Moving to Toronto does not always mean bringing every possession on the same flight. You might arrive with suitcases while furniture, books and other household belongings remain overseas until you have a permanent home.
Those later arrivals are commonly described as “goods to follow.” For eligible newcomers, declaring them correctly is part of arranging duty- and tax-free importation of personal effects.
The preparation begins before travel. This checklist explains the main decisions, documents and shipment arrangements to organize. These are federal customs requirements; choosing Toronto as your destination does not create a separate municipal import process.
Confirm Which Customs Rules Apply to Your Move
“Newcomer” is a broad description, while “settler” has a specific customs meaning.
The federal settler definition generally concerns someone establishing a first residence in Canada for at least 12 months. It excludes people entering for certain purposes, including study and employment lasting no more than 36 months.
Do not assume that every work permit, study permit or permanent-resident document produces the same customs entitlement.
If you previously lived in Canada, are changing status while already here or are arriving temporarily before a later permanent move, ask CBSA which category applies. Explain your actual plans and previous residence history before relying on the rules for settlers’ effects.
Establish When to Declare Your Goods to Follow
CBSA distinguishes customs settlement from immigration status. Its settlers’ effects guidance explains that becoming a permanent resident during a visit does not necessarily establish customs settlement when the person intends to continue living abroad.
For a qualifying settlement arrival, present the goods-to-follow declaration at your first Canadian point of entry, even if the shipment will come much later.
For example, if you enter Canada through another city before travelling onward to Toronto, do not assume the declaration can wait until you reach your Toronto home.
Where an earlier visit or landing makes the correct declaration date unclear, obtain CBSA guidance before shipping. Do not select a date simply because it produces a more convenient result.
Check Ownership, Possession and Previous Use
The settler declaration on Form BSF186 generally requires qualifying household and personal effects to have been owned, possessed and used abroad before arrival, subject to specified exceptions.
Buying an item before flying does not necessarily satisfy all three conditions. A newly purchased product sent directly from a seller to Canada may need a different assessment.
Keep available receipts, ownership documents and other records relevant to valuable possessions. If you are unsure what evidence is sufficient, ask CBSA about the particular item.
Also identify goods intended for business use. Equipment for commercial activity should not be treated as ordinary household property merely because it travels inside the same shipment.
Build Two Clearly Separated Inventories
The Government of Canada’s border preparation guide recommends two copies of your lists, separating belongings accompanying you from those arriving later. Include values and identifying details such as makes, models and serial numbers where applicable.
Use clear descriptions and Canadian-dollar values. “Electronics” gives less useful information than a separate entry identifying a laptop by its make, model and serial number.
CBSA permits grouping ordinary household items with an overall value. For example, a group of kitchen utensils can be described together, while a valuable musical instrument deserves an individual entry.
Number your inventory entries and use matching references on packing records. This is a practical way to connect the customs list with the boxes eventually shipped.
Prepare BSF186 and the Supporting Goods List
BSF186 is the Personal Effects Accounting Document. Completing the relevant information before travel can help you prepare for the customs discussion, but the officer must still process the declaration.
Form BSF186A provides additional space for item descriptions and values. Use a separate list for goods to follow so they remain distinguishable from items arriving with you.
Check that your name and other details are consistent across the forms and supporting records. Leave areas reserved for CBSA to the officer.
Before leaving the customs process, check that you have received your processed copy and the associated goods lists. Keep the pages together so an attachment does not become separated from the main document.
Give Jewellery and Valuable Items Enough Detail
A description such as “family jewellery” may not distinguish one piece from another.
CBSA’s moving or returning to Canada guidance recommends describing jewellery individually, using insurance or appraisal wording and photographs dated and signed by a jeweller or gemologist.
For other valuable items, preserve identifying information where available. Photograph serial-number plates before objects are packed, and connect those images to the relevant inventory entry.
Customs documentation and shipping insurance serve different purposes. Ask the insurer separately what evidence and declared values it requires; do not assume the customs list establishes the amount payable if an item is damaged.
Check Restrictions Before Anything Is Packed
Eligibility for customs relief does not settle whether an item is permitted into Canada.
Review CBSA’s restricted and prohibited goods guidance before including food, plants, animal products, weapons or other controlled items. Consumer products can also be subject to Canadian safety requirements.
Tell anyone packing on your behalf which items need review. A relative adding seeds, homemade food or another unlisted object can change the contents of the shipment without your knowledge.
Keep the final packing record accurate. If an item is restricted or its requirements are unclear, resolve that question before dispatch rather than expecting a general household-goods description to cover it.
Carry Your Customs Records With You
Your document folder should travel with you, rather than inside the shipment it will help you clear.
Keep the following accessible:
- Required passport and immigration documents.
- Two copies of the accompanying-goods and goods-to-follow inventories.
- Prepared customs forms and relevant supporting evidence.
- Shipment references and contact details, if already available.
After processing, protect the original customs records and save readable digital backups. A phone photograph is useful for reference, but retain the originals for later clearance.
If documents are lost, contact CBSA promptly for instructions. Do not recreate an official stamp or alter a processed form yourself.
Arrange Clearance When the Shipment Arrives
Ask the carrier how you will receive the arrival notice and which location will handle customs release.
CBSA’s casual importation procedures describe linking a commercial shipment’s cargo-control information to the original BSF186. The agency compares the shipment records with the declaration and decides whether to release or examine the goods.
Confirm whether you will attend personally or use an authorized representative. Hiring a carrier does not automatically authorize it to act as your customs agent.
If belongings arrive in several shipments, identify which inventory entries are included in each one and retain the updated clearance records. Raise discrepancies with CBSA before assuming an omitted item can receive the same treatment as previously declared goods.
Separate Customs Eligibility From Delivery Costs
CBSA’s settlers’ guidance states that there is no time limit for importing eligible goods properly listed as goods to follow. That does not mean a shipment already sitting in a warehouse can remain there indefinitely without charges or deadlines.
Ask the carrier about storage, terminal handling, inspection-related costs and delivery arrangements. Duty- and tax-free treatment does not make transportation or other services free.
For a Toronto apartment or condo, check elevator reservations, loading access, delivery hours and space for unpacking. If you are still in temporary accommodation, decide where the shipment can be received before booking the final delivery.
Have the quote identify what happens if customs release or building access delays the scheduled drop-off.
Check Before Selling or Giving Away Imported Items
Customs obligations can continue after delivery.
CBSA advises that goods imported under the relevant duty- and tax-free entitlement can become subject to duties and taxes if sold or given away within one year after importation. For settlers’ effects, the period runs from the goods’ physical arrival in Canada.
This matters if furniture arrives after you discover it will not fit your Toronto home. Before selling or donating it during that period, ask CBSA how the disposal should be handled.
Keep the import and release records with your household documents. They establish what arrived and when, which can be important long after the boxes have been unpacked.
Note: This article provides general customs information and is not individualized legal or customs advice. Eligibility depends on your circumstances, the goods and the applicable import rules. Confirm requirements with CBSA before travelling, shipping belongings or disposing of goods imported under a customs exemption.
