Clarification of B3 Types V and H

March 4, 2008
4 March 2008
Clarification of B3 Types V and H
The CBSA has provided information to clarify the duty rates used on B3 types V and H.
B3 type V is used to voluntarily declare goods that were delivered without official customs release.  The date of direct shipment (Field no.16) equals the date of presentation for exchange purposes.  The applied duty rates are those in effect on the date of presentation of the V-type accounting document.  The GST rate would be 5% if the presentation of the voluntary entry is made in 2008.
The H type-B3 is a supplementary Form B3 is to voluntarily declare goods reported, but not accounted for at the time of final accounting (invoiced line inadvertently omitted) on Form B3. This type of entry is not treated in the same manner.  The B3-H type entry refers to the original entry.  The original entry has a release date and a date of direct shipment.  Therefore if the original entry is presented in 2007 and the B3-H type entry is presented in 2008, the GST rate would be 6% and not 5%.
Any comments and questions can be directed to the CSCB at

Information Source: 
Canada Border Services Agency (CBSA)
Document Type: 
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