CBSA Trade compliance verifications: January 2024

The Canada Border Services Agency (CBSA) has a specific approach to the verification of commercial goods destined for Canada. Trade compliance verification reports represent a large part of ongoing efforts to ensure trade compliance.

Key Takeaways

To be trade compliant, the importing community must meet all of the requirements governing the accounting of commercial goods imported into Canada, including, but not limited to:

  • 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 issuing verification priorities.

The January 2024 Trade Compliance Verification priorities are as follows:

Tariff verification priorities are:

  • Freezers and other freezing equipment – Harmonized System Number(s): Headings 84.18
  • Washer and Dryers – Harmonized System Number(s): Headings 84.50 and 84.51
  • Spent fowl – Harmonized System Number(s): Headings 02.07, 16.01, and 16.02
  • LED lamps – Harmonized System Number(s): Heading 85.39
  • Furniture for non-domestic purposes – Harmonized System Number(s): Headings 94.01 and 94.03
  • Parts of lamps – Harmonized System Number(s): Heading 94.05
  • Cell phone cases – Harmonized System Number(s): Headings 39.26, 42.02 and 85.17
  • Pickled vegetables -Harmonized System Number(s): Heading 20.01
  • Parts of machines and mechanical appliances – Harmonized System Number(s): Heading 84.79
  • Bicycle Parts – Harmonized System Number(s): Heading 87.14
  • Parts for Use with Machinery of Chapter 84 – Harmonized System Number(s): Heading 84.31
  • Indicator Panels and Light-Emitting Diodes (LED) – Harmonized System Number(s): Headings 85.31 and 84.41
  • Safety Headgear (Round 5) – Harmonized System Number(s): Subheading 6506.10
  • Disposable and Protective Gloves (Round 5) – Harmonized System Number(s): Subheadings 3926.20 and 4015.19

Valuation priorities are:

  • Apparel – Harmonized System Number(s): Chapters 61 and 62, with an emphasis on assists
  • Most-Favoured-Nation tariff treatment withdrawn from Russia and Belarus
  • Effective March 2, 2022, the Most-Favoured-Nation (MFN) tariff treatment no longer applies to goods imported into Canada that originate in Russia or Belarus.
  • This includes goods shipped:
    • directly from Russia or Belarus
    • from a third country

You must now account for these goods under the General Tariff rate of customs duty of 35%.

Helpful Links

Argo Customs Brokers Is at Your Service

If you have any questions or need assistance regarding the effects that the trade compliance verifications may have on your business, please reach out to Argo Customs Brokers. Our team of experts is here to help you navigate the requirements of the CBSA. Contact us today for any import/export services or information you may require.