Customs declaration requirements for Canada
Customs Declare produces the completed Commercial Accounting Declaration (CAD) -- the customs accounting document that replaced CBSA Form B3 (Canada Customs Coding Form) and Form B2 (Adjustment Request) following the October 21, 2024 go-live of CARM (CBSA Assessment and Revenue Management) for Canada’s own customs authority, in English, French, from your invoice and supporting documents. You or your broker review and submit it -- nothing leaves your workspace automatically.
Declaration form
Confirmed against the authority’s own published source- Form
- Commercial Accounting Declaration (CAD) -- the customs accounting document that replaced CBSA Form B3 (Canada Customs Coding Form) and Form B2 (Adjustment Request) following the October 21, 2024 go-live of CARM (CBSA Assessment and Revenue Management)
- Issuing authority
- Canada Border Services Agency (CBSA)
- Primary language
- English, French
- Accepted languages
- English, French
- Required supporting documents
- Commercial invoice, bill of lading or airway bill, import permits or licenses where applicable
- Last verified
- Aug 30, 2026
Import requirements & restrictions
Import prohibited
Any vehicle less than 15 years old (counted from month/year of manufacture to the date of import) must meet Canadian Motor Vehicle Safety Standards to be legally imported into Canada -- administered via the Registrar of Imported Vehicles (RIV) program (Transport Canada, contracted to Livingston International) for vehicles imported from the US, in effect since 1 October 2000. Vehicles 15 years or older (and buses manufactured before 1 January 1971) are exempt from this requirement.
HS 8703 -- Transport Canada / Registrar of Imported Vehicles (RIV)
Duty & tax
- VAT (default rate)
- 5%
- MFN duty rate data
- Available
- Preferential rate
- Available under an applicable trade agreement
- Free duty calculator
- Check a duty rate for Canada
Quick answers
What customs declaration form does Canada require?
Canada’s import declaration is the Commercial Accounting Declaration (CAD) -- the customs accounting document that replaced CBSA Form B3 (Canada Customs Coding Form) and Form B2 (Adjustment Request) following the October 21, 2024 go-live of CARM (CBSA Assessment and Revenue Management), issued by Canada Border Services Agency (CBSA).
Which languages does Canada accept on a customs declaration?
English, French
What supporting documents are required to import into Canada?
Commercial invoice, bill of lading or airway bill, import permits or licenses where applicable
What is the VAT rate on imports into Canada?
The default VAT rate on record for Canada is 5%.