Based on recent inquiries, it appears that the Canada Border Services Agency (the “CBSA”) is currently focusing on verifying whether importers are using the correct tariff classifications when reporting importations of various spices and seasoning products.

Importers of spices and seasoning products – and their foreign producers – should take any inquiries from CBSA seriously!

Background –Tariff Classifications and HS Codes

When commercial goods are imported, one of the key pieces of information that the importer must provide the goods’ tariff classification using the World Customs Organization’s (WCO’s) Harmonized Description and Coding System (HS). HS codes are harmonized up to the 6-digit level, with the 7^th and 8^th digits being country-specific, and the 9^th and 10^th digits being for statistical use only. 

Determining the correct tariff classification can be complicated, and the HS code which applies may be counterintuitive (e.g., “Wonton Soup” is required to be reported using the HS code for “stuffed pasta” as we wrote about here).

The tariff classification determines what rate of duty applies on importation, among other things.  Accordingly, CBSA has a real interest in ensuring that imported goods are coded correctly as it directly impacts the amount of duty payable.

Spicy Considerations

Generally, the most concerning situation for CBSA is where there are two HS codes used to describe similar goods – one dutiable, and one duty-free.  In those cases, CBSA wants to verify that dutiable goods are not classified as duty-free through the use of an incorrect HS code (whether accidentally or on purpose). 

With spices and seasoning products, the issue is generally whether the imported goods are properly classified somewhere within Chapter 9 (coffee, tea, maté, and spices), or somewhere within Chapter 21 (miscellaneous edible preparations).  Spices classified within Chapter 9 are generally duty-free, whereas seasonings classified within Chapter 21 may be subject to rates of duty up to 12.5%!

While spices and seasoning products were not identified among CBSA’s bi-annual “verification priorities”, it nevertheless appears to be an area of continuing focus, and we would not be surprised to see it among the verification priorities officially announced in 2025. 

CBSA is starting a verification, what should I do?

If the CBSA has contacted you to begin a tariff classification verification, you should get legal counsel involved at the outset so that they can assist you in determining the appropriate tariff classification, and making submissions to the CBSA where appropriate. 

Attempting to resolve the matter at the Trade Verification stage is greatly preferred because, as we have written about before, appealing a CBSA decision requires the importer to “pay to play”.  If the assessment is large enough it may make an appeal practically impossible, especially for small and medium-sized companies.  Keep this fact in mind when dealing with the CBSA Verification Officer.

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