The Canada Border Services Agency (CBSA) has announced its latest compliance verification priorities for 2026. These priorities are determined through a risk-based, ongoing process, meaning new targets may be introduced throughout the year, and some will carry over from previous cycles.
With the rollout of the CBSA Assessment and Revenue Management (CARM) system, the agency continues to modernize its compliance approach. The focus is on timely enforcement, promoting voluntary compliance, and ensuring fairness across the importing community.
Key Compliance Priorities for 2026
| Category | Focus Areas |
| Tariff Rate Quotas & Classification | – Frozen desserts with ≥5% dairy – Cheese-based dog treats (Heading 23.09) – Spent fowl products |
| GST & Excise Duties | – GST exemption codes – Vaping products – Precious metals |
| Origin Verifications | – CUSMA (Automotive sector) – CETA & CUKTCA agreements |
| Duties Relief Program | – Licensees importing supply-managed goods |
| Surtax Orders | – China: EVs, steel, aluminum – U.S.: Steel, aluminum, motor vehicles – Certain steel & aluminum goods |
| Energy Commodities | – Electricity imports under Chapter 27 of the Customs Tariff |
Action Steps for Importers
- Review Your Import Data
Verify classifications, origin declarations, and GST/excise codes for goods falling under these priority categories. - Update Internal Compliance Processes
Ensure your systems reflect accurate tariff classifications and origin details, especially for supply-managed goods and products under trade agreements. - Prepare for Verification Requests
Maintain supporting documentation for origin claims, surtax applicability, and duties relief program participation to respond promptly to CBSA inquiries.
Penalties for Non-Compliance
Failure to comply with CBSA requirements can result in:
- Administrative Monetary Penalties (AMPs): Fines for incorrect declarations, missing documentation, or failure to correct errors.
- Interest Charges: Applied to underpaid duties and taxes.
- Potential Loss of Privileges: Such as participation in programs like Duties Relief or Trusted Trader initiatives.
Timely corrections and proactive compliance measures are essential to avoid financial and operational impacts.
Additional information is available on the CBSA website.