Canadian Shipper


Customs announces changes in accounting for pallets

Canada Customs has announced changes in how to account for pallets on Form B3, Canada Customs Coding Form. Under Customs Notice N-571, current practice requires that pallets be accounted for, in each case, on a separate line on the entry documents, rather than being accounted for as part of the goods.

For a variety of reasons, this considerably increases administrative costs for importers, with no apparent increase in benefits to customs or the importing community, says the authority.

In response to representations by business interests, Customs says it has simplified the accounting process for pallets to the extent possible given current legislation.

For a full list of the changes for each pallet type, please consult

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