Supplementary Form B3 - Type H
January 23, 2004
23 January 2004
Supplementary Form B3 - Type H
The CBSA has clarified the date on which the duty rate is determined for H-type B3 entries.
The information provided by Customs states that since the type H entry is used to voluntarily declare goods reported, but not accounted for at the time of final accounting, (such as an invoiced line omitted from a B3), the date used to determine the duty rate is the same date as that used on the initial B3.
Questions on this matter can be directed to the CSCB at [email protected].