The Canada Border Services Agency (CBSA) has released a list of verification priorities for January 2022. Verification priorities are established throughout the year and reflect the CBSA’s assessment of the risk of non-compliance. compliance with customs rules for the categories of imported goods.
There have been updates to CBSA priorities since our last report in February 2020.
Audits focus on tariff classification, customs valuation, and origin and typically focus on one of these customs programs for a defined “audit period” (usually the last full fiscal year). The importer is required to modify previous non-compliant import declarations made up to four years before the modification date. All importers are exposed to the risk of random or complaint-based verifications; not all audits are based on audit priorities.
There are currently 21 active verification priorities: 19 for tariff classification and 2 for customs valuation. There is no origin verification priority at this time.
Here is a summary of the CBSA’s current verification priorities:
|Unit heaters and hot air distributors||Std. 73.22|
|Bicycle parts||Heading 87.14|
|cell phone case||Nos. 39.26, 42.02 and 85.17|
|Flashlights and Miners’ Safety Lights||Heading 85.13|
|Shoes ($30 or more per pair)||Heading 64.03|
|Furniture for non-domestic use||Our positions 94.01 and 94.03|
|Gloves||Our positions 39.26 and 42.03|
|LED lamps||Position 85.39|
|Other chemicals||Title 38.24|
|Other fittings and fittings, suitable for furniture||Heading 83.02|
|Parts for use with Chapter 84 machines||Heading 84.31|
|Lamp parts||Heading 94.05|
|Parts of machines and mechanical devices||Position 84.79|
|Pickled vegetables||Title 20.01|
|Spent poultry||Headings 02.07, 16.01 and 16.02|
|Stone tables and counters||Heading 94.03|
|Clothes||Chapters 61 and 62|
|No active verification priority at this time.|
The CBSA provides identified compliance risks for each verification priority on its website.
Businesses importing goods on the Priority Items for Verification List should prepare for the possibility of a trade compliance verification by the CBSA in the near future, the results of which may include payment of additional duties. , GST, interest and penalties. The risks of punitive duties, penalties and interest rates associated with non-compliance remind importers to review their customs practices to ensure they are compliant, especially for goods subject to compliance verification priorities. CBSA.