All affected importers should carefully note the information below and consider any import adjustments as needed. 

The Canada Border Services Agency (CBSA) has released its recent round of priorities for trade compliance verifications.  

A compliance verification is an audit of your books and records to ensure that you, as the importer of record, meet all the legislative requirements governing the accounting of commercial goods. This includes, but is 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 

 

Tariff Classification 

Commodity	Classification Heading
Air heaters and hot air distributors	73.22
Bags	42.02
Batteries	85.06
Bicycle Parts	87.14
Cell phone cases	39.26, 42.02, 85.17
Flashlights and miners’ safety lamps	85.13
Footwear ($30 or more per pair)	64.03
Furniture for non-domestic purposes	94.01, 94.03
Gloves	39.26, 42.03
Indicator Panels and Light-Emitting Diodes (LED)	85.31, 84.41
LED lamps	85.39
Other chemical products	38.24
Other mountings and fittings, suitable for furniture	83.02
Parts for Use with Machinery of Chapter 84	84.31
Parts of lamps	94.05
Parts of machines and mechanical appliances	84.79
Pasta	19.02
Pickled vegetables	20.01
Spent fowl	02.07, 16.01, 16.02

 

Valuation   

Commodity	Classification Chapter	Verification Emphasis
Apparel	61, 62	Assists
Footwear	64	Freight and Service fee additions

 

If your company imports any of the above referenced commodities, there is a high likelihood that you will be selected for a trade compliance verification.  

For more information, please visit the CBSA website.  

 

For additional information and assistance, please contact our Canadian Customs Advisory Services team or your local Delmar Representative.