If you are moving to Canada to live, the most important piece of paper is a list you hand to the border officer when you first arrive. Anything you send separately, which Canada calls "goods to follow", only comes in free of duty and tax if it is on that list. Forget the list, or leave something off it, and you can end up paying duty on your own old belongings.
Students and temporary workers are treated differently, and that is covered further down. Either way, the work is the same: make an honest list before you travel, and keep the paperwork you are given at the border.
Settler, returning resident or temporary resident?
The Canada Border Services Agency (CBSA) puts people into groups, and the rules follow the group. This summary comes from its guidance on moving to Canada and its memoranda on settlers' effects and temporary residents, all checked on 3 October 2026.
| Group | Who | Key conditions |
|---|
| Settler | Someone coming to set up home in Canada for the first time, for a year or more | Goods must have been owned, possessed and used abroad before you arrive in Canada |
| Former resident | A Canadian resident moving back after living abroad for a year or more | Goods owned, possessed and used abroad for at least six months, unless you have lived abroad for five years or more |
| Temporary resident | Students, and people working in Canada for up to 36 months | Goods for your own use, reported at the border, and taken out of Canada when you leave |
Settlers and former residents use the goods to follow list described below. If you are a student or temporary worker, skip to the section for you.
How the goods to follow list works
CBSA's page on moving or returning to Canada sets out the process (CBSA, checked on 3 October 2026). Here it is as steps.
- Before you travel, make a list of everything you are importing, in two copies. Give the value, make, model and serial number of each item where those apply. CBSA's settlers' memorandum says ordinary household items can be grouped with an overall value.
- Split the list into two parts. Part one is what you are bringing with you. Part two is the goods to follow.
- Hand the list to the border services officer at your first point of entry. CBSA says to do this even if you have nothing with you.
- The officer fills in form BSF186, the Personal Effects Accounting Document, gives it a file number and hands you a copy as your receipt. Form BSF186A is the additional list used when there are more goods than fit on the main form.
- Keep your copy safe. CBSA's settlers' memorandum says goods to follow are released when you show the document from your first entry.
- Anything not on the original list does not qualify. CBSA says goods that arrive later are only duty and tax-free under your entitlement if they are on that list.
That last point is the one that costs people money. If you are unsure whether something will follow, put it on the list. An item sent later that was never listed can be charged duty and tax.
A sample layout
This is not the official form, just a sensible way to set out your own list before you travel.
| Part | Item | Make and model | Serial number | Approximate value |
|---|
| With me | Used clothing and shoes, 2 suitcases | Not applicable | Not applicable | £300 |
| With me | Used laptop | Make and model as on the label | From the base of the laptop | £350 |
| To follow | Used books, 3 boxes | Not applicable | Not applicable | £120 |
| To follow | Used kitchenware, 1 box | Not applicable | Not applicable | £60 |
| To follow | Used road bike | Make and model | From the frame | £400 |
For how to describe and value each line, see our guide to packing lists and customs declarations. You will also list your goods to follow on our booking form's packing list, which is what customs see when they arrive. The booking page shows any notes and documents we know Canada needs, and we will tell you if anything else is needed for your shipment.
Timing: why your things should land after you
CBSA's settlers' memorandum D2-2-1 says goods that arrive before their owner are held in storage at a sufferance warehouse, a customs-approved store, for 40 days. After that they are treated as unclaimed unless you ask your local CBSA office for more time, and they can then be forfeited (Memorandum D2-2-1, last modified 26 June 2012, checked on 3 October 2026). The memorandum is an older document that still uses earlier form names, so check the current position with CBSA if your timing is tight.
The practical answer is to plan your send date around your flight, so that your belongings reach Canada after you do. If your dates are uncertain, ask us before you book.
What qualifies, and what does not
- Owned, possessed and used before you arrive. For settlers, all three apply. Things bought new for the move and never used do not meet that test.
- Do not sell or give things away within a year. CBSA says that if you sell or give away duty-free goods within one year of importing them, the duty and taxes become payable.
- Wedding gifts can come in duty-free if you married within three months before or after arriving, and you owned them before you arrived.
- Alcohol and tobacco have their own limits and conditions. Check the current allowance on CBSA's page, and see our prohibited items list for what we cannot carry.
Students and temporary workers
If you are going to Canada to study, or to work for up to 36 months, you are a temporary resident rather than a settler. CBSA's Memorandum D2-1-1 covers you (Memorandum D2-1-1, dated 28 April 2026, checked on 3 October 2026). The main points:
- Make a list in two copies before you travel, with approximate values and any serial numbers. CBSA advises this for everything you will import temporarily.
- Your belongings do not have to travel with you, apart from consumable goods. After your first arrival, you cannot claim alcohol, tobacco or other consumables free of duty.
- Keep later shipments small. The memorandum allows non-consumable items to follow, but says goods brought in after your first arrival should be kept to a minimum.
- Paperwork and deposits. If the officer decides documents are needed, they complete form E29B, and they may ask for a security deposit.
- Everything goes home with you. Goods must be exported, or destroyed under customs supervision, before your time limit runs out.
Questions people ask
I forgot to list something. Can I add it later?
Not as part of your duty-free entitlement. CBSA says goods that arrive later only qualify if they are on your original list. You can still send the item, but expect it to be assessed for duty and tax.
Can my things arrive in Canada before I do?
They can, but it is a risk. Under Memorandum D2-2-1, goods that arrive first wait in a customs-approved store for 40 days and are then treated as unclaimed unless you ask for more time. Time your shipment so it lands after you.
Do I need the list if all my things are coming later?
Yes. CBSA says you must give the officer your list at your first point of entry even if you have no goods with you. Without it, the goods to follow have nothing to match against.
I am going to Canada to study. Do I need a goods to follow list?
Students are temporary residents, not settlers, so the settlers' list does not apply in the same way. CBSA does advise temporary residents to prepare a list in two copies of everything they will bring in, with values and serial numbers, so make one and carry it with you.
What to do next
Write your two-part list, keep a copy in your hand luggage, and plan your send date so your things land after you. When you are ready, measure and weigh each piece and get a price on the quote page. If you are weighing up a bigger move, our guide to courier, air freight, sea freight or excess baggage compares the options.
Official pages used in this guide
All checked on 3 October 2026. Rules change, so check the official page before you send.
