Preferential Tariff (GPT)
- 10 – United States Tariff (UST)
-Never enter the letters of the Tariff Treatment; a numeric code must be used.
- Example: MFN is not acceptable. The code for MFN is 2.
Field 15 – U.S. Port of Exit
Conditional
-Must complete on the first page of each subheader for shipments over $2500 CAD from the US.
-US Port of Exit is where the shipment physically leaves (exits) the U.S.
- The Port of Exit is not the same as Place of Export.
- Example: A vendor in Chicago ships something by truck to an importer in Toronto. The truck clears through the Detroit/Windsor border.
Field 13 Place of Export is UIL (Chicago is in Illinois);
Field 15 Port of Exit is 3801 (representing Detroit)
- Example: A vendor in Chicago ships something by truck to an importer in Toronto. The truck clears through the Detroit/Windsor border.
- For truck shipments, this will be the US border crossing where the shipment enters into Canada. For air shipments, this will be the airport of departure from the US.
-This information can be obtained from A8A Cargo Control Document Field 1
Field 16 – Direct Shipment Date
Mandatory (if invoice is in any currency other than Canadian Dollars)
-Complete on the first page of each subheader
-This is the date used that determines the rate of exchange for converting the foreign currency into Canadian funds. Show MM DD (Month, Day)
- Example: 11 21 represents November 21
Field 17 – Currency Code
Mandatory
-Must complete on the first page of each subheader for all types of B3s.
-Determine currency type from the CCI (Field 10), then look up the code in D17-1-10 Appendix H.
-The code is always 3-digits.
- Examples: Euro Dollar = EUR, Canadian Dollar = CAD, US Dollar = USD
Field 18 – Time Limit
Conditional
-Normally left blank
-This field is used for special types of B3s not covered in Customs Procedures II. Refer to D17-1-10 if you feel you need more information
Field 19 – Freight
Conditional
-Must complete on the first subheader for shipments over $2500 CAD from the US only
-Look for freight amounts on the CCI or other documents. If no freight amount is available, an estimate may be used.
-The amount used is to be rounded to the nearest dollar and converted into Canadian dollars before it is entered in Field 19
-*Note: This is NOT a valuation-related field and has nothing to do with invoice adjustments. The information is gathered for statistical purposes. An amount must be entered even if there is no freight amount showing on the invoices.
Field 20 – Release Date
-Leave this field blank
Field 21 – Line
Mandatory
-Must complete on all types of B3s
-Enter the sequential number for the classification line each time a classification number is assigned.
-All goods on a CCI that are the same classification are to be grouped together on the same B3 line.
-A new line number is used when there is more than one classification number.
Field 22 – Description
Mandatory
-Enter a general description of the goods.
-Get the description from the CCI or commercial invoice
Field 23 – Weight in Kilograms
Conditional
-Must complete for all shipments over $2500 CAD from US by air or marine
- This field does not need to be completed if:
- The shipment is exported to Canada from outside the US
- The shipment is from the US via truck mode
- In other words, if there are 3 lines on the B3, this is only being completed on the first B3 line; do not complete it on line 2 or 3.
Field 24 – Previous Transaction Number
Conditional
-This field is usually left blank.
-It is used for bonded warehouse entries (which are not covered in Customs Procedures II)
Field 25 – Previous Transaction Line
Conditional
-Same
Field 26 – Special Authority
Conditional
-This field is usually left blank
-Used for remission codes, advanced ruling numbers, etc. These are covered in semester three.
Field 27 – Classification Number
Mandatory
-Must complete on all types of B3s
-A decimal point must be placed after the 4th, 6th, and 8th digits
-The complete 10-digit number is required.
-A new B3 line (Fields 21 to 42) must be completed for each different classification number on an invoice. If all the goods on a shipment are the same classification number, then they can all be grouped together on a single B3 line under the same classification number.
Field 28 – Tariff Code
Conditional
-This is used when HS Chapter 99 End-Use provisions apply.
-Enter the first 4 digits of the Chapter 99 tariff item. This code reduces the duty rate to zero (0).
- Example: 9901
Field 29 – Quantity
Conditional
-This field works with Field 30 Unit of Measure
- Quantity (Field 29) is only completed when Unit of Measure (Field 30) applies
- Leave Quantity blank if no unit of measure is applicable from the Customs Tariff
- Field 29 must be completed in the unit of measure indicated for Field 30. (More info below)
Field 30 – Unit of Measure
Conditional
-This field depends on information from the Customs Tariff for the applicable classification number.
- If the classification has a unit of measure, enter the 3-digit code here
- If the classification has no unit of measure, the Tariff will show “-” in the Unit of Measure field. Leave Field 30 blank in this case.
More on Fields 29 and 30
-Depending on the Unit of Measure in the Tariff, the Quantity field may require a conversion
- Example: If you are importing 6000 pens (HS 9608.10.00.00 DZN), the value of Field 29 would be 500 (6000 divided by 12) and Field 30 would be DZN. It does not matter if the invoice is sold as ‘each’, the Quantity field must reflect the Unit of Measure in the Tariff.
Field 31 – Value For Duty Code
Mandatory!!!!!
-This code identifies which method of valuation is used, whether or not buyer/seller parties are related, and whether or not any invoice adjustments (additions or deductions) have been made.
-These codes are covered in Customs Valuation.
-Common Codes:
- 13 – unrelated, no adjustments
- 24 – related, adjustments
Field 32 – SIMA Code
Conditional
-This field is used if goods are subject to SIMA (goods being dumped into Canada / sold below cost); covered in third semester
Field 33 – Rate of Customs Duty
Mandatory
-Enter the rate from the Customs Tariff.
-If duty-free, enter ‘0’
Field 34 – Excise Tax Rate
Conditional
-This field is completed on when goods are subject to excise tax.
- Schedule I to the Excise Tax Act lists goods subject to excise tax; covered in third semester
Field 35 – Rate of GST
Mandatory
-Must complete on each classification line with one of the following:
- A GST Rate – 5 or 5.0
- A valid exemption code when applicable – See Appendix H to D17-1-10 (covered in third semester)
-Never enter a 0 in this field!
-Only 5s or valid exemption codes are allowed!
Field 36 – Value For Currency Conversion
Mandatory
-Complete on each classification line for all types of B3s
-This value found on the Commercial Invoice in the currency of the invoice.
- i.e. If the CCI is in US dollars, enter the US$ amount; If the CCI currency is Canadian, enter the Canadian$ amount.
Field 37 – Value for Duty
Mandatory
-Complete on each classification line for all B3 types
-Multiply the Value for Currency Conversion (Field 36) by the exchange rate
- i.e. Field 37 = Field 36 x exchange rate
- Example: 1000.00 x 1.26 = 1260.00
- This converts the invoice value to Canadian dollars.
Field 38 – Customs Duties
Mandatory
-Complete on each classification line for all B3 types
-Field 38 = Field 33 x Field 37
- Remember that Field 33 is a percent… 7% = 0.07 on a calculator
Field 39 – SIMA Assessment
Conditional
-Complete only for SIMA goods; SIMA goods are identified on the CBSA SIMA index (covered in third semester)
Field 40 – Excise Tax
Conditional
-Show the amount of excise tax applicable, otherwise leave blank
Field 41 – Value for Tax
Mandatory
-Complete on each classification line for all B3 types if GST is payable (which it normally is)
-Add the Value for Duty, Customs Duties, SIMA Assessment and Excise Tax
- i.e. Field 41 = Field 37 + Field 38 + Field 39 + Field 40
Field 42 – GST
Mandatory (Complete when GST applies (which it normally does))
-Calculated by Value for Tax multiplied by the Rate of GST
- i.e. Field 42 = Field 41 x Field 35
- Remember that 5% = 0.05 on the calculator
Field 43 – Deposit
Conditional
-This field is usually left blank
-Refer to D17-1-10 if you require more information.
Field 44 – Warehouse Number
Conditional
-Leave blank on all B3 types except for 10 or 20
-Warehouse entries will be covered in third semester
Field 45 – Cargo Control Number
Mandatory!!!!
-Must complete on most B3 types
-Show the Cargo Control Number exactly as it appears on the CCD, including the carrier code
- The carrier code is the first 4 digits; the cargo control number consists of the carrier code plus unique digits
- Example: 3270 12345678
Field 46 – Carrier Code at Importation
Conditional
-Complete this field for shipments over $2500 CAD from the US by air or marine
-This number is the first 4 digits of the cargo control number (CCD Field 8)
- Example 1: Marine shipment from the US over $2500; CCD number is 9250 234567333; Enter 9250 in Field 46
- Example 2: Air shipment from US over $2500; CCD number is 400- 12345678; Enter 400- (The dash is part of the air carrier code)
- Example 3: Any other type of shipment, leave it blank
Field 47 – Customs Duties
Mandatory
-Complete on all B3 types if customs duties are payable
-Field 47 = Sum of all Field 38s on all pages
-If the B3 has more than one page, complete this field only on the last page
Field 48 – SIMA Assessment
Conditional
-Complete if SIMA applies
-Field 48 = Sum of all Field 39s on all pages
-If the B3 has more than one page, complete this field on the last page only
Field 49 – Excise Tax
Conditional
-Complete if Excise Tax applies
-Field 49 = Sum of all Field 40s on all pages
-If the B3 has more than one page, complete this field only on the last page
Field 50 – GST
Mandatory
-Complete on all B3 types if GST is payable
-Field 50 = Sum of all Field 42s on all pages
-If the B3 has more than one page, complete this field only on the last page
Field 51 – Total
Mandatory
-Complete on all B3 types
-Field 51 = Sum of Field 47 + Field 48 + Field 49 + Field 50
-If the B3 has more than one page, complete this field only on the last page
Importer / Agent Declaration (bottom left of the B3)
Mandatory!!!
-Complete on all B3 types
-If the B3 has more than one page, complete this field only on the last page
-Include the name of the person completing the B3, and the name of the company (broker or importer) completing the B3. Include the date the B3 is prepared, and SIGN IT.