The CBSA manages compliance with the Tariff Classification, Tariff Treatment, Valuation, and Origin programs using the following two post-release verification processes:
1. Random Verifications
2. Targeted Priorities
Random verifications are designed to measure compliance rates and revenue loss and the results may be used for many purposes, including:
Risk assessment;
Establishing client service activities;
Revenue assessment; and
Promoting voluntary compliance.
Targeted priorities are determined through a risk-based, evergreen process, meaning that new targets are added throughout the fiscal year.
Targeted priorities may also be carried over from previous years. The current targeted priorities are:
Tariff Classification HS Number(s)
Pet Toys
9503.00.90
Steel T-Posts
7308.40.00.90
Fresh Cut Flowers
0603.19.00
Safety Headgear
6506.10.10.90
Wheel Rims and Spokes
8714.92.00
Other Food Preparations
2106.90.95
Dextrins and Other Modified Starches
3505.10.90
Tariff Item 9948.00.00 (Televisions and Other Consumer Goods)
9948.00.00
Coconut Milk
1106.30.00; 2008.19.90 and 2106.90.10.20
Pickles
2001.90.90.91
Golf Club Covers
9506.39.90.90
Curling Irons
8516.32.10
Aluminum Foil
Various goods of Heading 76.07
Disposable and Protective Gloves
3926.20.10 and 4015.19.10