The Canada–USA corridor is one of the busiest relocation routes on earth, and it is the rare international move you can often make in a single day’s drive across a land border. But "next door" is deceptive: each direction has its own customs authority, its own duty-relief conditions, its own pet rules and its own way to earn the right to work. This guide covers both directions — Canada to the USA and USA to Canada — with the specific forms, thresholds and transit realities for each end, so nothing on either side of the 49th parallel catches you out.

Key takeaways

• Into the USA, household effects owned and used abroad for at least one year enter duty-free, declared on CBP Form 3299 with an itemised inventory (U.S. Customs and Border Protection).
• Into Canada, "settlers" (first-time residents) and "former residents" import personal effects duty- and tax-free using form BSF186, the Personal Effects Accounting Document (CBSA).
• Former residents returning to Canada pay duty and tax only on the value above CAD $10,000 for any single item acquired abroad after 31 March 1977; settlers face no such cap (CBSA).
• Goods to follow work differently in each direction. Into Canada, everything must be listed at your first crossing — items left off cannot be added to the relief list later. Into the USA, unaccompanied effects can arrive in later shipments, each on its own CBP Form 3299, generally within about ten years of your arrival (CBSA; CBP).
• Dogs into the USA need only a completed CDC Dog Import Form if they have been solely in Canada (a low-risk country), plus a microchip, minimum age six months and healthy appearance (CDC).
• Dogs and cats into Canada from the U.S. need a valid rabies certificate once over three months of age, per Canadian Food Inspection Agency rules (CFIA); you declare the pet to a CBSA officer at the border (CBSA).
• The right to work flows through USMCA/CUSMA: Canadians can request TN status at a U.S. port of entry; U.S. citizens can obtain a CUSMA work permit at a Canadian port of entry — both citizenship-only, both LMIA/petition-free.

1. Two directions, two rulebooks

There is no shared customs union here. Moving to the USA puts you under U.S. Customs and Border Protection (CBP) and, for duty relief, Title 19 of the Code of Federal Regulations. Moving to Canada puts you under the Canada Border Services Agency (CBSA). The underlying logic is similar — genuinely owned, used personal belongings move without duty — but the forms, the value thresholds and the eligibility categories differ, and you must satisfy the destination country’s rules, not your origin country’s.

The great advantage of this corridor is the shared land border. You can drive your own goods across, or have a moving company truck them, rather than committing everything to a sea container. That flexibility is real, but it does not soften the paperwork: a truck arriving at Buffalo or a car pulling into the Pacific Highway crossing must still present a clean customs declaration and inventory.

2. Moving to the USA: household goods and CBP Form 3299

If you are relocating from Canada to the USA, your used household and personal effects can enter free of duty provided you used them abroad for at least one year and they are not for sale or for another person (CBP). CBP notes the year of use need not be continuous nor the year immediately before import — a helpful margin for anyone who bought furniture a while ago.

The instrument is CBP Form 3299, "Declaration for Free Entry of Unaccompanied Articles," used when your effects arrive separately from you (by moving truck, freight or air cargo). It covers three groups: returning U.S. residents, first-time immigrants, and non-residents on extended visas shipping goods for a long stay. It must be backed by a detailed, itemised inventory — box by box — matching the descriptions on the form. A vague "household goods, 40 boxes" line invites inspection and delay.

Watch the category boundaries. Under the household-effects relief, items such as furniture, carpets, paintings, tableware, linens and books qualify; but clothing, jewellery, cameras and vehicles are treated as personal effects and are handled under different rules rather than the household-effects duty-free provision (CBP; 19 CFR 148.52). Effects should generally be imported within roughly ten years of your arrival in the U.S.; beyond that, CBP looks for an explanation of the delay, and duty-free entry closes entirely after 25 years. New purchases, or goods owned under a year, are dutiable.

3. Moving to Canada: settlers, former residents and BSF186

Moving from the USA to Canada, the CBSA sorts you into one of two groups. A settler is someone establishing a residence in Canada for the first time for a year or more; a former resident is a Canadian moving back after living abroad a year or more (CBSA).

Both can import owned, used personal and household goods free of duty and tax, but the conditions differ:

• Settlers must have owned, possessed and used the goods abroad before arriving. There is no stated value cap.
• Former residents must have owned, possessed and used the goods for at least six months before returning (waived if you were away five years or more), and any single item worth more than CAD $10,000 — acquired after 31 March 1977 — is dutiable and taxable on the amount over CAD $10,000 (CBSA).

The paperwork is form BSF186, the Personal Effects Accounting Document (often still called the "B4"). The border officer completes it, assigns a file number and hands you a stamped copy — your receipt to clear any goods that arrive later. Prepare two lists: goods accompanying you now, and "goods to follow." Restrictions apply to alcohol and tobacco, firearms, food, plants and animals, used mattresses and cultural property; vehicles fall under Transport Canada rules (see section 6).

4. The land border reality — both ways

This is where the Canada–USA corridor differs from an overseas move, and where people slip up. The "goods to follow" mechanics are not symmetric — this is the single biggest trap to get right.

Into Canada, goods to follow are locked in at the first crossing. Items not listed on your BSF186 at your initial entry cannot be added to the duty- and tax-free relief list afterward (CBSA). If your movers deliver a second load a month later, it clears only against the list stamped when you first crossed. So inventory everything up front, even boxes still in storage.

Into the USA, later shipments are allowed. Unaccompanied effects can arrive in more than one shipment over time, each documented on its own CBP Form 3299 with its own inventory. Duty-free treatment generally holds for effects imported within roughly ten years of your arrival; there is no "forfeit anything not listed at the first crossing" rule on the U.S. side (CBP). Still, list goods to follow on the initial 3299 where you can — it keeps the paper trail clean and speeds later clearances.

Commercial truck vs. private vehicle. If a moving company trucks your goods, the shipment is processed as a customs entry at the border — your mover or their broker presents your stamped BSF186 (into Canada) or your Form 3299 and inventory (into the USA) so the load clears against your personal-effects declaration. If you drive your own belongings across, you present the declaration yourself at the primary inspection booth. Either way, arrive with the inventory printed and organised.

Choose a staffed, commercial-capable crossing and travel during staffed hours; a household-goods truck cannot clear at a small rural post. Declare honestly, keep receipts for anything newly purchased, and expect the officer to have full authority to examine the load.

5. Pets in both directions

Taking a dog into the USA (from Canada). Since 1 August 2024 the CDC treats Canada as a dog-rabies-free or low-risk country, so a dog that has been only in Canada in the previous six months needs just a completed CDC Dog Import Form — a free online submission that produces a receipt you show at the border. The dog must also appear healthy, carry an ISO-compatible 15-digit microchip, and be at least six months old (CDC). The receipt is valid for six months and multiple entries unless the dog visits a high-risk country in between. Cats have no CDC entry requirement, though they must appear healthy.

Bringing a dog or cat into Canada (from the USA). Import requirements for personal pets are set by the Canadian Food Inspection Agency (CFIA), not the CBSA. For dogs and cats over three months of age, CFIA requires a valid rabies vaccination certificate, in English or French, signed by a licensed veterinarian and identifying the animal, the vaccine, and the vaccination and expiry/validity dates (CFIA — Importing and travelling with pets). The certificate should identify the animal — including its microchip number if the animal is microchipped — but a microchip is not itself mandatory on the personal-pet path (it is required in the separate commercial-dog stream); verify the current wording on the CFIA page before you travel. Canada does not require an import permit for a personal pet dog or cat from the U.S. Carry the original certificate — a photocopy or phone photo may be refused. You declare the pet to the CBSA officer, who inspects the documents against CFIA requirements on arrival (CBSA — Travelling with animals).

6. Vehicles in both directions

Importing a car into Canada runs through the Registrar of Imported Vehicles (RIV) and Transport Canada. Vehicles under 15 years old must meet Canada Motor Vehicle Safety Standards and appear on Transport Canada’s admissibility list; you must clear any outstanding recalls before import and prove it to the RIV (Transport Canada; CBSA Memorandum D19-12-1). Modified vehicles (lift kits, conversions) are frequently inadmissible. A "compatible" listing is not a guarantee — verify your exact VIN.

Importing a car into the USA requires the vehicle to conform to EPA emissions and DOT/NHTSA safety standards. Importers file the EPA declaration (Form 3520-1) and the DOT declaration (Form HS-7) with CBP at the time of entry (CBP — Importing a Motor Vehicle; CBP — obtaining EPA 3520-1 and DOT HS-7). A returning resident can include a conforming vehicle among their household effects, but a non-conforming vehicle can be refused or require costly modification — confirm the current requirements with CBP before shipping.

7. Currency and the right to work

Cash reporting is symmetric but separate. Carrying, mailing or shipping CAD $10,000 or more into or out of Canada must be reported to the CBSA (form E677 for individuals) (CBSA); carrying USD $10,000 or more into or out of the USA must be reported to CBP on FinCEN Form 105 (CBP). Failure to report can mean seizure and penalties on either side.

The right to work is the USMCA/CUSMA advantage. A Canadian citizen can request TN status directly at a U.S. port of entry with a job offer in one of the listed professional occupations — no prior USCIS petition, granted for up to three years and renewable. A U.S. citizen can obtain a CUSMA professional work permit at a Canadian port of entry with a qualifying job offer, exempt from the Labour Market Impact Assessment (confirm current requirements with IRCC). Both categories are citizenship-only — permanent residents/green-card holders do not qualify.

How Flyto handles this move

Flyto moves people door to door, anywhere to anywhere, and the Canada–USA corridor is handled as a single managed Platinum service. That means one coordinator owns the whole chain: professional export packing at origin; a compliant, itemised inventory built to satisfy the destination authority (CBP Form 3299 into the USA, BSF186 into Canada); customs clearance handled by our broker against your stamped declaration; the road (or air/sea) leg across the border; and delivery, unpacking and debris removal at your new home. We flag the direction-specific traps early — the CAD $10,000 former-resident cap, the one-year-use rule for U.S. entry, the Canada-side "goods to follow" list that closes at first crossing, and the pet and vehicle timelines — so the paperwork is right before your belongings ever move. See the https://flytorelocation.com/usa/ and https://flytorelocation.com/moving-to-and-from-the-usa-2026-complete-relocation-guide/ pages for the full service picture.

Frequently asked questions

Do I pay duty moving my used furniture across the border?
Generally no, if it genuinely qualifies. Into the USA, household effects used abroad for at least a year enter duty-free on Form 3299; into Canada, settlers’ and former residents’ owned-and-used goods enter free of duty and tax (former residents above a CAD $10,000-per-item cap). New or under-owned items are dutiable (CBP; CBSA).

Can I just drive my stuff across in a trailer?
Yes — the land border is a genuine option on this corridor. You still declare your goods and present an inventory at the primary booth. Into Canada, list any "goods to follow" at that first crossing, because items left off can’t be added to the relief list later; into the USA, later shipments can each be cleared on their own Form 3299 (CBSA; CBP).

What does my dog need to enter the USA from Canada?
A completed CDC Dog Import Form, an ISO microchip, minimum age of six months and a healthy appearance. Because Canada is low-risk for dog rabies, no separate rabies certificate is required by the CDC for a dog that has only been in Canada (CDC).

What does my dog or cat need to enter Canada from the USA?
An original, valid rabies vaccination certificate for animals over three months old, signed by a licensed vet, in English or French, identifying the animal and showing the vaccine and the vaccination and expiry dates. These requirements are set by the CFIA; you declare the pet to a CBSA officer at the border (CFIA; CBSA).

Can I bring my car?
Sometimes, but check admissibility first. Into Canada, the vehicle must clear the RIV and Transport Canada standards; into the USA, it must meet EPA and DOT standards, with EPA Form 3520-1 and DOT Form HS-7 filed at entry. Modified or non-conforming vehicles are often refused (Transport Canada; CBP).

How do I get the right to work?
Under USMCA/CUSMA, Canadians request TN status at a U.S. port of entry and U.S. citizens obtain a CUSMA work permit at a Canadian port of entry — both with a qualifying professional job offer, both citizenship-only (U.S. State Dept).

Is there a cash limit at the border?
No limit, but a reporting duty: CAD $10,000+ must be reported to the CBSA and USD $10,000+ to CBP. Non-reporting risks seizure (CBSA; CBP).

Freshness note: customs thresholds, pet rules and immigration procedures change. Verify every figure and form against the linked official source before you ship.

Sources

• CBSA — Moving or returning to Canada
• CBSA — BSF186 Personal Effects Accounting Document
• CBSA — Travelling with animals
• CFIA — Bringing animals to Canada: Importing and travelling with pets
• CBSA — E677 Cross-Border Currency Report (Individual)
• CBSA Memorandum D19-12-1 — Importing Vehicles into Canada
• Transport Canada — Importing a vehicle from the US and Mexico
• U.S. CBP — Moving used household goods and personal effects into the US
• U.S. CBP — Returning to the United States with a vehicle and household goods
• U.S. CBP — Importing a Motor Vehicle
• U.S. CBP — How to obtain EPA Form 3520-1 and DOT Form HS-7
• CBP Form 3299 (PDF)
• 19 CFR 148.52 — Household effects duty-free
• U.S. CBP — Money and Monetary Instruments (FinCEN 105)
• CDC — From August 1, 2024 onward: what your dog needs to enter the US
• CDC — Entry requirements for dogs from rabies-free or low-risk countries
• U.S. Dept of State — Visas for Canadian and Mexican USMCA (TN) Professional Workers
• IRCC — Immigration, Refugees and Citizenship Canada