Background

The Canada Border Services Agency recently issued a notice outlining its trade compliance priorities for 2026.

The CBSA states that to be trade compliant importers must meet all the requirements governing the accounting of commercial goods imported into Canada, including (1) classifying their goods under the appropriate tariff classification, (2) accurately declaring the origin and value of the goods in accordance with legislative requirements, and (3) paying the appropriate duties and taxes.

The CBSA monitors the extent to which commercial goods are trade compliant by conducting targeted verifications and issuing compliance priorities. For 2026 those priorities are currently as follows, though the CBSA notes that they may be changed at any time during the year.

- tariff-rate quota and classification of supply managed goods, including verifications on the classification of frozen desserts containing five percent dairy products, cheese treats for dogs, and spent fowl products

- goods and services tax and excise duties and taxes, including GST exemption codes, vaping products subject to excise duties and taxes, and precious metals

- U.S.-Canada-Mexico Agreement origin verifications for the automotive industry

- import verifications under Canadian trade agreements with the European Union and the United Kingdom

- duties relief program, specifically verifications of licensees importing supply-managed goods

- China surtax order with respect to electric vehicles, steel, and aluminum

- U.S. surtax order, including with respect to motor vehicles, steel, and aluminum

- order imposing a surtax on the importation of certain steel goods

- steel goods and aluminum goods surtax order

- energy commodities and final accounting, specifically verifications on electricity imports

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