{"id":9,"date":"2026-08-14T14:57:12","date_gmt":"2026-08-14T14:57:12","guid":{"rendered":"https:\/\/flytorelocation.com\/ca\/canada-customs-household-goods-bsf186-settler-effects\/"},"modified":"2026-08-14T17:48:05","modified_gmt":"2026-08-14T17:48:05","slug":"canada-customs-household-goods-bsf186-settler-effects","status":"publish","type":"page","link":"https:\/\/flytorelocation.com\/ca\/canada-customs-household-goods-bsf186-settler-effects\/","title":{"rendered":"Canada Customs for Household Goods: BSF186 &#038; Settlers"},"content":{"rendered":"<div class=\"flyto-article\">\n<p>Shipping your home from Europe to Canada is mostly a logistics problem until the container reaches the border \u2014 then it becomes a customs problem. The good news is that Canada has a long-standing, generous framework for people who are moving their lives across the Atlantic: if the goods are genuinely yours and genuinely used, most of a normal household enters <strong>duty- and tax-free<\/strong>. The mechanism is a single document, Form <strong>BSF186<\/strong>, and a set of tariff items administered by the Canada Border Services Agency (CBSA). This guide explains, from an international-move perspective, exactly how used household goods clear Canadian customs, who qualifies, what stays free, and what gets taxed.<\/p>\n<figure class=\"flyto-article-img\" style=\"margin:26px 0;border-radius:16px;overflow:hidden;box-shadow:0 18px 40px -22px rgba(15,15,15,.3);\"><img decoding=\"async\" src=\"https:\/\/flyto-wp-uploads.s3.eu-north-1.amazonaws.com\/wp-content\/uploads\/2025\/10\/03182741\/FLYTO_-_International_removals_-_Kuvaaja_Nuuti_Paananen_23_2_optimized_1000.jpg\" alt=\"Flyto Relocation international moving\" loading=\"lazy\" style=\"width:100%;height:auto;display:block;\"><\/figure>\n<blockquote>\n<p><strong>Freshness note:<\/strong> Customs rules, allowances and tariff thresholds change, and CBSA updates its memoranda periodically. Every figure below is sourced to an official Government of Canada page, but always re-confirm the current rule on <a href=\"https:\/\/www.cbsa-asfc.gc.ca\/travel-voyage\/mrc-drc-eng.html\">cbsa-asfc.gc.ca<\/a> before you ship.<\/p>\n<\/blockquote>\n<h2>Key takeaways<\/h2>\n<ul>\n<li>Used personal and household goods you owned and used abroad generally enter Canada free of duty and tax under CBSA&#8217;s &quot;settler&quot; or &quot;former resident&quot; provisions (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/travel-voyage\/mrc-drc-eng.html\">CBSA \u2014 Moving or returning to Canada<\/a>).<\/li>\n<li>You must prepare <strong>two copies of a list<\/strong> of everything you are importing, split into &quot;goods accompanying you&quot; and &quot;goods to follow&quot; (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/travel-voyage\/mrc-drc-eng.html\">CBSA<\/a>).<\/li>\n<li>A border officer records your goods on <strong>Form BSF186<\/strong> (Personal Effects Accounting Document), assigns a file number, and gives you a copy as your receipt (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/forms-formulaires\/bsf186-eng.html\">CBSA \u2014 BSF186<\/a>).<\/li>\n<li><strong>Goods to follow<\/strong> later must be on your original list; the detailed itemisation goes on <strong>Form BSF186A<\/strong> (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/forms-formulaires\/bsf186a-eng.html\">CBSA \u2014 BSF186A<\/a>).<\/li>\n<li>For <strong>former residents (9805.00.00)<\/strong>, a single article acquired after <strong>31 March 1977<\/strong> with a value for duty over <strong>CAD $10,000<\/strong> is excluded from full relief and is taxed on the value above $10,000; the <strong>settlers&#8217; provision (9807.00.00) contains no such single-item cap<\/strong> (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">CBSA \u2014 D2-3-2<\/a>).<\/li>\n<li><strong>Settlers<\/strong> must have owned, possessed and used the goods before arriving; <strong>former residents<\/strong> need at least six months of ownership\/use (waived after five years abroad) (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">CBSA \u2014 D2-3-2<\/a>).<\/li>\n<li>Duty-free alcohol is limited to <strong>1.5 L of wine OR 1.14 L of spirits OR 8.5 L of beer<\/strong>, and tobacco to <strong>200 cigarettes, 50 cigars, 200 g of manufactured tobacco and 200 sticks<\/strong> (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">CBSA \u2014 D2-3-2<\/a>).<\/li>\n<li>If you sell or give away duty-free goods <strong>within 12 months<\/strong>, they become subject to the duties otherwise payable \u2014 you repay what was waived (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-1-eng.html\">CBSA \u2014 D2-2-1<\/a>).<\/li>\n<\/ul>\n<h2>1. Which tariff item applies to your move<\/h2>\n<p>CBSA does not have one &quot;moving to Canada&quot; rule \u2014 it has several tariff items, and which one covers you depends on your relationship to Canada. Form BSF186 is the common accounting document used across all of them (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/forms-formulaires\/bsf186-eng.html\">CBSA \u2014 BSF186<\/a>).<\/p>\n<table>\n<thead>\n<tr>\n<th>Your situation<\/th>\n<th>Tariff item<\/th>\n<th>CBSA definition<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Moving to Canada for the first time (incl. new immigrants, work\/study permit holders establishing residence)<\/td>\n<td><strong>9807.00.00<\/strong> \u2014 Settlers<\/td>\n<td>Entering Canada to establish a residence for one year or more (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-1-eng.html\">D2-2-1<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>A Canadian returning after living abroad<\/td>\n<td><strong>9805.00.00<\/strong> \u2014 Former residents<\/td>\n<td>Resuming residence after a continuous absence of one year or more (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">D2-3-2<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Owner of a Canadian holiday\/seasonal home<\/td>\n<td><strong>9829.00.00<\/strong> \u2014 Seasonal residents<\/td>\n<td>Non-resident who has owned <strong>or<\/strong> leased the Canadian seasonal residence for <strong>not less than three years<\/strong>; time-shares, trailers and mobile homes do not qualify (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-3-eng.html\">D2-2-3<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Inheriting goods, or importing a deceased relative&#8217;s effects<\/td>\n<td><strong>9806.00.00<\/strong> \u2014 Bequests<\/td>\n<td>Goods bequeathed to a resident of Canada, <strong>or<\/strong> the personal and household effects of a deceased former resident of Canada that were owned, possessed and used abroad (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-1-5-eng.html\">D2-1-5<\/a>)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Most Europeans relocating to Canada fall under <strong>settlers (9807.00.00)<\/strong>; Canadians coming home fall under <strong>former residents (9805.00.00)<\/strong>.<\/p>\n<h2>2. What &quot;settler&quot; and &quot;former resident&quot; actually require<\/h2>\n<p>For a <strong>settler<\/strong>, the core test is that the goods were &quot;actually owned, possessed and used abroad by the settler prior to the settler&#8217;s arrival in Canada&quot; (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-1-eng.html\">CBSA \u2014 D2-2-1<\/a>). There is no minimum ownership period, but the goods must be genuinely used \u2014 not new purchases bought to furnish your Canadian home.<\/p>\n<p>For a <strong>former resident<\/strong>, the bar is a little higher: you must have owned, possessed and used the goods abroad <strong>for at least six months<\/strong> before returning. That six-month requirement is <strong>waived if you resided abroad for five years or more<\/strong>, and also does not apply to replacement goods for items lost to fire, theft or accident, or to wedding gifts and trousseaus (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">CBSA \u2014 D2-3-2<\/a>).<\/p>\n<h2>3. Form BSF186 and BSF186A explained<\/h2>\n<p><strong>Form BSF186 \u2014 Personal Effects Accounting Document<\/strong> is the record CBSA creates for your household shipment. A border services officer completes it, assigns a <strong>file number<\/strong>, and gives you a copy as a receipt (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/forms-formulaires\/bsf186-eng.html\">CBSA \u2014 BSF186<\/a>). Keep that receipt \u2014 it is your proof of entitlement, and you will need the file number to clear any goods that arrive later.<\/p>\n<p><strong>Form BSF186A<\/strong> is the itemised annex \u2014 the &quot;list of imported goods&quot; that accompanies the BSF186, used in particular to detail <strong>goods to follow<\/strong> (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/forms-formulaires\/bsf186a-eng.html\">CBSA \u2014 BSF186A<\/a>). On an overseas sea-freight move this matters: you typically arrive at the airport (goods &quot;to follow&quot;), while your container arrives at a Canadian port weeks later. Everything in that container must already appear on the list you presented at first entry.<\/p>\n<h2>4. The two-copy list \u2014 your most important document<\/h2>\n<p>Before you arrive, <strong>prepare two copies of a list<\/strong> of all the goods you intend to import as personal effects, showing the <strong>value, make, model and serial number<\/strong> where applicable (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/travel-voyage\/mrc-drc-eng.html\">CBSA \u2014 Moving or returning to Canada<\/a>). CBSA asks you to divide the list into two sections:<\/p>\n<ol>\n<li><strong>Goods accompanying you<\/strong> \u2014 what you carry or that travels with you now.<\/li>\n<li><strong>Goods to follow<\/strong> \u2014 what arrives later (typically your ocean container).<\/li>\n<\/ol>\n<p>General household items can be grouped with an overall value; high-value items (electronics, jewellery, artwork, appliances) should be listed individually with serial numbers (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/travel-voyage\/mrc-drc-eng.html\">CBSA \u2014 Moving or returning to Canada<\/a>). The critical rule: <strong>goods that arrive later only qualify for duty- and tax-free entry if they were on your original list<\/strong> (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/travel-voyage\/mrc-drc-eng.html\">CBSA \u2014 Moving or returning to Canada<\/a>). Forget to list your container&#8217;s contents and you can lose the exemption on them.<\/p>\n<h2>5. What enters free \u2014 and what does not<\/h2>\n<p>Under settlers&#8217; effects, CBSA explicitly allows a wide range of personal and household property: &quot;wearing apparel, household furniture and appliances, books, musical instruments, personal computers, bicycles, hobby tools, firearms, travel and utility trailers, pleasure boats, and personal aircraft,&quot; plus motor homes and vehicles for personal use (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-1-eng.html\">CBSA \u2014 D2-2-1<\/a>).<\/p>\n<p>What is <strong>excluded<\/strong> from the relief: goods &quot;for the accommodation of others, for sale or hire, or for use in a business or manufacturing establishment,&quot; company-owned or leased vehicles, livestock and farm equipment (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-1-eng.html\">CBSA \u2014 D2-2-1<\/a>). In short: personal use qualifies, commercial use does not.<\/p>\n<h2>6. The CAD $10,000 single-item rule (former residents)<\/h2>\n<p>This threshold is one of the most misunderstood parts of the rules, partly because it does not apply to everyone. It is a <strong>former-residents<\/strong> rule. Under tariff item <strong>9805.00.00<\/strong>, any <strong>single article acquired after 31 March 1977<\/strong> with a value for duty <strong>exceeding CAD $10,000<\/strong> is excluded from the tariff item: it is classified under the ordinary Customs Tariff and its value is effectively <strong>reduced by $10,000<\/strong>, so duty and GST\/HST apply only to the portion above that threshold. CBSA&#8217;s wording is explicit \u2014 an article acquired after March 31, 1977 with a value for duty of more than $10,000 &quot;shall not be classified under this tariff item&quot; (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">CBSA \u2014 D2-3-2<\/a>).<\/p>\n<p>Crucially, the <strong>settlers&#8217; provision (9807.00.00) contains no equivalent single-item cap<\/strong> \u2014 the settlers&#8217; memorandum does not impose a $10,000 limit on individual articles (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-1-eng.html\">CBSA \u2014 D2-2-1<\/a>). So the trap primarily concerns <strong>returning Canadians<\/strong>, not first-time immigrants.<\/p>\n<p>For example, a returning Canadian bringing home a \u20ac15,000 piano does not lose the relief on the whole shipment \u2014 but will pay duty and GST\/HST on roughly the value above CAD $10,000. Budget for this on any single luxury item, high-end furniture set counted as one piece, or artwork (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">CBSA \u2014 D2-3-2<\/a>).<\/p>\n<h2>7. Alcohol and tobacco limits<\/h2>\n<p>Alcohol and tobacco are <strong>not<\/strong> treated as ordinary household goods. Even within a move, only the standard personal allowances enter free of duty (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">CBSA \u2014 D2-3-2<\/a>):<\/p>\n<table>\n<thead>\n<tr>\n<th>Category<\/th>\n<th>Duty-free allowance<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Wine<\/td>\n<td>up to <strong>1.5 litres<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Spirits \/ other alcoholic beverages<\/td>\n<td>up to <strong>1.14 litres<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Beer or ale<\/td>\n<td>up to <strong>8.5 litres<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Cigarettes<\/td>\n<td><strong>200<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Cigars<\/td>\n<td><strong>50<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Manufactured tobacco<\/td>\n<td><strong>200 grams<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Tobacco sticks<\/td>\n<td><strong>200<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>You choose one alcohol option, and you must meet the <strong>minimum legal drinking age of the province or territory of entry \u2014 18 in Alberta, Manitoba and Quebec, and 19 elsewhere<\/strong> (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/travel-voyage\/atl-lat-eng.html\">CBSA \u2014 Alcohol and tobacco limits<\/a>). Quantities above these limits are dutiable and taxable (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">CBSA \u2014 D2-3-2<\/a>).<\/p>\n<h2>8. The 12-month disposal condition<\/h2>\n<p>Duty-free entry comes with a string attached. If you <strong>sell, lease or give away<\/strong> goods that were imported duty- and tax-free <strong>within 12 months of importation<\/strong>, those goods become <strong>subject to the duties otherwise payable<\/strong> \u2014 in effect, you repay the duty and tax that was waived (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-1-eng.html\">CBSA \u2014 D2-2-1<\/a>). CBSA&#8217;s settlers&#8217; memorandum describes no graduated monthly credit for simply holding the goods longer within that first year; the condition is straightforward \u2014 disposal inside 12 months triggers the duties otherwise payable. Practical takeaway: these provisions are for your own household, not for importing goods to resell.<\/p>\n<h2>9. Documents and prohibited goods<\/h2>\n<p>In practice, have your travel and immigration paperwork ready at the border alongside your two-copy list \u2014 typically your <strong>passport<\/strong> and, for new immigrants, your <strong>permanent-resident confirmation or work\/study permit<\/strong>, plus purchase receipts or appraisals for high-value items to back up the values you have declared. CBSA does not publish a single fixed border-document checklist for the settlers&#8217; process, so confirm exactly what your port of entry expects when you arrive (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/travel-voyage\/mrc-drc-eng.html\">CBSA \u2014 Moving or returning to Canada<\/a>).<\/p>\n<p>Some goods are <strong>prohibited or controlled<\/strong> regardless of the exemption: replica firearms, certain weapons, cultural property lacking export permits, and food, plant or animal products that breach import rules (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-1-eng.html\">CBSA \u2014 D2-2-1<\/a>). Firearms are eligible as settlers&#8217; effects but must still meet Canadian firearms law. And note a separate reporting duty: any <strong>currency or monetary instruments of CAD $10,000 or more<\/strong> must be declared to CBSA on entry (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/travel-voyage\/mrc-drc-eng.html\">CBSA \u2014 Moving or returning to Canada<\/a>).<\/p>\n<h2>Frequently asked questions<\/h2>\n<p><strong>Do I pay GST\/HST on my used furniture?<\/strong><br \/>\nGoods that qualify as settlers&#8217; or former residents&#8217; effects enter free of both duty and tax (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-1-eng.html\">CBSA \u2014 D2-2-1<\/a>). Tax generally applies only to items that fall outside the relief \u2014 for example excess alcohol and tobacco, or, <strong>for former residents specifically<\/strong>, the value of a single article above CAD $10,000 (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">CBSA \u2014 D2-3-2<\/a>). The settlers&#8217; provision has no single-item cap.<\/p>\n<p><strong>My container arrives after I do \u2014 is that a problem?<\/strong><br \/>\nNo, provided the container&#8217;s contents are on your original &quot;goods to follow&quot; list. The officer records them on your BSF186\/BSF186A and you clear them later using your file number (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/forms-formulaires\/bsf186a-eng.html\">CBSA \u2014 BSF186A<\/a>).<\/p>\n<p><strong>I&#8217;m a returning Canadian who was abroad only 14 months \u2014 do I qualify?<\/strong><br \/>\nYes, former-resident relief requires a continuous absence of one year or more; you must generally have owned and used the goods for at least six months (waived after five years abroad) (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-3-2-eng.html\">CBSA \u2014 D2-3-2<\/a>).<\/p>\n<p><strong>Can I bring a car?<\/strong><br \/>\nA personal-use vehicle can qualify as settlers&#8217; effects, but company or leased vehicles do not, and vehicles must also meet Transport Canada import and safety rules \u2014 confirm eligibility before shipping (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d2\/d2-2-1-eng.html\">CBSA \u2014 D2-2-1<\/a>).<\/p>\n<p><strong>What if I forget to list an item that follows later?<\/strong><br \/>\nGoods that arrive later qualify for duty-free entry only if they were on your original list, so unlisted items may become dutiable; list everything, even low-value boxes (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/travel-voyage\/mrc-drc-eng.html\">CBSA \u2014 Moving or returning to Canada<\/a>).<\/p>\n<p><strong>Is the BSF186 completed online or at the border?<\/strong><br \/>\nIt can be completed by the traveller in advance or by the officer on arrival at the first port of entry; either way, keep the copy with the file number (<a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/forms-formulaires\/bsf186-eng.html\">CBSA \u2014 BSF186<\/a>).<\/p>\n<h2>Planning your move?<\/h2>\n<p>An overseas move to Canada is a door-to-door, sea- or air-freight project with customs clearance at both ends \u2014 the kind of relocation Flyto handles through its <strong>Platinum<\/strong> international service. If you are shipping your home from Europe to Canada (or moving back), we prepare the paperwork, coordinate the container and guide the BSF186 process so nothing on your list loses its exemption. Get a tailored overseas quote using our <a href=\"https:\/\/app.flytorelocation.com\/widget?lang=en&amp;destination_country=CA\">quote widget<\/a> and we will help you plan the whole journey.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Shipping your home from Europe to Canada is mostly a logistics problem until the container reaches the border \u2014 then it becomes a customs problem. The good news is that Canada has a long-standing, generous framework for people who are moving their lives across the Atlantic: if the goods are genuinely yours and genuinely used, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-9","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Canada Customs for Household Goods: BSF186 &#038; Settlers - Flyto Relocation - Canada<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/flytorelocation.com\/ca\/canada-customs-household-goods-bsf186-settler-effects\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Canada Customs for Household Goods: BSF186 &#038; Settlers - Flyto Relocation - Canada\" \/>\n<meta property=\"og:description\" content=\"Shipping your home from Europe to Canada is mostly a logistics problem until the container reaches the border \u2014 then it becomes a customs problem. 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