Trade Compliance Verification
Trade Compliance Priorities Updated: January 2025 – Information c/o Canada Border Services Agency
What are Trade Compliance Customs Audits?
Trade compliance involves importers and exporters adhering to regulations governing the movement of goods to and from Canada. These businesses must report accurate shipment information to the Canada Border Services Agency (CBSA). To ensure compliance, CBSA conducts random and targeted customs audits.
Each January and July, CBSA identifies specific commodities for audit, focusing on areas such as tariff classification, product value, or origins and free trade certification. These audit targets are made public.
Most Recent Trade Compliance Audit Targets
Each January & July specified commodities are identified for audit and are made public by the CBSA. Certain products are chosen for review of tariff classification, while others are based on validation of their values or origins & free trade certification. PF Collins has compiled the most recent audit targets and created an accessible and easy-to-reference PDF Guide to download:
CARM as a Compliance Tool
In addition to the priorities above, the CBSA will use the CARM (CBSA Assessment Revenue Management) system to validate duties and taxes and conduct compliance interventions to address areas of suspected non-compliance.
PF Collins has a knowledgeable team dedicated to helping companies navigate CARM. If you require more information or are looking for assistance, please visit our CARM Resource Page.
What To Do If Selected for an Audit
Customs audits are triggered by various factors, including being on the latest audit target list. If your company is notified of an audit, please contact us at 1-800-763-2255 or send us an email immediately. We can guide you through the process. To act on your behalf, you must sign and submit the Letter of Authorization included in the CBSA audit package.
As customs audits have been increasing, we recommend importers and exporters establish a compliance plan to maintain accurate records. We offer services to help create this plan and reduce the risk of CBSA fines and penalties.
Further Resources
The CBSA has provided the following resources in regard to Trade Compliance:
- 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
- Historical Verification Priorities
- Memorandum D11-6-8: Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods
- CBSA Service Standards: Fiscal Year 2024 to 2025
You may also contact CBSA if you have any questions regarding the trade compliance audit list at the following email: cbsa.trci-erecio.asfc@cbsa-asfc.gc.ca
We’re Here to Help!
PF Collins offers full Customs Brokerage & Consulting services and can answer any questions that may arise regarding trade compliance, customs audits, and importing or exporting. If you would like to speak with a member of our team, please visit the link below.
