CBSA Trade Compliance Verification Priorities July 2022
CBSA has released the July 2022 Trade Compliance Verification priorities.
There are currently no verification priorities under Origin.
Tariff verification priorities:
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
Batteries – Harmonized System Number(s): Heading 85.06
Footwear ($30 or more per pair) – Harmonized System Number(s): Heading 64.03
Parts of lamps – Harmonized System Number(s): Heading 94.05
Pasta – Harmonized System Number(s): Heading 19.02
Cell phone cases – Harmonized System Number(s): Headings 39.26, 42.02 and 85.17
Pickled vegetables -Harmonized System Number(s): Heading 20.01
Gloves – Harmonized System Number(s): Headings 39.26 and 42.03
Bags -Harmonized System Number(s): Heading 42.02
Other mountings and fittings, suitable for furniture -Harmonized System Number(s): Heading 83.02
Air heaters and hot air distributors- Harmonized System Number(s): Heading 73.22
Flashlights and miners’ safety lamps – Harmonized System Number(s): Heading 85.13
Parts of machines and mechanical appliances – Harmonized System Number(s): Heading 84.79
Other chemical products – Harmonized System Number(s): Heading 38.24
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
Valuation priorities:
Apparel – Harmonized System Number(s): Chapters 61 and 62, with an emphasis on assists
Footwear – Harmonized System Number(s): Chapter 64, with an emphasis on freight and service fee additions.
Commissions and Brokerage – Commissions and brokerage incurred in respect of the goods by the purchaser must be included in the transaction value. If these amounts are not included in the invoiced price for the imported goods, they must be added when calculating the transaction value.
Packing – Costs and charges or expenses, incurred by the purchaser in respect of the imported goods, are to be included in the transaction value:
(a) packing costs and charges, including the cost of cartons, cases, and other containers and coverings that are treated for customs purposes as being part of the imported goods; and
(b) all expenses of packing incident to placing the goods in the condition in which they are shipped to Canada.
Assists – Are used to describe any of the goods and services provided directly or indirectly by the purchaser free of charge or at a reduced cost, for use in the production of imported goods. Examples are Tools, Dies and Moulds.
Royalties and Licence Fees – The amount of any payment for a royalty or licence fee in respect of the imported goods is to be included in the transaction value, provided this payment is a condition of the sale of the goods for export to Canada.
Subsequent Proceeds – Any type of payment made by a purchaser after the importation of goods into Canada. Payments made after the importation of goods that are paid to the vendor of the goods or to a third party may have to be included in the value for duty of the imported goods.
Transportation and Associated Costs, and Insurance Costs – Any of the costs incurred prior to and at the place from which the goods begin their direct and uninterrupted journey to Canada, are to be included in the transaction value of the goods
Source: Canadian Society of Customs Brokers (CSCB)
View Farrow’s Trade Consulting page.
