Trade Compliance Verification Priorities for January
About Trade Compliance
- classifying their commercial goods under the appropriate tariff classification
- accurately declaring the origin and value of the goods, in accordance with legislative requirements
- paying the appropriate duties and taxes on the goods
The CBSA monitors the extent to which commercial goods are trade compliant by conducting targeted verifications and by issuing verification priorities.
Verification and compliance priorities
Targeted verification priorities are determined through a risk-based, evergreen process, meaning that new targets are added throughout the year. Verification priorities may also be carried over from previous years.
With the implementation of the CBSA Assessment and Revenue Management (CARM), the CBSA has modernized their efforts in enforcing compliance by taking a more focused and timely approach while prioritizing initiatives to promote voluntary compliance and to ensure a level playing field while addressing various sectors of the importing community.
Compliance priorities
The CBSA has identified the following compliance priorities:
- Tariff rate quota and classification of supply managed goods
- Verifications on the classification of frozen desserts containing 5% of dairy products
- Verifications on the classification of cheese treats for dogs (preparations of a kind used in animal feeding under heading 23.09)
- Verifications on the classification of spent fowl products
- GST and excise duties and taxes
- GST exemption codes
- Vaping products subject to excise duties and taxes
- Precious metals
- Canada-United States-Mexico Agreement (CUSMA) origin verifications:
- Automotive industry
- Import origin verifications under:
- Canada-European Union Comprehensive Economic and Trade Agreement (CETA)
- Canada-United Kingdom Trade Continuity Agreement (CUKTCA)
- Duties Relief Program (DRP)
- Verifications of licensees importing supply managed goods
- China Surtax Order (2024): Electric vehicles
- China Surtax Order (2024): Steel and Aluminum
- United States Surtax Order (2025-01)
- United States Surtax Order (Steel and Aluminum 2025)
- United States Surtax Order (Motor Vehicles 2025)
- Order imposing a Surtax on the importation of Certain Steel Goods
- Steel Goods and Aluminum Goods Surtax Order
- Energy commodities and final accounting
- Verifications on electricity imports under chapter 27 of the Customs Tariff
As the risk environment evolves, CBSA can change priorities at any time during the course of the year.
As stated above, the priorities are following a continuous and adaptive risk-based approach. Therefore, the results presented below can be subject to change as the number of cases initiated for a listed priority can increase over time based on the outcomes of those verifications, and taking into consideration CBSA’s monitoring activities and newly identified areas of revenue at risk.
Resource: Canada Border Services Agency (CBSA)
