Moving to Canada: Customs and Settlers’ Effects
Moving to Canada customs: the Canada Border Services Agency wants a two-part list of your goods when you first enter, and anything you sell within a year can bring duty.
A few short questions. Nothing is sent until you check and confirm.
Who counts as a settler for Canadian customs?
The Canada Border Services Agency’s page on moving or returning to Canada is for a person “entering Canada with the intention of establishing, for the first time, a residence for one year or more” (the Customs Tariff calls this person a settler), and for a former resident coming back after a year or more abroad. Everything below is the settler case.
“These are general guidelines only.” The page sends you to the Customs Tariff, the Customs Act and its Memorandum D2-2-1 on settlers’ effects, and to the Border Information Service for questions. The first section of the UK to Canada guide puts this step in order with the others.
What list must you prepare before you leave?
Two copies of a list of the goods you intend to bring. The agency says “The list should indicate the value, make, model and serial number (where applicable) of all the goods.” Divide it into two sections, the goods you are bringing with you and the goods to follow.
Memorandum D2-2-1 eases the detail for ordinary things: “For general household items, a group listing and overall value is sufficient”. Jewellery is different. The agency asks you to describe each piece, using the wording of your insurance policy or a jeweller’s appraisal, with dated photographs signed by the jeweller.
What can come in free of duty and tax?
Personal and household effects. The agency’s list includes clothing and linen, furniture, furnishings, appliances, silverware, jewellery, antiques, family heirlooms, books and musical instruments. It also names personal vehicles, pleasure boats and their trailers, motor homes, private aircraft and tool sheds that do not attach to a dwelling.
There are two tests. You must have “owned, possessed and used the goods abroad prior to arriving in Canada.” Bills of sale and registration documents can prove it, and “Leased goods are subject to duty and taxes because the CBSA does not consider you to own them.”
And some things are never personal effects: “A house or a large trailer you use as a residence and any goods you use or will use commercially are not eligible as personal or household effects.” A personal exemption of CAN$800 applies to goods acquired abroad or on the way, and wedding gifts have a three-month rule. The CAN$10,000 value limit on a single item applies only to former residents.
What happens at the first point of entry, and what about goods to follow?
You give the list to the officer, who completes Form BSF186 and gives you a copy as a receipt. “To facilitate the clearance process, you can complete Form BSF186 before your arrival in Canada.” The older memorandum calls the same document Form B4.
For goods that come later: “There is no time limit for importing goods to follow that were listed on the settler's Form B4.” Goods not on the original list lose the relief. If the goods land before you do, “Goods arriving in advance of the owner's arrival will be held in storage at a sufferance warehouse for a period of 40 days, after which time they will be treated as unclaimed.”
What if you sell or give something away soon after arriving?
You pay the duty you were excused. The agency says “sell or give the goods away within one year after importation, you will have to pay the duty and taxes initially exempted.” The rule is the same if you divert the goods to commercial use, and the memorandum counts the year from the day the goods physically arrive.
For a household that plans to sell its car or boat in the first year, that is the figure to put in the budget.
Which goods are restricted or prohibited?
Meeting the ownership test does not clear everything: “even if your goods meet the ownership, possession and use requirements, they must still meet requirements of other government departments.” The agency’s examples of restricted or prohibited imports include:
- food, plants, animals and their products;
- health products and prescription drugs;
- vehicles, which Transport Canada also controls (see the car import guide);
- goods contaminated with soil, and firewood;
- used or second-hand mattresses;
- firearms and weapons, explosives, fireworks and ammunition;
- currency and monetary instruments, cultural property and obscene material.
Pack outdoor items clean and ask your removal company which of its usual items are on the list.
How old is this guidance?
Older than we would like. The agency’s moving page shows “Date modified: 2018-05-18” and Memorandum D2-2-1 is dated 4 May 2010. We read both on 5 November 2026 and have no way to tell which lines have changed since, so confirm the points that matter with the Border Information Service before you ship.
The Canada hub lists the city guides, and the Toronto and Victoria pages cover the provincial rules on licences and vehicles.
Questions about Canadian customs for a household move
Do I pay duty on household goods I bring to Canada?
Not on goods you owned, possessed and used abroad before arriving, if you list them.
Leased goods and goods for business use are not eligible.
What is Form BSF186?
The Personal Effects Accounting Document the border officer completes from your list.
You keep a copy to claim goods that follow.
Can I sell furniture soon after moving to Canada?
Selling or giving away goods within one year of importation means paying the duty and taxes that were excused.
Tell us what is moving
Give your UK postcode, the Canadian city, your arrival month and the big items. Mention any car, boat or animal that is travelling.
About International Removals Companies
International Removals Companies is an enquiry and introduction service run by DATACONTEXT (UK) LTD, in partnership with AGM Group. We don't move goods ourselves: the removal company quotes for your move and carries it out, so check its credentials and terms before you book. Our service is free. Discuss the quotation and booking terms directly with the removal company.
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