CBSA Verification Priorities - January 2026

Updated frequently, these priorities indicate where customs authorities are concentrating their compliance efforts. They help importers understand which goods or practices may attract closer scrutiny.

The Canada Border Services Agency (CBSA) has released its Trade Compliance Verification priorities for January 2026.

These priorities highlight the compliance areas and goods that the CBSA may target through verifications.

The list is updated and published routinely to help you understand where CBSA compliance attention is currently focused.

Priorities may be updated as trade measures and risks change throughout the year. 

What the CBSA is focusing on right now

Tariff classification and origin

Tariff classification and origin verification remain central areas of CBSA scrutiny. These cover:

• Tariff rate quota (TRQ) and classification of supply managed goods, particularly verifications on the classification of:
  • Frozen desserts that contain 5% or more dairy products
  • Cheese treats for dogs
  • Spent fowl
• Origin verifications under:
  • Canada–United States–Mexico Agreement (CUSMA), with a focus on the automotive industry
  • Canada–European Union Comprehensive Economic and Trade Agreement (CETA)
  • Canada–United Kingdom Trade Continuity Agreement (CUKTCA)

Surtax orders

The CBSA is also directing attention to the application of the following surtax orders:

• China Surtax Order (2024): Electric vehicles
• China Surtax Order (2024): Steel and Aluminum
• United States Surtax Orders, including:
  • United States Surtax Order (2025-01)
  • United States Surtax Order (Steel and Aluminum 2025)
  • United States Surtax Order (Motor Vehicles 2025)
• Steel Goods and Aluminum Goods Surtax Order
• Order imposing a Surtax on the importation of Certain Steel Goods

GST, excise, and import programs

The priorities also cover compliance related to:

• GST exemption codes
• Excise duties and taxes for vaping products
• Precious metals
• Duties Relief Program (DRP), with a focus on licensees importing supply managed goods

Energy commodities and final accounting

The CBSA has also identified the following as an area of verification focus:

• Electricity imports that are classified under Chapter 27 of the Customs Tariff

Goods targeted under previous and ongoing verification priorities

The following goods have been previously identified and continue to remain subject to targeted verification:

• Gloves
• Bags
• LED lamps
• Frozen desserts
• Spent fowl products
• 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)

Recommended next steps

If you import any of the targeted goods, we recommend paying close attention to your import practices and customs documentation.

We also recommend carefully reviewing the Historical Verification Priorities list to determine whether your goods may be subject to a review based on priorities carried over from previous years.

Any errors or inconsistencies can result in additional duty and penalties, disruptions to your supply chain, border delays, and loss of good importer status with the CBSA.

If you need help reviewing tariff classification, surtax application, or compliance under current CBSA priorities, reach out to one of our trade professionals.

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