Canada Border Services Agency’s target products
for 2021
IMPORTANT FOR IMPORTERS
Are you at risk for penalties?

Every year, the Canada Border Services Agency (CBSA) targets importers of certain products to verify that the information reported about them was correct. This information includes the tariff classification, value, and origin of the goods. Getting even one of those pieces of information wrong can lead to either an underpayment or overpayment of duties, penalties, and interest.


When Canadian companies are non-compliant with the Canadian import rules, they are at risk for hidden costs that could impact their bottom line. BDO Canada’s Customs & International Trade Services (CITS) Team can help you navigate CBSA’s verification process to help mitigate the risks of penalties. Whether you have already received your verification letter or need to get ahead of an audit by conducting a review before you are selected, we want to help try to reduce your exposure.


Some of the priority goods that are targeted for verification this year are:
Tariff Classification
  • Spent fowl
  • LED lamps
  • Furniture for non-domestic purposes
  • Batteries
  • Footwear (>$30/pair)
  • Articles of apparel and clothing accessories
  • Parts of lamps
  • Pasta
  • Cell phone cases
  • Pickled vegetables
  • Gloves
  • Safety headgear
  • Bags
  • Import permit numbers (i.e., for goods subject to tariff rate quotas under Canada's supply management system)
  • Other mountings and fittings, suitable for furniture
  • Air heaters and hot air distributors
  • Flashlights and miner's safety lamps
  • Stone table and counter tops
  • Disposable and protective gloves
  • Parts of machines and mechanical appliances
  • Other chemical products

Valuation
  • Apparel
  • Footwear

Origins
  • Bedding and drapery
Contact the CITS team to help you navigate CBSA's verification process and mitigate the risks of penalties
VERIFICATION PROCESS
What does the CBSA verification process involve? The following is a step-by-step overview of the process:

  1. Importer will receive notification from CBSA that the importer will be audited.
  2. CBSA chooses a sampling of import entries and asks the importer to provide documentation in respect of those entries (invoices, descriptive literature, etc.)
  3. CBSA reviews the requested information and issues an interim report of findings to the importer.
  4. The importer is given the opportunity to dispute the findings or provide further information within 30 days of receipt of the interim report.
  5. After the 30 day time frame has elapsed, CBSA will issue their final report.
  6. If errors have been noted by CBSA, the importer will be required to correct all entries of the same or similar goods, retroactively up to four years. Duty and interest, if applicable, will be assessed against the importer.
  7. Monetary penalties may also be assessed, depending on the infraction.

CURABITUR FAUCIBUS MAGNA
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CONTACT US
We’re here to help. Contact one of our Customs & International Trade Services (CITS) professionals today to receive the latest information on customs and tariffs, and help you navigate the CBSA verification process.
Partner, Indirect Tax Practice Leader
905-946-5406
[email protected]
CHARMAINE GODDEERIS
Senior Manager, Customs and International Trade
905-946-1066
[email protected]
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