The January 2026 list of verification priorities for the Canada Border Services Agency (CBSA) has been released.
Compliance priorities:
The CBSA has identified the following compliance priorities:
- Tariff rate quota and classification of supply managed goods
- Verifications on the classification of frozen desserts containing 5% of dairy products
- Verifications on the classification of cheese treats for dogs (preparations of a kind used in animal feeding under heading 23.09)
- Verifications on the classification of spent fowl products
- GST and excise duties and taxes
- GST exemption codes
- Vaping products subject to excise duties and taxes
- Precious metals
- Canada-United States-Mexico Agreement (CUSMA) origin verifications:
- Automotive industry
- Import origin verifications under:
- Canada-European Union Comprehensive Economic and Trade Agreement (CETA)
- Canada-United Kingdom Trade Continuity Agreement (CUKTCA)
- Duties Relief Program (DRP)
- Verifications of licensees importing supply managed goods
- China Surtax Order (2024): Electric vehicles
- China Surtax Order (2024): Steel and Aluminum
- United States Surtax Order (2025-01)
- United States Surtax Order (Steel and Aluminum 2025)
- United States Surtax Order (Motor Vehicles 2025)
- Order imposing a Surtax on the importation of Certain Steel Goods
- Steel Goods and Aluminum Goods Surtax Order
- Energy commodities and final accounting
- Verifications on electricity imports under chapter 27 of the Customs Tariff
The current tariff classification verification and compliance priorities are:
Frozen desserts – Harmonized System Number(s): Tariff item 2105.00.10
- China Surtax Order (2024): Electric vehicles
- China Surtax Order (2024): Steel and aluminum
- United States Surtax Order (2025-1)
- United States Surtax Order (Steel and Aluminum 2025)
The list is also made up of additional rounds for items that have appeared on previous lists:
- Gloves – Round 3 – Harmonized System Number(s): Headings 39.26 and 42.03
- Bags – Round 3 – Harmonized System Number(s): Heading 42.02
- LED Lamps – Round 2 – Harmonized System Number(s): Heading 85.39
- Spent Fowl – Harmonized System Number(s): Headings 02.07, 16.01 and 16.02
CBSA also maintains a historical verification priorities list, which should be reviewed by all importers as they will likely circle back to these reviews in order to ensure compliance.
CBSA sets verification priorities through a continuous, risk-based process. New priorities may be added during the year, and CBSA may revise these priorities at any time as risk conditions change.
For more information, contact Brian Rowe, Director – Customs Compliance & Regulatory Affairs.
