CBSA Trade Compliance Verification Priorities January 2022

Bennett Jones LLP

Bennett Jones LLPThe Canada Border Services Agency (CBSA) released a list of verification priorities for January 2022. Verification priorities are established throughout the year and reflect the CBSA’s assessment of non-compliance risk with customs rules for categories of imported goods.

There have been updates to the CBSA's priorities since we last reported in February 2020.

Audits cover tariff classification, customs valuation and origin and will commonly focus on one of these customs programs for a defined “verification period” (generally the last complete fiscal year). The importer faces the requirement to amend non-compliant past import entry declarations made commencing up to four years prior to the date of amendment. All importers are at risk of random or complaint-based verifications; not all audits are based on verification priorities.

There are currently 21 active verification priorities: 19 for tariff classification and 2 for customs valuation. There are no origin verification priorities at this time.

The following summarizes the CBSA's current verification priorities:

Tariff Classification
Air heaters and hot air distributors Heading 73.22
Bags Heading 42.02
Batteries Heading 85.06
Bicycle Parts Heading 87.14
Cell phone cases Headings 39.26, 42.02 and 85.17
Flashlights and miners’ safety lamps Heading 85.13
Footwear ($30 or more per pair) Heading 64.03
Furniture for non-domestic purposes Headings 94.01 and 94.03
Gloves Headings 39.26 and 42.03
LED Lamps Heading 85.39
Other chemical products Heading 38.24
Other mountings and fittings, suitable for furniture Heading 83.02
Parts for Use with Machinery of Chapter 84 Heading 84.31
Parts of lamps Heading 94.05
Parts of machines and mechanical appliances Heading 84.79
Pasta Heading 19.02
Pickled vegetables Heading 20.01
Spent Fowl Headings 02.07, 16.01 and 16.02
Stone table and counter tops Heading 94.03
Apparel Chapters 61 and 62
Footwear Chapter 64
No active verification priorities at this time.

The CBSA provides the identified risks of non-compliance for each verification priority on its website.

Businesses that import goods listed as verification priority item should prepare for the possibility of a CBSA trade compliance verification in the near future, the results of which may include payment of additional duties, GST, interest and penalties. The risks of duties, penalties and punitive rates of interest associated with non-compliance serve as a reminder to importers to review their customs practices to make sure they are compliant, especially for goods covered by the CBSA's verification priorities.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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