Case Study Mant Furniture is an importer of furniture from China. Their importer number is 1234567890RM0001 and their address is 246 Finch Avenue East, Toronto, ON M2M 153. This importer is submitting the final accounting (Field 3 - Type C) of goods to the CBSA. They are importing 1000 wooden cribs from Hospital Supply Company at 123 West Street, Guangzhou China. These goods originated in China (Field 12) and are being shipped and exported via airfreight (Field 7). The importer and the vendor are NOT related firms and the price payable is without adjustments (Field 31 = Code 13). The direct date of shipment for this transaction is January 31 2012 (Field 16). Assumptions: 1. The exporter has not provided the importer with a certificate of origin for the goods (Field 14) 2. Each of the wooden cribs cost $ 100 CAD. 3. The supplier's invoice total for the cribs without adjustments is $ 100,000 CAD. (Currency: Field 17, Field 36, Field 37) 4. Transaction Number for this shipment is 24682 4512782 5. The Cargo Control Number is 014-04937402 ANSWERS: Box Answer MFN-CODE 2 9403.50.0010 9.5% Field Number on B3 Field 14 Field 27 Field 33 Field 35 Field 37 Field 38 Field 41 Field 42 Field 47 Field 50 Field 51 Tariff Treatment: HS Code Rate of Customs duty Rate of GST Value for Duty Customs Duties Value for Tax GST Customs Duties GST Total Payable for entry 5% 100,000 9,500 109,500 5,475 9,500 5,475 14,975 module. Completing a Canada Customs Coding Form (B3) The B3 form includes several of the concepts you have learned since the beginning of the course. The importer will complete fields of the B3 by simply inputting the information on each of the boxes. Let's look at some of the important fields. Fields 1 through 20 Canada Border Agence des services Services Agency frontaliers du Canada CANADA CUSTOMS CODING FORM DOUANES CANADA - FORMULE DE CODAGE PROTECTED WHEN COMPLETED PROTOUNE FORLD IMPORTER NAME AND ADDRESS NON 2.TRANSACTION NOW DE TRANSACTION Help Aldo Restore - Restaurer NOM ET ADRESSE DE LWPORTATEUR TES GIRONA TRO CODE LACING TOTAL VRO-TOTAL DE LAVO HVENDOR NAME - NON DU VENDEUR NON OUR TONGA 12 PAYS DORION TAMANI WE Roone 12:22 SERVED FOR CORA DISTA TE UMT.DELAR FREIGHT FRET BU LAGE DE LAGENCE 20 RELEASE DATE - DATE DE LA MALEVEE Field 2 - Transaction Number CBSA labels each importation with an exclusive 14-digit code called the Transaction Number. This transaction number allows customs to recognize a shipment at different phases throughout the customs activity. The transaction number is assigned by CBSA each time a new accounting package is created. Field 3 - Type (Consumption Entry) In Field 3, the importer specifies the type of consumption entry. Types of entries are covered in more detailed later in this module. Field 7 - Mode of Transportation Based on the mode of transportation of the shipment, the importer completes this field using one of the following codes: Mode of Transportation Field code Air 1 Highway 2 Mexico-United States Tariff MUST 12 Field 17 - Currency Code It's important to note that Field 17 is based on the currency declared on the invoice and not on the country the goods are coming from. If goods were imported from China and the invoice is in US dollars, the country code for China under Field 12 will be CN and the currency code for Field 17 will be USD. Tariff Item details The fields on this section of the B3 relate directly to the Canadian Customs Tariff. Depending on the tariff treatment used (field 14), applicable duty will vary. Field 21 - Line Field 21 indicates the good item to be classified. Field 22 - Description Shows the English or French description of the imported goods. Field 27 - Classification No The 10-digit Canadian HS code is entered here. Field 30 - Unit of Measurement Each tariff item in the Canadian Customs Tariff will indicate the Unit of Measurement, if applicable. Field 35 - Rate of GST Field 35 indicates the rate of GST to be applied to the imported good. The following tariff item details of a B3 sample will help you identify some of the fields discussed. Complete the following activity to learn the rest of them. NUM LORE SERATION WRITU Kids' tricycle (Wheel Dm 48cm-58cm) GECENT GLASSERATA TRI QUANTITY QUANTIT NOU.Voce 8712000020 500 NMB 13 POULOS MAAMMEN VALOR IN DOUANE HOS DE DOUANE CONSATION DES 34500 2932.50 NIVO TRACTORACOVANERICO BROMERO NEVOJIOLATION SPOLE MAR HATE TAUKTA YAL LOCONVERSION CONVERSION VALEUR POUR UNGE 8.50 34500 PORTANT DACOS 13 37432.50 1871.62 1991 Learning Activity M3-4: (CBSA Guide: "Importing Commercial Goods into Canada") CANADA CUSTOMS CODING FORM DOUANES CANADA - FORMULE DE CODAGE PROTECTED (WHEN COMPLETED) PROTG (UNE FOIS REMPLI) NO.-N 2 TRANSACTION NO.- N DE TRANSACTION Help Aide Restore - Restaurer 1 IMPORTER NAME AND ADDRESS NOM ET ADRESSE DE L'IMPORTATEUR 3 TYPE 3 TYPE 4 OFFCE NO N'DE BUREAU 5 GST REGISTRATION NO N" DE TPS 9 TOTAL VFD- TOTAL DE LA VD 6 PAYMENT 7 MODE PORT OF CODE OF. DE UNLAONG CODE DE TRANS PORT DE PAIEMENT DBARQ 11 VENDOR NAME - NOM DU VENDEUR NO.-N 12 COUNTRY OF ORIGIN 13 PLACE OF EXPORT PAYS D'ORIGINE LIEU DEPORTATION 14 TARFF TREATVENT TRAITEMENT TARFARE 10 SUR HORNO N DE SOUS EN-TETE 15 US.PORT OF BUT BUREAU DE SORTIE DESEU RESERVED FOR S DRECTSHIPMENT DATE DATE DEXPEDITION DRECTE M DIJ 17 CRCY CODE DEVISE CCRA USE 18 TIME LIMIT-DLAI 19 FREIGHT - FRET RESERVE L'USAGE DE L'AGENCE 20 RELEASE DATE - DATE DE LA MAINLEVE 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTION ANTERIEURE 26 SPECIAL AUTHORITY 24 NUMBER-NUMERO | 25 LINE-LIGNE AUTORISATION SPECIALE 27 CLASSIFICATION NO. N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY TARIFARE QUANTITE 30 U - M 31 VFD CODESMA CODE RATE OF CUSTOMS DUTY CODE VD GODE DEUS TRUKDE DROIT DE DOURE 34 E.T.RATE TAUX TA 35 RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TAUX DE TPE CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTIES DROITS DE DOUANE |39 SIMA ASSESSMENT COTISATION DELMSI |40 EXASE TAX TAXE D'ACCISE 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTIONANTERIEURE 26 SPECIAL AUTHORTY 24 NUMBER-NUMERO 12S LINE LIGNE AUTORISATION SPCIALE 27 CLASSIFICATION NO N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY TARIFARE QUANTIT B0 U - M 31 VFD CODE 22 MACODE 3 RATE OF CUSTOMS DUTY CODE VD GODE DE LMS 34 E.T.RATE TAUXTA SS RATE OF GST 36 VALUE FOR CURRENCY CONVERSION CONVERSION VALEUR POUR CHANGE TAUX DE DROIT DE DOURE TAUX DE TPS 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTES DROITS DE DOUANE 39 SIMA ASSESSMENT COTISATION DE LMSI 40 EXCISE TAX TAXE D'ACCISE 41 VALUE FOR TAX VALEUR POUR TAXE |42 GST TPS 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS KGM PREVIOUS TRANSACTION TRANSACTION ANTERIEURE 26 SPECIAL AUTHORITY 24 NUMBER-NUMERO 25 LINE LIGN AUTORISATION SPECIALE 27 CLASSIFICATION NO. N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY TARIFARE QUANTIT 30 U - M 31 VFD CODESACODE RATE OF CUSTOMS DUTY CODE VD GODE DE LMS 34 E.T.RATE TAUX TA S RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TAUX DE OROT DE DOURE TAUX DE TPS CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTES DROITS DE DOUANE 39 SIMA ASSESSMENT COTISATION DE LMSI 40 EXOSE TAX TAXE D'ACCISE 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTION ANTERIEURE 26 SPECIAL AUTHORITY 24 NUMBER. NUMERO 25 LINE LIGNE AUTORISATION SPCIALE 28 TARIFF CODE 29 QUANTITY TARIFARE QUANTITE 50 U - M 27 CLASSIFICATION NO N DE CLASSEMENT 31 VFD CODESMA CODE 33 RATE OF CUSTOMS DUTY CODE VO CODE DE UMSTRUIX DE DROIT DE DOURE 34 E.T.RATE 5 RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TAUXTA TAUX DE TPS CONVERSION VALEUR POUR CHANGE - TUTUNDUITE nnnnnnnnnuUT TrrOTIY N' DE CLASSEMENT TARIFARE QUANTIT CODE VO DE DEUS TALIK DE DROIT DE DOURE TAUX TA TAUX DE TPS CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTES DROITS DE DOUANE 39 SIMA ASSESSMENT COTISATION DE LMSI 40 EXASE TAX TAXE D'ACCISE 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS 21 UNE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTION ANTERIEURE 26 SPECIAL AUTHORITY 24 NUMBER-NUMERO 25 LINE LIGNE AUTORISATION SPCIALE 27 CLASSIFICATION NO N' DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY TARIFAIRE QUANTIT B0 U - M 31 VFD CODESMA COCE S RATE OF CUSTOMS OUTY CODE VD ODE DE LMS TAUX DE DROIT DE DOURE 34 E.T.RATE TAUXTA 35 RATE OF GST 36 VALUE FOR CURRENCY CONVERSION CONVERSION VALEUR POUR CHANGE TAUX DE TPS 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTIES DROITS DE DOUANE 39 SIMAASSESSMENT 40 EXC SE TAX 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS COTISATION DE LMS TAXE D'ACCISE 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION TRANSACTIONANTERIEURE 126 SPECIAL AUTHORTY 24 NUMBERNUMERO 2 LINE LIGNE AUTORISATION SPCIALE 50 U - M 27 CLASSIFICATION NO. N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY TARIFARE QUANTITE 31 VFD CODESMA CODE RATE OF CUSTOMS DUTY CODE VD MODE DE LAS TALIK DE DROIT DE DOURE 34 E.T.RATE TAUX TA 35 RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TAUX DE TPS CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTES DROITS DE DOUANE 39 SIMA ASSESSMENT COTISATION DE LMSI 40 EXCISE TAX TAXE D'ACCISE 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTION ANTERIEURE 26 SPECIAL AUTHORTY 24 NUMBER. NUMERO J2S LINE-LIGNE AUTORISATION SPCIALE 27 CLASSIFICATION NO. N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY B0 U M 31 VFD CODESMA CODE 33 RATE OF CUSTOMS DUTY CODE VODE DE UMSTRUIK DE DROIT DE DOURE 34 E.T.RATE TALK TA SS RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TARIFARE QUANTITE TAUX DE TPS CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY 38 CUSTOMS DUTES 39 SIMAASSESSMENT COTISATION DE LMSI 40 EXASE TAX 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS VALEUR EN DOUANE DROITS DE DOUANE TAXE D'ACCISE 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTION ANTRIEURE 26 SPECIAL AUTHORITY 24 NUMBER-NUMERO | LINE LIGNE AUTORISATION SPCIALE 27 CLASSIFICATION NO. N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY QUANTIT B0 U - M 31 VFD CODESMA CODERATE OF CUSTOMS DUTY CODE VD GODE DE LAS 34 E.L. RATE TAUX TA RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TARIFAIRE TALIK DE DROIT DE DOURE TAUX DE TPS CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTES 39SMAASSESSMENT COTISATION DE LMSI 40 EXASE TAX TAXE D'ACCISE 41 VALUE FOR TAX 42 GST TPS DROITS DE DOUANE VALEUR POUR TAXE DECLARATION - DCLARATION 43 DEPOSIT - DEPOT PLEASE PRINT NAME-LETTRES MOULEES SVP. - 47CUSTOMS DUTES DROITS DE DOUANE 48 SIMA ASSESSMENT COTISATION DELMS! 44 WAREHOUSE NON D'ENTREPOT OF DE IMPORTER AGENT - MPORTATEUR AGENT 49 EXCISE TAX TAJE D'ACCSE DECLARE THE PARTICULARS OF THIS DOCUMENT TO BE TRUE. ACCURATE AND COMPLETE DCLARE QUE LES RENSEIGNEMENTS C-DESSUS SONT VRAIS ET COMPLETS 45 CARGO CONTROL NO.-N DE CONTROLE DU FRET 50 GST YYYY/mm/dd 46 CARRIER CODE AT IMPORTATION CODE DE TRANSPORTEUR A LIMPORTATION TOTAL DATE SIGNATURE B3-3 (04) Reproduced without endorsement by the Government of Canada by Seneca College (2011) from B3-3(04) form available at http://www.cbsa.gc.ca/publications/help-aide/b2-b3-eng.html Case Study Mant Furniture is an importer of furniture from China. Their importer number is 1234567890RM0001 and their address is 246 Finch Avenue East, Toronto, ON M2M 153. This importer is submitting the final accounting (Field 3 - Type C) of goods to the CBSA. They are importing 1000 wooden cribs from Hospital Supply Company at 123 West Street, Guangzhou China. These goods originated in China (Field 12) and are being shipped and exported via airfreight (Field 7). The importer and the vendor are NOT related firms and the price payable is without adjustments (Field 31 = Code 13). The direct date of shipment for this transaction is January 31 2012 (Field 16). Assumptions: 1. The exporter has not provided the importer with a certificate of origin for the goods (Field 14) 2. Each of the wooden cribs cost $ 100 CAD. 3. The supplier's invoice total for the cribs without adjustments is $ 100,000 CAD. (Currency: Field 17, Field 36, Field 37) 4. Transaction Number for this shipment is 24682 4512782 5. The Cargo Control Number is 014-04937402 ANSWERS: Box Answer MFN-CODE 2 9403.50.0010 9.5% Field Number on B3 Field 14 Field 27 Field 33 Field 35 Field 37 Field 38 Field 41 Field 42 Field 47 Field 50 Field 51 Tariff Treatment: HS Code Rate of Customs duty Rate of GST Value for Duty Customs Duties Value for Tax GST Customs Duties GST Total Payable for entry 5% 100,000 9,500 109,500 5,475 9,500 5,475 14,975 module. Completing a Canada Customs Coding Form (B3) The B3 form includes several of the concepts you have learned since the beginning of the course. The importer will complete fields of the B3 by simply inputting the information on each of the boxes. Let's look at some of the important fields. Fields 1 through 20 Canada Border Agence des services Services Agency frontaliers du Canada CANADA CUSTOMS CODING FORM DOUANES CANADA - FORMULE DE CODAGE PROTECTED WHEN COMPLETED PROTOUNE FORLD IMPORTER NAME AND ADDRESS NON 2.TRANSACTION NOW DE TRANSACTION Help Aldo Restore - Restaurer NOM ET ADRESSE DE LWPORTATEUR TES GIRONA TRO CODE LACING TOTAL VRO-TOTAL DE LAVO HVENDOR NAME - NON DU VENDEUR NON OUR TONGA 12 PAYS DORION TAMANI WE Roone 12:22 SERVED FOR CORA DISTA TE UMT.DELAR FREIGHT FRET BU LAGE DE LAGENCE 20 RELEASE DATE - DATE DE LA MALEVEE Field 2 - Transaction Number CBSA labels each importation with an exclusive 14-digit code called the Transaction Number. This transaction number allows customs to recognize a shipment at different phases throughout the customs activity. The transaction number is assigned by CBSA each time a new accounting package is created. Field 3 - Type (Consumption Entry) In Field 3, the importer specifies the type of consumption entry. Types of entries are covered in more detailed later in this module. Field 7 - Mode of Transportation Based on the mode of transportation of the shipment, the importer completes this field using one of the following codes: Mode of Transportation Field code Air 1 Highway 2 Mexico-United States Tariff MUST 12 Field 17 - Currency Code It's important to note that Field 17 is based on the currency declared on the invoice and not on the country the goods are coming from. If goods were imported from China and the invoice is in US dollars, the country code for China under Field 12 will be CN and the currency code for Field 17 will be USD. Tariff Item details The fields on this section of the B3 relate directly to the Canadian Customs Tariff. Depending on the tariff treatment used (field 14), applicable duty will vary. Field 21 - Line Field 21 indicates the good item to be classified. Field 22 - Description Shows the English or French description of the imported goods. Field 27 - Classification No The 10-digit Canadian HS code is entered here. Field 30 - Unit of Measurement Each tariff item in the Canadian Customs Tariff will indicate the Unit of Measurement, if applicable. Field 35 - Rate of GST Field 35 indicates the rate of GST to be applied to the imported good. The following tariff item details of a B3 sample will help you identify some of the fields discussed. Complete the following activity to learn the rest of them. NUM LORE SERATION WRITU Kids' tricycle (Wheel Dm 48cm-58cm) GECENT GLASSERATA TRI QUANTITY QUANTIT NOU.Voce 8712000020 500 NMB 13 POULOS MAAMMEN VALOR IN DOUANE HOS DE DOUANE CONSATION DES 34500 2932.50 NIVO TRACTORACOVANERICO BROMERO NEVOJIOLATION SPOLE MAR HATE TAUKTA YAL LOCONVERSION CONVERSION VALEUR POUR UNGE 8.50 34500 PORTANT DACOS 13 37432.50 1871.62 1991 Learning Activity M3-4: (CBSA Guide: "Importing Commercial Goods into Canada") CANADA CUSTOMS CODING FORM DOUANES CANADA - FORMULE DE CODAGE PROTECTED (WHEN COMPLETED) PROTG (UNE FOIS REMPLI) NO.-N 2 TRANSACTION NO.- N DE TRANSACTION Help Aide Restore - Restaurer 1 IMPORTER NAME AND ADDRESS NOM ET ADRESSE DE L'IMPORTATEUR 3 TYPE 3 TYPE 4 OFFCE NO N'DE BUREAU 5 GST REGISTRATION NO N" DE TPS 9 TOTAL VFD- TOTAL DE LA VD 6 PAYMENT 7 MODE PORT OF CODE OF. DE UNLAONG CODE DE TRANS PORT DE PAIEMENT DBARQ 11 VENDOR NAME - NOM DU VENDEUR NO.-N 12 COUNTRY OF ORIGIN 13 PLACE OF EXPORT PAYS D'ORIGINE LIEU DEPORTATION 14 TARFF TREATVENT TRAITEMENT TARFARE 10 SUR HORNO N DE SOUS EN-TETE 15 US.PORT OF BUT BUREAU DE SORTIE DESEU RESERVED FOR S DRECTSHIPMENT DATE DATE DEXPEDITION DRECTE M DIJ 17 CRCY CODE DEVISE CCRA USE 18 TIME LIMIT-DLAI 19 FREIGHT - FRET RESERVE L'USAGE DE L'AGENCE 20 RELEASE DATE - DATE DE LA MAINLEVE 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTION ANTERIEURE 26 SPECIAL AUTHORITY 24 NUMBER-NUMERO | 25 LINE-LIGNE AUTORISATION SPECIALE 27 CLASSIFICATION NO. N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY TARIFARE QUANTITE 30 U - M 31 VFD CODESMA CODE RATE OF CUSTOMS DUTY CODE VD GODE DEUS TRUKDE DROIT DE DOURE 34 E.T.RATE TAUX TA 35 RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TAUX DE TPE CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTIES DROITS DE DOUANE |39 SIMA ASSESSMENT COTISATION DELMSI |40 EXASE TAX TAXE D'ACCISE 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTIONANTERIEURE 26 SPECIAL AUTHORTY 24 NUMBER-NUMERO 12S LINE LIGNE AUTORISATION SPCIALE 27 CLASSIFICATION NO N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY TARIFARE QUANTIT B0 U - M 31 VFD CODE 22 MACODE 3 RATE OF CUSTOMS DUTY CODE VD GODE DE LMS 34 E.T.RATE TAUXTA SS RATE OF GST 36 VALUE FOR CURRENCY CONVERSION CONVERSION VALEUR POUR CHANGE TAUX DE DROIT DE DOURE TAUX DE TPS 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTES DROITS DE DOUANE 39 SIMA ASSESSMENT COTISATION DE LMSI 40 EXCISE TAX TAXE D'ACCISE 41 VALUE FOR TAX VALEUR POUR TAXE |42 GST TPS 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS KGM PREVIOUS TRANSACTION TRANSACTION ANTERIEURE 26 SPECIAL AUTHORITY 24 NUMBER-NUMERO 25 LINE LIGN AUTORISATION SPECIALE 27 CLASSIFICATION NO. N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY TARIFARE QUANTIT 30 U - M 31 VFD CODESACODE RATE OF CUSTOMS DUTY CODE VD GODE DE LMS 34 E.T.RATE TAUX TA S RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TAUX DE OROT DE DOURE TAUX DE TPS CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTES DROITS DE DOUANE 39 SIMA ASSESSMENT COTISATION DE LMSI 40 EXOSE TAX TAXE D'ACCISE 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTION ANTERIEURE 26 SPECIAL AUTHORITY 24 NUMBER. NUMERO 25 LINE LIGNE AUTORISATION SPCIALE 28 TARIFF CODE 29 QUANTITY TARIFARE QUANTITE 50 U - M 27 CLASSIFICATION NO N DE CLASSEMENT 31 VFD CODESMA CODE 33 RATE OF CUSTOMS DUTY CODE VO CODE DE UMSTRUIX DE DROIT DE DOURE 34 E.T.RATE 5 RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TAUXTA TAUX DE TPS CONVERSION VALEUR POUR CHANGE - TUTUNDUITE nnnnnnnnnuUT TrrOTIY N' DE CLASSEMENT TARIFARE QUANTIT CODE VO DE DEUS TALIK DE DROIT DE DOURE TAUX TA TAUX DE TPS CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTES DROITS DE DOUANE 39 SIMA ASSESSMENT COTISATION DE LMSI 40 EXASE TAX TAXE D'ACCISE 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS 21 UNE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTION ANTERIEURE 26 SPECIAL AUTHORITY 24 NUMBER-NUMERO 25 LINE LIGNE AUTORISATION SPCIALE 27 CLASSIFICATION NO N' DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY TARIFAIRE QUANTIT B0 U - M 31 VFD CODESMA COCE S RATE OF CUSTOMS OUTY CODE VD ODE DE LMS TAUX DE DROIT DE DOURE 34 E.T.RATE TAUXTA 35 RATE OF GST 36 VALUE FOR CURRENCY CONVERSION CONVERSION VALEUR POUR CHANGE TAUX DE TPS 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTIES DROITS DE DOUANE 39 SIMAASSESSMENT 40 EXC SE TAX 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS COTISATION DE LMS TAXE D'ACCISE 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION TRANSACTIONANTERIEURE 126 SPECIAL AUTHORTY 24 NUMBERNUMERO 2 LINE LIGNE AUTORISATION SPCIALE 50 U - M 27 CLASSIFICATION NO. N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY TARIFARE QUANTITE 31 VFD CODESMA CODE RATE OF CUSTOMS DUTY CODE VD MODE DE LAS TALIK DE DROIT DE DOURE 34 E.T.RATE TAUX TA 35 RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TAUX DE TPS CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTES DROITS DE DOUANE 39 SIMA ASSESSMENT COTISATION DE LMSI 40 EXCISE TAX TAXE D'ACCISE 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTION ANTERIEURE 26 SPECIAL AUTHORTY 24 NUMBER. NUMERO J2S LINE-LIGNE AUTORISATION SPCIALE 27 CLASSIFICATION NO. N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY B0 U M 31 VFD CODESMA CODE 33 RATE OF CUSTOMS DUTY CODE VODE DE UMSTRUIK DE DROIT DE DOURE 34 E.T.RATE TALK TA SS RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TARIFARE QUANTITE TAUX DE TPS CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY 38 CUSTOMS DUTES 39 SIMAASSESSMENT COTISATION DE LMSI 40 EXASE TAX 41 VALUE FOR TAX VALEUR POUR TAXE 42 GST TPS VALEUR EN DOUANE DROITS DE DOUANE TAXE D'ACCISE 21 LINE LIGNE 22 DESCRIPTION DESIGNATION 23 WEIGHT/KGM POIDS / KGM PREVIOUS TRANSACTION - TRANSACTION ANTRIEURE 26 SPECIAL AUTHORITY 24 NUMBER-NUMERO | LINE LIGNE AUTORISATION SPCIALE 27 CLASSIFICATION NO. N DE CLASSEMENT 28 TARIFF CODE 29 QUANTITY QUANTIT B0 U - M 31 VFD CODESMA CODERATE OF CUSTOMS DUTY CODE VD GODE DE LAS 34 E.L. RATE TAUX TA RATE OF GST 36 VALUE FOR CURRENCY CONVERSION TARIFAIRE TALIK DE DROIT DE DOURE TAUX DE TPS CONVERSION VALEUR POUR CHANGE 37 VALUE FOR DUTY VALEUR EN DOUANE 38 CUSTOMS DUTES 39SMAASSESSMENT COTISATION DE LMSI 40 EXASE TAX TAXE D'ACCISE 41 VALUE FOR TAX 42 GST TPS DROITS DE DOUANE VALEUR POUR TAXE DECLARATION - DCLARATION 43 DEPOSIT - DEPOT PLEASE PRINT NAME-LETTRES MOULEES SVP. - 47CUSTOMS DUTES DROITS DE DOUANE 48 SIMA ASSESSMENT COTISATION DELMS! 44 WAREHOUSE NON D'ENTREPOT OF DE IMPORTER AGENT - MPORTATEUR AGENT 49 EXCISE TAX TAJE D'ACCSE DECLARE THE PARTICULARS OF THIS DOCUMENT TO BE TRUE. ACCURATE AND COMPLETE DCLARE QUE LES RENSEIGNEMENTS C-DESSUS SONT VRAIS ET COMPLETS 45 CARGO CONTROL NO.-N DE CONTROLE DU FRET 50 GST YYYY/mm/dd 46 CARRIER CODE AT IMPORTATION CODE DE TRANSPORTEUR A LIMPORTATION TOTAL DATE SIGNATURE B3-3 (04) Reproduced without endorsement by the Government of Canada by Seneca College (2011) from B3-3(04) form available at http://www.cbsa.gc.ca/publications/help-aide/b2-b3-eng.html