27 January 2023

Canada Border Services Agency Publishes Update Of Trade Verification Priorities For 2023

Bennett Jones LLP


Bennett Jones is one of Canada's premier business law firms and home to 500 lawyers and business advisors. With deep experience in complex transactions and litigation matters, the firm is well equipped to advise businesses and investors with Canadian ventures, and connect Canadian businesses and investors with opportunities around the world.
The Canada Border Services Agency (CBSA) has released an updated list of trade compliance verification priorities for 2023. Verification priorities are established on an ongoing basis...
Canada International Law
To print this article, all you need is to be registered or login on

The Canada Border Services Agency (CBSA) has released an updated list of trade compliance verification priorities for 2023. Verification priorities are established on an ongoing basis, and reflect the CBSA's assessment of non-compliance risk with customs rules relating to importations of select categories of imported goods or supply chains.

Updates to the CBSA's priorities since its last update in July 2022 include the removal of pasta under tariff heading 19.02, "other chemical products" under tariff heading 94.03, and footwear under chapter 64, and the addition of safety headgear under tariff subheading 6506.10 and disposable and protective gloves under tariff subheadings 3926.20 and 4015.19, as priorities.

Trade verification audits typically cover (1) tariff classification, (2) customs valuation or (3) origin, and commonly focus on one of these customs programs for a defined "verification period" (generally the last complete fiscal year). The importer faces the prospect of decisions obligating the amendment of non-compliant past import entry declarations made in the period commencing up to four years prior to the date of amendment.

All importers are at risk of random or compliance-based verifications. Note, however, that not all audits are based on verification priorities. Although the priorities identified in this list focus on risk in the three principal customs areas of tariff classification, valuation and country of origin, verifications of import compliance can also cover other customs programs such as trade incentives and compliance with areas of regulation administered by other government departments.

There are currently 20 active verification priorities, some of which have been in place for many years. This list contains 19 priorities for tariff classification and one for customs valuation. There are no origin verification priorities at this time.

The following summarizes the CBSA's current verification priorities:

Tarriff Classification
Spent fowl Headings 02.07, 16.01 and 16.02
LED lamps Heading 85.39
Furniture for non-domestic purposes Headings 94.01 and 94.03
Batteries Heading 85.06
Footwear ($30 or more per pair) Heading 64.03
Parts of lamps Heading 94.05
Cell phone cases Headings 39.26, 42.02 and 85.17
Pickled vegetables Heading 20.01
Gloves Headings 39.26 and 42.03
Bags Heading 42.02
Other mountings and fittings, suitable for furniture Heading 83.02
Air heaters and hot air distributors Heading 73.22
Flashlights and miner's safety lamps Heading 85.13
Parts of machines and mechanical appliances Heading 84.79
Bicycle parts Heading 87.14
Parts for use with machinery of chapter 84 Heading 84.31
Indicator panels and light-emitting diodes (LED) Heading 85.31 and 85.41
Safety headgear Subheading 6506.10
Disposable and protective gloves Subheadings 3926.20 and 4015.19
Apparel Chapters 61 and 62

A detailed list of all current verification priorities is available on the CBSA website.

Businesses that import goods listed as verification priority items 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. These assessments tend to be difficult to recover in increased pricing given their retrospective nature.

Importers of goods not included on this list should nevertheless be aware that the CBSA conducts random or complaint-based verifications. Best practices recommend that importers review their customs compliance practices to make sure they are compliant and can withstand audit by the CBSA.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

See More Popular Content From

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More