Glossary of terms

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B Rate
A class code indicating Basic Charge as used in the rate class box of the AWB.

B2 (B2A or B2R)-Canada Customs Adjustment Request Form
CBSA form used to make adjustments to B3 Entries (e.g., claim refunds of duties paid at the time of importation, file appeals under the Customs Act or other legislation and to amend B3 entry documents).

B3-Canada Customs Coding Form
The primary CBSA Import Entry Coding Form, also referred to as an "Accounting document" or more simply, "entry". This form details all applicable information related to an import transaction (e.g., tariff classification, tariff treatment, country of origin, quantity, value, applicable duties, taxes, etc.).  In reality we no longer submit a hard-copy B3 to CBSA, but instead, transmit all of the data electronically. A hard-copy may be printed for billing and client information purposes however. 

BIS - Border Information Services
An automated, 24/7 telephone service operated by CBSA that answers incoming calls and provides general customs information. 

BN - Business Number
In order to streamline the processing of import transactions, all businesses dealing with the Canada Revenue Agency (CRA) and Canada Border Services Agency (CBSA) are required to have a Business Number.   To obtain a BN, call 1-800-959-5525 (or 613-941-0100 if calling from outside Canada).

BOL (or B/L.) - Bill of Lading
A document that acknowledges receipt of the goods and establishes the terms and conditions of a contract between a shipper and a carrier.  The BOL (B/L.) may sometimes be referred to as an OBL (Ocean Bill of Lading) or AWB (Airwaybill) depending on the particular mode of transport involved. 

Bonded Carrier
A carrier who has posted security with the CBSA and who is permitted to transport, under CBSA control, between points in Canada, dutiable goods upon which duty has not yet been paid.

Bonded Warehouse
A place licensed by the Minister where non-duty paid goods may be placed for storage.

BSO - Border Services Officer
A CBSA officer who is responsible for determining the admissibility of persons and/or goods into Canada.


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