Memorandum D1. 7 1 1. Coding of Customs Accounting Documents. Cop 3402 Systems Software' title='Cop 3402 Systems Software' />Ottawa, November 2. This document is also available in PDF 1. MB help with PDF filesIn Brief. Pending its full revision to ensure compliance with the standard on Web accessibility, this memorandum has been partially updated to introduce the temporary country code XK for imports from Kosovo. Rev. June 5, 2. 01. Imports from Kosovo should be coded with the Canadian temporary code XK in Field No. Country of Origin and Field No. Cop 3402 Systems Software' title='Cop 3402 Systems Software' />Place of Export of the B3, Canada Customs Coding Form. The currency for completing Field No. EUR Euro Dollar. Rev. June 5, 2. 01. This memorandum describes various forms of accounting documentation and gives instructions for their completion. Table of Contents. Guidelines and. General Information. This memorandum is a guide for Canada Border Services Agency CBSA personnel, brokers, and importersowners who are involved in preparing and processing various customs coding forms. Accounting documents must be properly coded before they can be accepted for either manual or automated data processing. The information used to prepare these documents is obtained from invoices, cargo control data, and other sources, and is coded and placed in a designated area on the coding form referred to as a field. Cop 3402 Systems Software' title='Cop 3402 Systems Software' />Description of Forms. Form B3, Canada Customs Coding Form. This form is a customs document used to account for imported goods, regardless of value, destined for commercial use in Canada according to sections 6 and 7 of the Accounting for Imported Goods and Payment of Duties Regulations SOR8. The CBSA will reprint B3 forms on white paper in blue ink. However, companies may privately print B3 forms in blue or black ink according to Memorandum D1. Private Printing Policy and Procedures. Importersbrokers must apply coloured wrappers to B3 forms as follows Type. This memorandum describes various forms of accounting documentation and gives instructions for their completion. Obagi Skin Care Vitamin C Face Anti Aging Hemorrhoids Skin Tag Removal What Are The Best Wrinkle Creams Right Now. We are a leading provider of consulting, technology, outsourcing and nextgeneration services. We enable clients in more than 45 countries to outperform their. Articles F. de Encyclopaedia All articles from the World Wide Wikipedia, alphabetically ordered Portuguese, Spanish, Esperanto, French, Italian, German, Dutch. Colour. AB and AD LVS threshold or moregreen. AB and AD less than LVS threshold that quote a remission order number in Field No. C, D, H, M, and V account LVS threshold or moreblue. C, D, H, M, and V account less than LVS threshold that quote a remission order number in Field No. C, D, H, M, and V cash regardless of valueyellow. C one time release prior to paymentyellow. C, D, H, M, and V account less than LVS thresholdwhite. F consolidated account less than LVS thresholdsalmon. AB and AD less than LVS thresholdwhite mark AB or AD on wrapper1. CADEX bonded warehousegrey. CADEX non bonded warehousegold. Refer to Appendices B, C, and J for instructions and format examples of Form B3, Form B3 bonded warehouse, and Form B3 consolidated respectively. Form B3. B, Canada Customs Cargo Control Continuation Sheet. Form B3. B is used together with Form B3 when there is more than one cargo control document to be acquitted by one B3 form. A copy of Form B3. B can be found in Appendix D. Form B6. D, Ships Stores Delivery Declaration. Munson Fluid Mechanics Pdf on this page. Form B6. D is used together with Form B3, type 2. Ships Stores, Sales to the Governor General and Diplomats. It has the declaration of the vessels master or agent, or the airline companys agent, certifying that the goods are for use as ships stores. It also has the border service officers certificate that the goods were accompanied on board and sealed on the vessel or aircraft. You can find more information on ships stores in Memorandum D4 2 1, Ships Stores Regulations. Information Requirements 8. It is in the best interest of brokers, importersowners, and CBSA personnel to present accurate documents to CBSA. This allows CBSA to carry out its processing and enforcement functions and expedites release of the shipment to the importerowner or broker. All information on the coding forms must be legible and all fields must be completed according to the instructions in the appendices. The B3 form package must also include all certificates, licences, permits, or other documents that may be required by another government department or agency as they apply to their acts or regulations for imported goods. However, consolidated Form B3 accounting documents Form B3, type F used to account for goods released under the CourierLow Value Shipment LVS Program are not to include supporting documentation when the accounting document is presented to customs. Any supporting documentation i. Orders in Council are to be held at the importers and brokers premises to allow an officer in the future to perform an audit of the records and to obtain or verify the information on which the calculation of duties was based. The border services officer will review Form B3 documentation to ensure compliance with the CBSAs requirements. They will return any B3 form that does not meet the requirements to the importerowner or broker, and where applicable, withhold release of goods. In all such cases, the border services officer will inform the importerowner or broker of the reasons for rejection. Documentation Requirements. When Form B3 is presented at a terminal office and is paid either by cash or account, only one copy is required the CBSA copy. The official receipt for monies tendered for payment of Form B3 at automated locations is a stamped duty paid copy of a Detailed Coding Statement DCS for cash entries or a Form K8. ImporterBroker Account Statement, for account entries. Both these statements are generated by the customs automated system. For details, refer to Memorandum D1. Registration, Accounting and Payment for Commercial Goods. When requesting release prior to payment under a Release on Minimum Documentation RMD excluding CADEX, two copies of the release documentation must be presented. The original will be retained by the CBSA for control purposes when the shipment is released and the duplicate returned to the importerowner or broker for use with the confirming Form B3. In the case of a one time release prior to payment, three copies of the release documentation are required. The third copy will be attached to the request from the importerowner or broker to transact bonded operations. For more details, refer to Memorandum. D1 7 1, Posting Security for Transacting Bonded Operations, and Memorandum D1. Under the Courier LVS Program, approved participants can consolidate a number of shipments on Form B3, type F. This consolidation may include a number of LVS, which were released from the CBSA. Goods that are prohibited, controlled, or regulated by an Act of Parliament or a regulation made under such an Act are excluded from this program. However, the program accepts goods for which a special authority i. Order in Council applies. Goods valued at greater than the Courier LVS threshold are also excluded from this program. Consolidation of this B3 form may be made by a CBSA office, a regional consolidation, a consolidation by carrier, a consolidation by importer, or a national consolidation. For more information regarding the Courier LVS Program, refer to Memorandum D1. Courier Low Value Shipment Program. Because Form B3 bonded warehouse is a multi use form, the number of copies required will depend on the type. The following chart outlines this information when Form B3 is presented at a terminal office. Form B3 Type and Wrapper Colour. Copies Required. Remarks. Form B3 for Warehouse. CBSA1to warehouse control. Form B3 for Re warehouse. CBSA2. 0grey Ex warehouse. Form B3 for Consumption. Form B3 Ex warehouse for Export. Transfer of Goods. Form B3 Ships Stores, Sales to the Governor General and Diplomats. CBSA1to warehouse control.