How to account for your imports using the Commercial Accounting Declaration (CAD)

Every commercial shipment imported into Canada must be accounted for with the Canada Border Services Agency (CBSA) using the Commercial Accounting Declaration (CAD).

This declaration is the document the CBSA relies on to calculate duties and taxes, validate tariff classification, support admissibility decisions, and assess compliance under Canada’s customs rules.

Whether you submit your own import declarations or rely on a customs broker, as the importer of record, you remain responsible for the accuracy of the CAD.

That’s why understanding what it is and how it works is important.

In this article, we explain what the Commercial Accounting Declaration is, the main elements it includes, and when and how to submit it.

What is the Commercial Accounting Declaration (CAD)?

The Commercial Accounting Declaration (CAD) is the customs accounting document used to report the financial details of a commercial importation to the CBSA, regardless of its value.

It replaced the former B3 Canada Customs Coding Form and now serves as the official record on which duties and taxes are assessed.

The CAD captures the information used to determine tariff classification, value for duty, origin, applicable trade measures, and the total amounts owing on an import transaction.

It is also used to correct or adjust previously reported information when changes affect the assessment of duties or taxes.

Today, the Commercial Accounting Declaration is a core component of Canada’s modernized import framework under the Customs Assessment and Revenue Management (CARM) system.

Fields required in a Commercial Accounting Declaration

At a high level, a commercial accounting declaration requires the following elements:

Importer identification

The importer’s business number (BN15) and RM import account identifier, which identify the party legally responsible for the goods and for the payment of duties and taxes.

Vendor information 

The name, address, and telephone number of the party selling or exporting the goods to Canada (vendor or consignor), as shown on the commercial invoice.

Purchaser information

The name, address, and telephone number of the purchaser when the purchaser is different from the importer.

Transaction and declaration details

The declaration type (such as Type AB for goods released on minimum documentation, or Type C to obtain release and provide accounting at the same time). This indicates how the goods are being accounted for, including whether the declaration relates to accounting at release, post-release accounting, or a correction to a previous declaration.

Goods description and tariff classification

An accurate description of the goods and the correct tariff classification, using the appropriate HS code, to determine the applicable duty rate, trade measures, and eligibility for tariff relief or free trade agreements.

Value for duty

The value for duty that is used to calculate duties and taxes. It must be determined under Canada’s customs valuation rules and reported in Canadian dollars.

Origin of goods

Country of origin information that is used to determine tariff treatment and whether any trade controls or measures apply.

Tariff treatment 

The tariff treatment code being claimed (for example, Code 010 for the United States or Code 002 for Most-Favoured-Nation).

Quantity and unit of measure 

The quantity of goods and the applicable unit of measure, as required by the Customs Tariff, for duty calculation, quotas, excise controls, and trade statistics.

Currency and exchange rate 

The transaction currency and the applicable exchange rate used to convert the value to Canadian dollars, based on the Date of Direct Shipment.

Duties, taxes, and other charges

The calculation of customs duties, GST/HST, and any applicable surtaxes or special measures. 

Supporting documentation references

Commercial invoices, certificates, licences, permits, and other documents required by other government departments and agencies (OGDs) must support the declared information and be available to the CBSA upon request.

For consolidated Type F declarations used under the Courier Low Value Shipment (CLVS) Program, supporting documentation is not required to be submitted with the CAD at the time of accounting. However, they but must be retained and made available when requested by the CBSA.

The elements above represent the core commercial information used to assess duties, taxes, and compliance.

However, the Commercial Accounting Declaration includes additional technical and administrative fields required by the CBSA to process and manage import transactions.

These include transaction and line numbers, office and port codes, release and cargo control references, and mode of transport.

When and how to submit the CAD

A Commercial Accounting Declaration must be submitted for all commercial goods imported into Canada that are subject to duties and taxes.

The timing of the submission depends on how the goods are released and the import program being used.

For importers with Release Prior to Payment (RPP) privileges and goods released on minimum documentation (RMD), the CAD is submitted after release and must be filed within five business days.

For importers without RPP privileges, accounting must occur at the time of release, before the goods are cleared to enter the Canadian market.

A Commercial Accounting Declaration is also required when correcting or adjusting previously submitted information.

The CAD must be submitted electronically, either through:

• The CARM Client Portal (CCP)
• Electronic Data Interchange (EDI)
• Application Programming Interface (API)

In exceptional cases where electronic submission is not available, an Exception Commercial Accounting Declaration (BSF946) may be filed with the CBSA office where the goods were released.

After electronic submission, the CARM system generates an official CAD invoice document (BSF863 for Type C declarations and BSF864 for other CAD types), which reflects the duties and taxes owing based on the data submitted. 

How we can help

At Cole International, we offer trade consulting and customs brokerage services to help Canadian importers meet their customs accounting and compliance obligations with confidence.

Our team works with importers every day to:

• Review shipment details before arrival to identify customs, valuation, or classification risks
• Prepare and submit Commercial Accounting Declarations accurately and on time
• Support release, accounting, and post-release obligations, including corrections

We don’t believe in guesswork. We get it right the first time.

If you need help preparing, submitting, or correcting a Commercial Accounting Declaration, reach out to one of our trade professionals.