Form Y38
Posted date : Dec 16, 2025.
I have been travelling to the U.S. for over a decade. I bring some expensive equipment back and forth over the border every time. A pizza oven, golf clubs and some computerized special equipment for simulation racing. The racing stuff alone is worth over $4,000. Over the years, the individual items have been purchased either in Canada or in the U.S. All the U.S.-purchased items have been claimed within the Canadian exemption limits. I maintain a file of all the receipts for the items with their purchase dates. My question is twofold: would that be sufficient for Canadian Customs purposes? And, more important this year, for U.S. Customs with all the new tariff regulations? I remember the old days when there was a little cardboard form we would have for camera equipment used for crossing the border. Am I mistaken in remembering we used to get a stamp on it by Canada customs to “prove” it was purchased in Canada?
Mike Meleskie
Sherwood Park, AB
Ed.: The cardboard card you are referring to is Form Y38. It has been replaced by Form BSF407 (Identification of Articles for Temporary Exportation). It is a Canadian Border Services Agency (CBSA) form used to register valuable personal items, such as electronics, tools, or sports equipment, before leaving Canada. It serves as proof that these goods were owned in Canada prior to travel, so you won’t have to pay duty or taxes when bringing them back. You can complete and have it stamped at a CBSA office, where officers will record serial numbers or descriptions of your items. Any new equipment purchased in the United States and brought back to Canada would be subject to your exemption limit of $800.00 CAD and would be subject to Canadian duties and taxes when you return to Canada.
