Forewarned is forearmed
Target update – April 2018
CBSA is currently targeting these imports to verify that the product is legitimately duty-free, due to the possibility that some parts used to repair trailers are being incorrectly imported under this tariff heading. In such a case, the product would be reclassified to a dutiable customs tariff item at a rate of 6.5%.
What to do
Conduct an internal review to ensure accurate and complete documentation of your imports
Provide your customs broker or consultant with detailed technical information on your products, and copies of any past rulings, verification results or custom opinions so they can help review your product classifications
Consider making a voluntary disclosure if that review reveals any errors or omissions