Goods to follow are those items that you're not carrying on you at the time of landing, but will be bringing into Canada later, after your landing. Usually they consist of furniture, electronics, kitchenware, etc. - basically anything you couldn't carry on you but intend to bring into the country. Bringing them in by mail is a bit weird, because they are large items, usually. Perhaps you meant a large package, like your shipping a pair floor standing speaker through FedEx, for example?anandg12 said:
Customs usually does not check, however, they reserve the right to do so. It is therefore advisable that you do not nourish any bad ideas... You could easily be one of the few that is randomly selected for a thorough check, to verify the physical items and the list - fraud, smuggling; some of the likely charges that may result from any inconsistency, or may be just the taxes - its all up to the customs officer.
Yes, B4 is used for goods to follow and goods accompanying. In the event that your items are too many to fit, you add the B4A.
