Canada Border Services Agency (“CBSA”) resets it “audit priority areas” twice a year. This sees CBSA designate certain tariff classification codes as CBSA’s priority areas for custom verifications (i.e., “audits”), which is based on the program areas that the CBSA believes pose significant risks for non-compliance generally in tariff classification, valuation and origin of goods imported. 

Right on schedule, CBSA has now released its January 2022 Trade Compliance Verifications, setting the stage for this year, and we have summarized some of the notable issue areas here.

Tariff Classification Priorities
CBSA has given notice that its 2022 verification will focus on the following tariff classification categories:
Valuation Priorities
CBSA continues to focus on the following valuation categories:
Origin Priorities
CBSA has not expressed its origin priorities at this time.


The takeaway point for all importers is that CBSA is getting back to business in its enforcement of the three main customs programs (tariff class, valuation and origin), which means an increase in audits. Importers of goods in any of CBSA’s “audit priority areas” could make corrections or voluntary disclosures to avoid penalties before an audit is initiated. Importers should expect to be audited soon and should already be looking for pre-emptive advice!

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