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When Canada Border Services Agency conducts an audit how do they determine which products to review for tariff?

Canada Border Services Agency (CBSA) has two post-release verification processes; random verification and verification priorities.

To view the current list of verification priorities, go to the CBSA website at http://www.cbsa-asfc.gc.ca/import/verification/menu-eng.html.

Reasons, why these priorities are being targeted, can also be found on the CBSA website. Take into consideration that the list is not all-inclusive; new priorities are actively added.

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NOTE: All details pertaining to CARM R2 processes are based on the current information available at the time of writing. As this is subject to change, it’s recommended you periodically check in with the CBSA or your customs broker.