In January of this year, the Canada Border Services Agency (“CBSA”) released a bulletin providing a list of targeted priorities for ensuring compliance with tariff classification, valuation and origin. The targeted priorities relate to areas where the CBSA has found a significant risk of non-compliance.

Businesses that import or otherwise deal with the targeted goods, or goods similar to the targeted goods, should be aware that they could be subject to a customs audit/verification. Such businesses should review their level of compliance regarding tariff classification, valuation and origin. If a review reveals potential problems, it is possible to make a voluntary disclosure to the CBSA which could result in a waiver of penalties and interest.

Targeted priorities for tariff classification purposes are as follows:

Click here to view table.

Targeted priorities for origin purposes are as follows:

Click here to view table.