Canada Border Services Agency (“CBSA”) resets its “audit priority areas” twice per year – designating certain tariff classification codes as priority areas for customs verifications.
Priorities are based on CBSA’s work in certain industries or on CBSA’s view of “significant risk” importations from a tariff classification, valuation, and origin compliance perspective.
With the January 2024 audit priorities around the corner, it is a good time to review the outcomes from the July 2023 update.
Tariff Classification Priorities