The latest semi-annual list of verification priorities for the Canada Border Services Agency (CBSA) has been released.
New 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
- Tariff classification of gloves
- Third round of verifications on gloves classified under headings 39.26 and 42.03
- GST and excise duties and taxes
- GST exemption codes
- Vaping products subject to excise duties and taxes
- 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
- Most-Favoured-Nation (MFN) tariff treatment withdrawn from Russia and Belarus
As the risk environment evolves, CBSA can change priorities at any time during the course of the year.
On the current list of compliance priorities:
Freezers and Other Freezing Equipment, Heading 84.18 and Washers and Dryers, Headings 84.50 and 84.51: , were added as a verification priorities in May 2023 and although still ongoing the following results have been reported so far:
The list is also made up of additional rounds for items that have appeared on previous lists:
- Spent Fowl (Round 3) – Headings 02.07, 16.01 and 16.02
- Gloves (Round 3) – Headings 39.26 and 42.03
- Bags (Round 2) – Heading 42.02
- LED Lamps (Round 2) – Heading 85.39
- Bicycle Parts (Round 3) – Heading 87.14
- Cell phone cases (Round 3) – Headings 39.26, 42.02 and 85.17
When a verification priority has been completed (or additional rounds added due to high levels of non-compliance), the CBSA posts the risk assessment and general verification results. As an example, see below in regards to the misclassification of Spent Fowl:
With respect to valuation, there is one continued item:
- Apparel (Round 4) – Chapters 61 and 62
For origin, there is one continued item:
- Bedding and drapery (Round 3) – Headings 63.01, 63.02 and 63.03
CBSA also maintains a historical verification priorities list, which should be reviewed by all importers as they will likely circle back to these reviews in order to ensure compliance.
The next list of priorities is expected in January 2025.
For more information, contact Brian Rowe, Director – Customs Compliance & Regulatory Affairs.
