9 October 2002

B3 F-Type Entries

The following message is from the Electronic Commerce Unit at the CCRA. It follows on a message sent to members on 28 May 2002 regarding Customs Notice N-442 that required all “F” type entries to show separate subheaders for field 14 in order to indicate different tariff treatments. Please note that the date for this change is 1 April 2003.

Effective April 1, 2003 separate subheaders should be inserted on FORM B3, Canada Customs Coding Form to indicate the different tariff treatment codes on all F type consolidated entries used for Courier/LVS shipments. Instructions for the completion of F type consolidated accounting documents are found in Appendix J to Memorandum D17-1-10, Coding of Customs Accounting Documents.

To facilitate the processing of Form B2, Canada Customs - Adjustment Request, and to ensure that the correct tariff treatment information is provided, once the duties and taxes have been calculated offline, separate subheaders should be inserted on the consolidated accounting document to indicate the appropriate code for each tariff treatment. For example, if the United States tariff is claimed for some goods, a separate subheader should be created showing tariff treatment code 10.

Currently the coding instructions for Field 14, Tariff Treatment specify that code 2 should be used. This code relates to the Most-Favoured-Nation(MFN) tariff treatment. Duties and taxes must then be calculated off entry using the appropriate tariff treatment. However, the tariff treatment number in Field 14 for Form B3 is directly linked to Field No. 12 (Country of Origin) and Field No. 13(Place of Export). Consequently, when using tariff treatment codes other than 02(Most-Favoured-Nation-Tariff), 10(United States Tariff) 12(Mexico-United States Tariff) and 13(Canada-Israel Tariff), the country code UNY will not be accepted in Field Nos. 12 and 13. The correct code for the country of origin and place of export of these shipments will need to be indicated in those two fields as per Memorandum D17-1-10, Coding of Customs Accounting Documents, Appendix H. List 2.

When using tariff treament codes 02, 10, 12 and 13 in Field No. 14, no change will be necessary for Fields Nos. 12 and 13. As indicated in the coding instructions in Appendix J of Memorandum D17-1-10, both of these fields will be coded UNY.

When claiming the benefits of any of the tariff treatments contained in the Customs Tariff, importers and brokers should ensure that they follow the provisions set out in the Regulations and the policy guidelines contained in Memorandum D11-4-2, Proof of Origin and Memorandum D11-4-14, Certificate of Origin.

No other change will be required for the proper processing of the F type entry. Any questions concerning this policy should be directed to Vincent Millar, Senior Program Officer, Postal, Courier and Casual Refund Program, at 613-954-7150. For information on CADEX B3 processing, please contact 888-957-7224. This information is also contained in Customs Notice CN-442 and CN-454.