These priorities are risk-based and evergreen, and targets can be added throughout the year as trade risks evolve.
The Canada Border Services Agency (CBSA) has published its Trade Compliance Verification priorities for January 2026, identifying goods and compliance areas that may be targeted with verifications.
The CBSA routinely publishes its updated priorities to help the importing community stay ahead of emerging enforcement trends.
This reflects the agency’s focus on ensuring that imported goods are correctly classified, valued, and origin-certified, and that all applicable duties and taxes are paid.
Compliance priorities for 2026
The following areas have been identified by the CBSA as its current compliance priorities:
- 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)
- 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 exemption codes
- Excise duties and taxes for vaping products
- Precious metals
- Duties Relief Program, with a focus on licensees importing supply managed goods
- Electricity imports that are classified under Chapter 27 of the Customs Tariff
CBSA’s compliance tools
The CBSA Assessment and Revenue Management (CARM) system will be used to validate duties and taxes and to conduct compliance interventions.
Moreover, the CBSA will continue to utilize the following compliance intervention tools:
- Trade Advisory Notice (TAN)
- Compliance Validation Letter (CVL)
- Directed Compliance Letter (DCL)
At Cole International, we offer customs brokerage and trade consulting services to help Canadian businesses navigate changing compliance priorities and handle CBSA verifications.
Reach out to one of our trade professionals to discuss how we can help with tariff classification, surtax application, and CBSA compliance.