Industry Insights

CBSA Trade Compliance Verification – July 2026

Jul 14, 2026

Overview 

The Canada Border Services Agency (CBSA) publishes a Trade Compliance Verification priority list, annually, highlighting specific products and programs with significant levels of non-compliance.  

What Does This Mean for Importers?  

While the CBSA may audit any suspected compliance issue, being on this list means your product is actively being targeted for trade compliance audits. While the CBSA may audit any suspected compliance issue, importers can use this list to proactively review their import activity and assess if their business falls into any of these categories. 

What Is the Verification of Commercial Goods?  

Verification of commercial goods is the process used by border agencies to ensure that items imported are legal, accurately described and properly taxed – “an audit”.  

To check for compliance, agencies may conduct random reviews or focus on verification priorities. The verification process typically focuses on three main areas of compliance enforcement.  

  1. Tarif Classification: Ensuring that goods are properly categorized using standard codes (such as the Harmonized System), so that the correct duty rates are applied. 
  2. Origin Declaration: Verifying the actual country where goods were manufactured or produced to determine if they qualify for specific tariff reductions or free trade agreements. 
  3. Value Declaration: Confirming the true monetary value of the goods to accurately assess customs duties, taxes, and Goods and Services Tax (GST).  

Verification and Compliance Priorities 

The CBSA has identified the following compliance priorities: 

  • Tariff rate quota and classification of supply-managed goods 
    • Verifications on the classification of frozen desserts containing 5% dairy products 
    • Verifications on the classification of spent fowl products 
  • GST and excise duties and taxes 
    • GST exemption codes 
    • Vaping products subject to excise duties and taxes 
    • Precious metals 
  • Canada-United States-Mexico Agreement (CUSMA) origin verifications: 
    • Automotive industry 
  • Import origin verifications under: 
    • Canada-European Union Comprehensive Economic and Trade Agreement (CETA) 
    • Canada-United Kingdom Trade Continuity Agreement (CUKTCA) 
    • Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP): Short supply list of products 
  • Duties Relief Program (DRP) 
    • Verifications of licensees importing supply-managed goods 
  • China Surtax Order (2024): Electric vehicles 
  • China Surtax Order (2024): Steel and Aluminum 
  • United States Surtax Order (2025-01) 
  • United States Surtax Order (Steel and Aluminum 2025) 
  • United States Surtax Order (Motor Vehicles 2025) 
  • Order Imposing a Surtax on the importation of Certain Steel Goods 
  • Steel Goods and Aluminum Goods Surtax Order 
  • Steel Derivative Goods Surtax Order 
  • Energy commodities and final accounting 
    • Verifications on electricity imports under Chapter 27 of the Customs Tariff  

As the risk environment evolves, the CBSA may update its verification priorities at any time throughout the year. 

Tariff Classification 

The current verification and compliance priorities are: 

  • Steel Goods and Aluminum Goods Surtax Order (added since January 2026) 
  • Order imposing a Surtax on the Importation of Certain Steel Goods (added since January 2026) 
  • United States Surtax Order (Steel and Aluminum 2025) 
  • United States Surtax Order (2025-1) 
  • China Surtax Order (2024): Steel and Aluminum 
  • China Surtax Order (2024): Electric vehicles 
  • Spent fowl 
  • Frozen desserts 
  • LED Lamps (Round 2) 
  • Bags (Round 3) 
  • Gloves (Round 3) 

Note: Older rounds of verification priorities only included duties at risk and penalties in the calculation of total assessed revenue. They did not include GST and interest. The total assessed revenue calculation in the new rounds include duties at risk, GST, interest and penalties. 

For reference, the full CBSA notice can be found here. 

Delmar will continue to provide pertinent updates as they become available. 

For additional information and assistance, connect with a Delmar Specialist via the myDelmar™ portal. 

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