The Canadian Border Services Agency (CBSA) has released its audit priority list for January 2024. Twice a year, the CBSA reevaluates its “audit priority areas”, this is to ensure that commercial goods are being imported following trade rules.

The CBSA evaluates three main components—tariff classification, valuation, and origin for custom verification. The CBSA believes that these components pose the most risk for non-compliance.

Below is the most recent 2024 priorities list currently being monitored.

Tariff Classification

Does your import use the appropriate HS codes?

  1. Bags (Round 3) (NEW) Harmonized System Number(S): Heading 42.02
  2. Spent Fowl (Round 3) (NEW) Harmonized System Number(S): Heading 02.07, 16.01 and 16.02
  3. Freezers and Freezing Equipment Harmonized System Number(S): Heading 84.18
  4. Washers and Dryers Harmonized System Number(S): Headings 84.50 and 84.51
  5. Led Lamps (Round 2) Harmonized System Number(S): Heading 85.39
  6. Furniture for Non-Domestic Purposes (Round 4) Harmonized System Number(S): Headings 94.01 and 94.03
  7. Parts of Lamps (Round 4) Harmonized System Number(S): Heading 94.05
  8. Cell Phone Cases (Round 3) Harmonized System Number(S): Headings 39.26, 42.02 and 85.17
  9. Parts of Machines and Mechanical Appliances Harmonized System Number(S): Heading 84.79
  10. Bicycle Parts (Round 3) Harmonized System Number(S): Heading 87.14
  11. Parts for use with Machinery of Chapter 84 (Round 3) Harmonized System Number(S): Heading 84.31
  12. Indicator Panels and Light-Emitting Diodes (Led) Harmonized System Number(S): Headings 85.31 and 85.41
  13. Safety Headgear (Round 5) Harmonized System Number(S): Subheading 6506.10
  14. Disposable and Protective Gloves (Round 5) Harmonized System Number(S): Subheadings 3926.20 and 4015.19

Valuation

Does your import use the correct valuation to ensure the correct payment of duties and taxes on the goods?

  • Apparel (Round 4) – Harmonized System Number(s): Chapters 61 and 62, with an emphasis on assists

Origin

Is your import indicating the accurate origin in accordance with legislative requirements?

  • Bedding and drapery (Round 3) New Harmonized System Number(s): Headings 63.01, 63.02 and 63.03

It is highly recommended that companies review trade compliance standards, as individual verifications can occur at any time. Looking for preemptive advice? Reach out to Mohawk Global.

By Clarissa Chiclana

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