The Canada Border Services Agency (CBSA) monitors the extent to which commercial goods are trade compliant by conducting targeted verifications and by issuing verification priorities.

To be trade compliant, the importing community must meet all of the requirements governing the accounting of commercial goods imported into Canada, including, but not limited to

• Classifying their commercial goods under the appropriate tariff classification
• Accurately declaring the origin and value of the goods, in accordance with legislative requirements
• Paying the appropriate duties and taxes on the goods

January 2024 Tariff Verification Priorities are:

• Freezers and other freezing equipment – Harmonized System Number(s): Headings 84.18
• Washer and Dryers – Harmonized System Number(s): Headings 84.50 and 84.5
• Spent fowl – Harmonized System Number(s): Headings 02.07, 16.01 and 16.02
• LED lamps – Harmonized System Number(s): Heading 85.39
• Furniture for non-domestic purposes – Harmonized System Number(s): Headings 94.01 and 94.03
• Parts of lamps – Harmonized System Number(s): Heading 94.05
• Cell phone cases – Harmonized System Number(s): Headings 39.26, 42.02 and 85.17
• Pickled vegetables -Harmonized System Number(s): Heading 20.01
• Parts of machines and mechanical appliances – Harmonized System Number(s): Heading 84.79
• Bicycle Parts – Harmonized System Number(s): Heading 87.14
• Parts for Use with Machinery of Chapter 84 – Harmonized System Number(s): Heading 84.31
• Indicator Panels and Light-Emitting Diodes (LED) – Harmonized System Number(s): Heading 85.31 and 84.41
• 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

Valuation Priorities:

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

Most-Favoured-Nation (MFN) tariff treatment withdrawn from Russia and Belarus

Effective March 2, 2022, the Most-Favoured-Nation (MFN) tariff treatment no longer applies to goods imported into Canada that originate in Russia or Belarus.

This includes goods shipped:

• Directly from Russia or Belarus
• From a third country

You must now account for these goods under the General Tariff rate of customs duty of 35%. If a good is produced with inputs (materials, labour, etc.) from Russia or Belarus, at least 50% of the cost to produce the good must be incurred in one or more MFN beneficiary countries or Canada. This is required by the rule of origin respecting the MFN tariff. It’s a priority for the Government of Canada that goods originating from Russia or Belarus do not enter the Canadian economy under the MFN tariff treatment.

The list of goods currently being monitored and risk assessed includes, but is not limited to:

• Products of iron or steel
• Fertilizer
• Petroleum
• Non-ferrous metals
• Tires

You can find more information below:

• Customs Notice 22-02: Order withdrawing the Most-Favoured-Nation status from Russia and Belarus
• Memorandum D11-4-3: Rules of Origin Respecting the Most-Favoured-Nation Tariff

Reach out to Welke

Questions about these trade verification priorities? Don’t hesitate in reaching out to our team—we’re always here to help!