The Canada Border Services Agency (CBSA) has posted an updated list of verification priorities for January 2020. 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 no additions to the CBSA's priorities since we last reported in September 2019.
Audits cover tariff classification, customs valuation and origin, and during verification will 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.
The following summarizes the CBSA's current verification priorities:
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. 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. Our International Trade and Investment Practice group is available to help client importers assess their compliance/non-compliance and to assist them in steps that should be undertaken to correct errors resulting from past non-compliant practices and improve these practices going forward.