CBSA January 2024 Trade Verification Priorities List

CBSA January 2024 Trade Verification Priorities List

The Canada Border Services Agency (CBSA) recently released its verification priority list for January 2024. In this week’s post, we are going to give you an overview of the contents of the recently released verification list, its importance to importers, and some tips for importers to stay compliant in the face of a Customs inspection.

What is a CBSA Trade Verification Priorities List?

Twice a year, the CBSA releases a list of commercial goods they are focusing on for inspections and verification. Typically, this focus manifests as targeted checks on these listed commercial goods to ensure that they are following trade rules. The government of Canada sets priorities for these verifications based on risk, with new targets added throughout the year. 

What is the CBSA Looking For?

Pre and post-release assessments evaluate three main components of compliant importing, with a few other details as necessary. Those main components include:

  1. Tariff Classification: Does your import use the appropriate application of HS codes?
  2. Valuation: Does your import use the correct application of the 6 methods of valuation to ensure the correct payment of duties and taxes on the goods?
  3. Origin: Is your import accurate in its application of origin rules in accordance with legislative requirements?

What to Expect from the CBSA?

CBSA then issues the following communications to importers, notifying them of CBSA intervention:

  • Trade Advisory Notice (TAN): Functionally, the TAN is a 'nudge' indicating a potential area of non-compliance. This letter serves as a request for the importer to review the declaration in question but carries no monetary assessment.
  • Compliance Validation Letter (CVL): The CVL comes when the CBSA suspects an instance(s) of non-compliance and requests additional supporting information within 30 days.
  • Directed Compliance Letter (DCL): The DCL is the letter you most want to avoid. It is when CBSA knows of an instance(s) of non-compliance and issues a monetary penalty.

2024 CBSA Trade Compliance Verification List

The January Trade Verification Priority List is the first of two expected releases this year.

This year’s list includes tariff classification, valuation, and origin. It also includes a reminder that this year, Belarus and Russia origin are not entitled to the Most-Favored-Nation (MFN) preferential rates of duty and are instead to use the General Tariff rate.

The list of Belarus and Russia-origin goods that are currently being actively monitored through this lens includes, but is not limited to: 

  • products of iron or steel
  • fertilizer
  • petroleum
  • non-ferrous metals
  • tires

The CBSA Targeted Verification Priorities Are:

Tariff Classification

Bags (Round 3) (NEW) Harmonized System Number(S): Heading 42.02

Spent Fowl (Round 3) (NEW) Harmonized System Number(S): Heading 02.07, 16.01 And 16.02

Freezers And Ther Freezing Equipment Harmonized System Number(S): Heading 84.18

Washers And Dryers Harmonized System Number(S): Headings 84.50 And 84.51

Led Lamps (Round 2) Harmonized System Number(S): Heading 85.39

Furniture For Non-Domestic Purposes (Round 4) Harmonized System Number(S): Headings 94.01 And 94.03

Parts Of Lamps (Round 4) Harmonized System Number(S): Heading 94.05

Cell Phone Cases (Round 3) Harmonized System Number(S): Headings 39.26, 42.02 And 85.17

Parts Of Machines And Mechanical Appliances Harmonized System Number(S): Heading 84.79

Bicycle Parts (Round 3) Harmonized System Number(S): Heading 87.14

Parts For Use With Machinery Of Chapter 84 (Round 3) Harmonized System Number(S): Heading 84.31

Indicator Panels And Light-Emitting Diodes (Led) Harmonized System Number(S): Headings 85.31 And 85.41

Safety Headgear (Round 5) Harmonized System Number(S): Subheading 6506.10

Disposable And Protective Gloves (Round 5) Harmonized System Number(S): Subheadings 3926.20 And 4015.19


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


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

Ways To Practice Trade Compliance

When it comes to compliance, knowledge is key. Here are some suggestions to assist you in maintaining an excellent importing relationship with Customs:

  • Ensure Accurate Customs Declarations: Importers must ensure that they provide accurate information to Customs and are in compliance with the Customs Act. This includes the origin, tariff classification, valuation, and other relevant areas as they apply.
  • Review and Resolve Issues Once Found: Even the most compliant importer, with the most accurate customs broker, can identify inaccuracies. We recommend that all importers review declarations made on their behalf. Post-entry corrections must be made within 90 days of establishing Reason to Believe.
  • Practice Excellent Record Keeping: Customs can audit imports up to seven years after crossing the border. Importers should have records of all their imports filed by the customs transaction number.

Our Trade Advisory experts can help you understand how this release could affect your imports. They can also assist you with a preliminary review, internal audit, or a CBSA audit.

Disclaimer: While reading, kindly note the date of this blog. At PCB we do our due diligence to write on the most relevant topic every week and naturally content may become dated as developments in a certain program/topic occur. For this reason, we greatly appreciate your readership and hope you continue reading with the posting date in mind. For the latest information on this topic please use our website's search function, or better yet, subscribe to our "Trading Post" newsletter to receive these updates directly to your inbox.
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About the Author
Gloria Terhaar
CCS (CA/US), CTCS, CBSA Prof. Designate

Gloria Terhaar began her career in Canadian customs brokerage 2007. She currently works in our Canadian division as a Trade Compliance Supervisor and Regulatory Compliance Specialist. Gloria has extensive experience in all aspects of documentation and regulatory requirements as they relate to importing products into Canada. Gloria is often called upon to train industry with some recent talks for MNP, the Surrey Board of Trade, TFO Canada and the BC Produce Marketing Association. In 2018, Gloria also participated in the Canadian Produce Marketing Association and the Canadian Horticultural Council advocacy event "Fall Harvest" in Ottawa where she participated in advocacy efforts for the Canadian produce industry.

While we strive for accuracy in all our communications, as the Importer of Record it is incumbent upon your company to ensure that you are aware of the requirements under the new regulations so that you maintain compliance as always.