The B3 coding form: what replaced it under CARM
The B3-3, Canada Customs Coding Form, was how commercial imports were accounted for. Since October 21, 2024 it has been replaced by the Commercial Accounting Declaration (CAD), filed electronically in CARM. Here is what changed, what stayed the same, and what to do with old B3s.
- Replaced on October 21, 2024
- Now the CAD, filed in CARM
- 5 business days after release
From the B3 to the CAD
The B3 was the accounting document for imported commercial goods: it declared the tariff classification, value for duty, origin and tariff treatment, and assessed the duties and taxes. The B2 was the form used to adjust it afterwards.
With CARM Release 3 on October 21, 2024, both were replaced by the Commercial Accounting Declaration (CAD). The CBSA describes it as a single accounting declaration record: an adjustment no longer goes on a separate B2, it becomes the next version of the same CAD. Many CBSA documents still say "B3-3" when they mean the CAD.
The CAD is filed electronically, through the CARM Client Portal, EDI or an API, by the importer or by a customs broker the importer has delegated in the portal. It must carry the importer's own business number with an RM import/export account (the BN15). The familiar B3 types survive as CAD types: C, AB, F, V, TT and the warehouse types.
Accounting for an import today
- 01
Register the business in the CARM Client Portal with a BN15. If a customs broker will file for you, grant them a delegation of authority in the portal.
- 02
Pick the CAD type. Type C is for accounting at the time of release, when you do not have release prior to payment or choose not to use it. Type AB is for goods released on minimum documentation with RPP privileges.
- 03
Give each shipment a 14-digit transaction number, or leave it blank in the portal and let CARM generate one. For a Type AB CAD, it must match the number used at release.
- 04
For a Type AB CAD, make sure it is accepted within 5 business days of release, counting the day of release as day zero. The old high-value and low-value deadlines no longer exist.
- 05
Pay by the due date on your monthly Statement of Account. Until then a Type AB CAD can still be corrected; the version on file the day after the payment due date is final.
- 06
For a later change, submit an adjustment in CARM. It is recorded as a new version of the same CAD.
What replaced what
From CBSA Memoranda D17-1-5, D17-2-1 and D17-2-4, all dated October 21, 2024.
| Before CARM | Now |
|---|---|
| Form B3-3 coding form | Commercial Accounting Declaration (CAD), filed in CARM |
| Form B2 adjustment request | An adjustment, saved as a new version of the CAD |
| Blanket B2 | The mass adjustment process |
| Detailed Adjustment Statement | Statement of Adjustment |
| Paper B3 | Electronic only. Form BSF946, Exception Commercial Accounting Declaration, is allowed only for outages, disasters or other circumstances beyond your control |
| Separate high-value and low-value deadlines | One deadline: 5 business days after release for a Type AB CAD |
| Late accounting | A $100 penalty, applied automatically to the BN15 used at release |
Late accounting is now automatic
If a CAD is not received within the time limit, CARM applies a $100 late accounting penalty to the BN15 used at release and issues a Notice of Penalty Assessment. No officer has to notice first. You can ask for a review within 90 days, but the CBSA says a review is unlikely to succeed when the cause was neglect or not knowing the rule.
Common questions
Can I still file a B3?
No. Since October 21, 2024 commercial goods are accounted for on a Commercial Accounting Declaration in CARM. A paper declaration, form BSF946, is accepted only in exceptional cases such as a long CARM outage or a natural disaster.
Is a "B3-3" the same thing as a CAD?
For practical purposes, yes. The CAD replaced the B3-3, and many CBSA memoranda and forwarders still use the old name for it.
How do I correct a B3 filed before October 21, 2024?
First create a Pre-CARM "As Declared" CAD that reproduces the B3 and any approved adjustments. In the CARM Client Portal, use "Convert B3 to CAD" on the Create Declaration page, or ask the CARM Client Support Help Desk. Then adjust that CAD. Memorandum D17-2-4 explains the process.
Do I need a customs broker to file a CAD?
No. An importer can file directly in the CARM Client Portal. Many use a broker, who files after you grant them a delegation of authority. You stay responsible for the declaration, the duties and taxes, and any adjustments.
How many lines can one CAD have?
Up to 1,000 lines when filed through the CARM Client Portal. Through EDI or an API, the limit is a 50 MB file, about 10,000 lines.
Sources
Check where you stand
See which import requirements apply to your shipments.
Keep reading
The next steps most people take from here.
Importing
The whole path to importing commercial goods into Canada, in order.
Read →RM business number
The import/export account number the CBSA needs before your first shipment.
Read →RPP security
Since May 2025 you post your own security. Bond or cash, and how much.
Read →Import readiness
Check your import readiness: CARM, RPP security, classification, permits.
Read →