CBSA TRADE COMPLIANCE VERIFICATION JANUARY 2021
What is CBSA TCP Verifications?
CBSA publishes to the trade community their targets on a semi annual basis. These targets are driven by recommendations from the various Border Commercial Consultative Committees (BCCC), audit results, enforcement issues, CITT and various Trade Compliance Programs within the Agency. The Trade Compliance Programs is aimed in assessing accuracy and compliance as it relates to tariff classification, origin, value for duty and respective trade incentive programs. The targeted verifications look at specific importers and/or goods and/or industries that have been either randomly or specifically targeted due to risk. A CBSA verification is a form of an audit by CBSA and should not be taken lightly. Under the requirements of Reason to Believe an importer must make any corrections that they have “reason to believe” are incorrect within 90 days to avoid any penalties. The publication of these notices by CBSA constitutes Reason to Believe.
Targeted “Tariff Classification”
Verifications under tariff classification mean that CBSA is aware there are multiple tariffs that could apply that typically have a variance in duty.
• Furniture for non-domestic uses 9401 & 9403 (R3)
• Spent Fowl 0207, 1601, 1602 (R2 New)
• Batteries 8506 (R4 New – Results were 100% NC)
• Footwear over $30 6403 (R4)
• Articles of Apparel & Clothing accessories 3926 (R3)
• LED Lamps 8539 NEW
• Parts of Lamps 9405 (R4 New)
• Pasta 1902 (R3)
• Cell Phone Cases 3926, 4202, 8517 (R2)
• Pickled Vegetables 2001.10 (R4)
• Gloves 3926 and 4203 (R2)
• Safety Headgear 6506.10 (R4)
• Bags 4202 (R2)
• Import Permit Numbers – Chapters 2, 4 (R2)
• Other Mountings & Fittings, Suitable for Furniture of
heading 8302 (R2 New)
• Air Heaters and Hot Air Distributors 7322 (R2)
• Flashlights & Miners’ Safety Lamps 8513 (R2)
• Stone Table and Counter Tops 9403.90 (R2)
• Disposable and Protective Gloves 3926.20 & 9015.19 (R4)
• Parts of Machines & Mechanical Appliances 8479
• Other Chemical Products 3824
Targeted “Valuation” Items
Items listed under valuation are targeted due to incorrect values
used at time of import that induce lower duty amounts owing.
• Apparel – Chapters 61 & 62 (R3)
• Footwear (R2)
Targeted “Origin” Items
Origin matters and must be accurate at time of import. Items
targeted under origin are known to be inaccurate and vary duty.
• Bedding and Drapery 6301, 6302, 6303 (R2)
Items removed from list?
• No items removed
• Tariff details under target were changed on many items
What to expect?
CBSA will contact you by a phone call and/or by sending a letter requesting you to send a number of files from your importations for them to review. This action is referred to as a “desk audit” and should be taken seriously. You should expect the audit to last 4-12 months and without support can be a substantial drain on resources. The OC offers full audit support to help you get through this process. One of The OC experts will review this request and formulate actions and correspondence to CBSA on your behalf to avoid potential exposure and/or penalties.