Historical verification priorities

Risk identified: Fresh cut flowers may be misclassified as "other" fresh cut flowers, which attract a duty rate of 6%.

Flowers named in the Customs Tariff should be classified under their respective tariff items, which attract duty rates from 8% to 16%.

This verification priority was released in April 2012 and is now complete.

The results show that many flowers specifically named in the Customs Tariff were misclassified as other fresh cut flowers.

A verification priority regarding the valuation of fresh cut flowers is also complete.

Risk identified: Crude palm oil of tariff item 1511.10.00 and other palm oils of tariff item 1511.90.90, which are dutiable, could be misclassified under other tariff items that are duty-free.

This verification priority was released in May 2013 and is now complete.

A second round of verifications was released in November 2014 and is also complete.

The results show that most of the goods that were found to be misclassified were properly re-classified under subheading 1517.90 or under tariff item 1511.90.90 of the Customs Tariff.

Risk identified: A potential misclassification of goods under tariff item 8714.92.00, which is duty-free and applies only to wheel rims and spokes for vehicles of Headings 87.11 to 87.13 (for example, motorcycles, bicycles, and carriages for disabled persons). It was suspected that some goods should have been classified under tariff item 8708.70.19 as road wheels of motor vehicles of Headings 87.01 to 87.05, which attracts a duty rate of 6%.

This verification priority was released in February 2012 and is now complete.

A second round of verifications was released in August 2013 and is also complete.

The results of both rounds of verifications confirmed that the majority of the goods that were verified were in fact for use on motor vehicles.

Risk identified: Apparel classified under conditional relief tariff item 9936.00.00, which is duty-free, may not comply with the usage conditions set out in this tariff item. Duty rates for apparel range as high as 18%.

This verification priority was released in March 2014 and is now complete.

The results show that some of the goods that were verified did not qualify for the use of conditional relief tariff item 9936.00.00 of the Customs Tariff.

Risk identified: Bags of polymers of ethylene may be misclassified under tariff items that attract a duty rate of 6.5% under the Most-Favoured-Nation (MFN) tariff or 3% under the General Preferential Tariff (GPT), but should instead be classified under Headings 42.02, 46.02 and 63.05, which attract duty rates as high as 18% under the MFN or 7% under the GPT.

This verification priority was released in March 2014 and is now complete.

The results show that most of the goods that were found to be misclassified were properly re-classified under Heading 42.02 of the Customs Tariff.

Risk identified: Generating sets could be incorrectly classified within Heading 85.02, instead of being properly classified elsewhere within the same position, and potentially be subject to a duty rate of 2%.

This verification priority was released in August 2014 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified under various tariff items of Chapters 84 and 85 of the Customs Tariff.

Risk identified: Full cream or whole milk powder, properly classified as dairy products under Heading 04.02, may be misclassified as coconut powder or milk under various tariff items. Many tariff items of Heading 04.02 contain "over access commitment" duty rates as high as 295.5%.

This verification priority was released in May 2012 and is now complete.

A second round of verifications was released in July 2013 and is also complete.

The results of both rounds show that the goods that were found to be misclassified were properly re-classified under Chapters 4, 11, 12, 19, 20, 21 and 22 of the Customs Tariff.

Risk identified: Gazebos could be misclassified as pre-fabricated buildings, which attracts a duty rate of 6% under the Most-Favoured-Nation Tariff (MFN) and is duty-free under the General Preferential Tariff (GPT). The goods may be properly classified as structures of aluminum under tariff item 7610.90.90, which attracts a duty rate of 6.5% (MFN) and 5% (GPT).

This verification priority was released in November 2013 and is now complete.

A second round of verifications was released in August 2014 and is also complete.

The verifications confirmed the suspected misclassification.

Risk identified: Machinery could be misclassified as machinery for public works, building or the like, which is duty-free, instead of being properly classified under tariff item  8705.90.10, which focuses primarily on special purpose motor vehicles and attracts a duty rate of 6.1%.

This verification priority was released in March 2014 and is now complete.

The results show that the majority of the goods verified were properly classified as machinery for public works.

Risk identified: Goods could be incorrectly classified under subheading 3909.50 (such as polyurethanes in primary forms), which is duty-free, whereas the goods may not be in a primary form and therefore should instead be classified in tariff items that are subject to a duty rate of 6.5%.

This verification priority was released in July 2014 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified under various tariff items of Chapters 32, 35 and 38 of the Customs Tariff.

Risk identified: Articles of iron or steel could be incorrectly classified within Heading 73.26, instead of being properly classified elsewhere within the same Heading, and potentially be subject to a duty rate of 6.5%.

This verification priority was released in May 2015 and is now complete.

The results show that most of the goods that were found to be misclassified were properly re-classified elsewhere within Chapter 73 of the Customs Tariff.

Risk identified: Spectacle lenses may be misclassified within Heading 90.01, which is duty-free for certain goods, and may be properly classified under other tariff items within the same heading as "other" products, which attract a duty rate of 2%.

This verification priority was released in January 2013 and is now complete.

A second round of verifications was released in November 2014 and is also complete.

The results of both rounds of verifications show that most of the goods that were found to be misclassified were properly re-classified under tariff item 9001.50.90 of the Customs Tariff.

Risk identified: Cereals could be incorrectly classified under Heading 10.08, whereas the accurate tariff items could potentially be subject to various duty rates depending on the appropriate classification that may be determined.

This verification priority was released in December 2014 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified under various tariff items within Chapters 10, 11, 12 and 19 of the Customs Tariff.

Risk identified: Special purpose motor vehicles could be misclassified under duty-free tariff items instead of being properly classified under various tariff items of Heading 87.05, which attract a duty rate between 6.1% and 6.7%.

This verification priority was released in July 2014 and is now complete.

A second round of verifications was released in August 2016 and is also complete.

The results of the 2 rounds show that most of the goods that were found to be misclassified were properly re-classified under various dutiable tariff items of Heading 87.05 of the Customs Tariff.

Risk identified: Various instruments could be incorrectly classified within Heading 90.15, whereas the accurate tariff items could potentially fall outside of Heading 90.15 and/or be subject to various duty rates depending on the appropriate classification that may be determined.

This verification priority was released in November 2014 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified under various tariff items within Chapters 84, 85 and 90 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as prepared meat of swine within Heading 16.02, instead of being properly classified elsewhere within the same Chapter. The duty rates for some tariff items within Chapter 16 range from 0% to 12.5%, while others are tariff rate quota (TRQ) tariff items, which are subject to duty rates as high as 253%.

This verification priority was released in March 2016 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified elsewhere under Chapter 16 or within Chapters 2, 19, 20 and 21 of the Customs Tariff.

Risk identified: Live plants could be incorrectly classified under a duty-free tariff item within Heading 16.02, instead of being properly classified elsewhere within the same heading and potentially be subject to a duty rate of 6%.

This verification priority was released in May 2016 and is now complete.

The results show that the majority of the goods were correctly classified.

Risk identified: Imported goods could be incorrectly classified as interchangeable tools within Heading 82.07, instead of being properly classified under various tariff items within different Chapters (for example, Chapters 39, 68, 82 and 84) and be subject to duty rates up to 6.5%.

This verification priority was released in May 2016 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified elsewhere under Chapter 82 or within Chapters 73, 83, 84, 85 and 90 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as air brakes and parts thereof, within Subheading 8607.21, instead of being properly classified elsewhere within Heading 86.07, and be subject to duty rates up to 10%.

This verification priority was released in May 2016 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified elsewhere within Heading 86.07 or under Chapters 40, 73, 84, 85 and 90 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as sausages and similar products under Heading 16.01, instead of being properly classified under a tariff rate quota (TRQ) tariff item, and be subject to duty rates of over 200%.

This verification priority was released in October 2016 and is now complete.

The results show that the majority of the goods that were found to be misclassified were properly re-classified under various tariff items, including TRQ tariff items, within Heading 16.01 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as yeasts under Heading 21.02, whereas the goods could potentially be properly classified elsewhere within Heading 21.02, and be subject to a duty rate of 6%.

This verification priority was released in January 2017 and is now complete.

The results show that most of the goods that were found to be misclassified were properly re-classified elsewhere within Chapter 21 of the Customs Tariff.

Risk identified: There may be misclassification due to the significant duty difference for insecticides, fungicides, herbicides, etc., of Heading 38.08, depending on weight and package size of the imported product:

• 3808.XX.10: In packages of a gross weight not exceeding 1.36 kg each (6.5% duty rate)
• 3808.XX.20: In bulk or in packages of a gross weight exceeding 1.36 kg each (duty-free)

This verification priority was released in May 2013 and is now complete.

A second round of verifications was released in September 2015, and a third round in April 2017, and they are also complete.

The results of the 3 rounds show that the goods that were found to be misclassified were properly reclassified under tariff item 3808.XX.10, “in packages of a gross weight not exceeding 1.36 kg each”.

Risk identified: Imported goods could be incorrectly classified as handkerchiefs, towels and other related paper products within Heading 48.18, instead of being properly classified under various tariff items within different Chapters (for example, Chapters 30, 33, 34, 39, 56 and 96) and be subject to duty rates up to 12%.

This verification priority was released in May 2016 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified elsewhere within Chapter 48 or under Chapter 34 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as photographic film under Heading 37.02, instead of being properly classified under Chapter 96, and be subject to a duty rate of 8.5%.

This verification priority was released in October 2016 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified elsewhere under Chapter 37 or within Chapter 96 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as railway equipment under Heading 86.08, instead of being properly classified under various tariff items, and be subject to duty rates up to 6.5%.

This verification priority was released in October 2016 and is now complete.

The results show that most of the goods that were found to be misclassified were properly re-classified under various tariff items within Chapter 85 of the Customs Tariff.

Risk identified: Sacks and bags classified under various tariff items and accounted for under conditional relief tariff item 9903.00.00, which is duty-free, may not comply with the usage conditions set out in this tariff item. The applicable duty rates range from 3% to 18%.

This verification priority was released in July 2014 and is now complete.

A second round of verifications was released in October 2016 and is also complete.

The results of both rounds show that some of the goods verified did not qualify for the use of conditional relief tariff item 9903.00.00.

Risk identified: Imported goods could be incorrectly classified as pebbles, limestone and granules within Heading 25.17, instead of being properly classified within Heading 68.02, and potentially be subject to a duty rate of 6.5%.

This verification priority was released in July 2017 and is now complete.

The results show that most of the goods that were found to be misclassified were properly re-classified within Chapter 68 of the Customs Tariff.

Risk identified: Goods may be misclassified as curling irons, which are duty-free. However, similar goods, such as flat irons, are properly classified under tariff item 8516.32.90, which attracts a duty rate of 6.5%.

This verification priority was released in June 2012 and is now complete. A second round of verifications was released in February 2014 and is also complete. A third round of verifications was released in October 2016 and is also complete.

The results of the first 3 rounds show that most of the goods that were found to be misclassified were properly re-classified under tariff item 8516.32.90.

Risk identified: Prepared seaweed, which attracts a duty rate of 6%, could be misclassified under Heading 12.12 as unprepared seaweed, which is duty-free.

This verification priority was released in September 2011, and is now complete.

A second round of verifications was released in May 2013, and is also complete.

A third round of verifications was released in March 2016, and is also complete.

A fourth round of verifications was released in April 2017 and is also complete.

The results of the first 4 rounds show that most of the goods that were found to be misclassified were properly re-classified under classification number 2008.99.90.99 of the Customs Tariff.

Risk identified: Goods could be incorrectly classified as “dextrins and other modified starches”, whereas they could be properly classified as “other sugars” of Heading 17.02. The duty rates under Heading 17.02 range from 0% to 11%.

This verification priority was released in March 2012 and is now complete.

A second round of verifications was released in May 2013 and is also complete.

A third round of verifications was released in June 2015 and is also complete.

A fourth round of verifications was released in January 2017 and is also complete.

The results of the first 4 rounds show that the goods that were found to be misclassified were properly re-classified under Headings 17.02, 21.06, 35.05 and 38.24 of the Customs Tariff.

Risk identified: Hair extensions could be misclassified under Heading 67.03, which is duty-free, instead of being properly classified under Heading 67.04 (for example, wigs, false beards, etc.), which attracts a duty rate of 15.5%.

This verification priority was released in March 2014 and is now complete.

A second round of verifications was released in November 2015 and is also complete.

A third round of verifications was released in January 2017 and is also complete.

The results of the first 3 rounds show that the goods that were found to be misclassified were properly re-classified under Heading 67.04 of the Customs Tariff.

Risk identified: Goods could be incorrectly classified within Heading 87.08, instead of being properly classified under tariff item 8708.99.15 (parts for power trains for the vehicles of Heading 87.03), which attracts a duty rate of 6%.

This verification priority was released in August 2014 and is now complete.

A second round of verifications was released in August 2016 and is also complete.

The results of the first 2 rounds show that most of the goods that were found to be misclassified were properly re-classified under various tariff items within Heading 87.08 of the Customs Tariff.

Risk identified: Tubes, pipes and hoses could be incorrectly classified within Heading 39.17, instead of being properly classified elsewhere within the same Heading, and potentially be subject to a duty rate of 6.5%.

This verification priority was released in September 2015, and is now complete.

A second round of verifications was released in October 2017 and is also complete.

The results of the first 2 rounds show that most of the goods that were found to be misclassified were properly re-classified elsewhere within Heading 39.17 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as hair dryers or smoothing irons within Heading 85.16, instead of being properly classified elsewhere within the same Heading, and potentially be subject to a duty rate of 6.5%.

This verification priority was released in November 2015 and is now complete.

The results show that most of the goods that were found to be misclassified were properly re-classified elsewhere within Heading 85.16 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as stone blocks and slabs under Headings 25.14, 25.15 and 25.16, which are all duty free, instead of being properly classified under various tariff items within Chapter 68, and be subject to duty rates up to 7%.

This verification priority was released in October 2016 and is now complete.

A second round of verifications was released in December 2017 and is also complete.

The results of the first 2 rounds show that the majority of the goods that were found to be misclassified were properly re-classified under Chapter 68 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as nails and similar articles of iron or steel under Heading 73.17, which is duty free, whereas the goods could potentially be properly classified under dutiable tariff items, such as 8305.20.00 (staples in strips), and be subject to a duty rate of 6.5%.

This verification priority was released in January 2017 and is now complete.

The results show that most of the goods that were found to be misclassified were properly re-classified under tariff item 8305.20.00 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as mineral waters and aerated waters within Heading 22.01, instead of being properly classified elsewhere within the same Chapter, and potentially be subject to a duty rate up to 11%.

This verification priority was released in July 2017 and is now complete.

The results show that most of the goods that were found to be misclassified were properly re-classified under tariff item 2201.90.00 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as mountings, fittings and similar articles within Heading 83.02, instead of being properly classified under various tariff items within different Chapters (for example, Chapters 73, 83, 84, 87 and 94), and potentially be subject to duty rates up to 8%.

This verification priority was released in January 2016 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified under various tariff items within Chapters 39, 73, 82, 83, 84, 85, 87, 94 and 98 of the Customs Tariff.

Risk identified: Vices and clamps could be incorrectly classified within Heading 82.05, instead of being properly classified elsewhere within the same Heading, and potentially be subject to a duty rate of 6.5%.

This verification priority was released in June 2015 and is now complete.

A second round of verifications was released in February 2017 and is also complete.

The results of the first 2 rounds show that most of the goods that were found to be misclassified were properly re-classified under tariff item 8205.70.90 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as castors with mountings of base metal under Heading 83.02, which is duty free, whereas the goods could potentially be properly classified under dutiable tariff items, such as 8716.90.99 (parts of not mechanically propelled vehicles), and be subject to a duty rate up to 6.5%.

This verification priority was released in January 2017 and is now complete.

The results show that the goods that were found to be misclassified were properly re-classified under tariff item 8716.90.99 or under Chapters 39, 40, 73, 84 and 94 of the Customs Tariff.

Risk identified: Articles of plastics could be incorrectly classified within Heading 39.26, instead of being properly classified elsewhere within the same Heading, and potentially be subject to a duty rate of 6.5%.

This verification priority was released in April 2015 and is now complete.

A second round of verifications was released in April 2017 and is also complete.

A third round of verifications was released in December 2018 and is also complete.

The results of the first 3 rounds show that most of the goods that were found to be misclassified were properly re-classified elsewhere within Chapter 39 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as olive oil (under Heading 15.09) or others oils obtained solely from olives (under Heading 15.10), which are duty free, instead of being properly classified elsewhere within Chapter 15, and be subject to duty rates up to 11%.

This verification priority was released in October 2016 and is now complete.

A second round of verifications was released in June 2018 and is also complete.

The results of the first 2 rounds show that most of the goods that were found to be misclassified were properly re-classified under tariff item 1517.90.99 of the Customs Tariff.

Risk identified: Goods could be incorrectly classified within Heading 39.26, which attracts lower duty rates, instead of being properly classified under tariff item 6210.40.90 (other men's or boys' garments) or 6210.50.90 (other women's or girls' garments), which are subject to the significantly higher duty rate of 18%.

The issue is that clothing containing a layer of plastic, combined with textile fabric that is not considered as reinforcement to the plastic, should not be classified under Chapter 39.

This verification priority was released in December 2014 and is now complete. A second round of verifications was released in May 2016 and a third round in October 2017, and they are also complete.

The results of the 3 rounds show that most of the goods that were found to be misclassified were properly re-classified under various tariff items within Chapters 42, 61, 62 and 65 of the Customs Tariff.

Risk identified: Imported goods could be classified under “within access commitment” tariff items within various chapters, such as Chapter 2 (meat of bovine animals and poultry) and Chapter 4 (dairy products), without the required import permit number on the declaration.

Those chapters include goods that are subject to tariff rate quotas (TRQs) under Canada’s supply management system.

TRQ goods imported without the required import permit number are properly classified under “over access commitment” tariff items and are subject to very high duty rates.

This verification priority was released in October 2017 and is now complete. A second round of verifications was released in May 2019 and is also complete.

The results of the 2 rounds show that in most cases, the importers had incorrectly declared their import permit numbers, or they were not in possession of valid ones, in which case the goods were re-classified under an “over access commitment” tariff item of the Customs Tariff.

Risk identified: Stone table and counter tops could be incorrectly classified under tariff item 9403.90.00, which is duty-free, instead of being properly classified under various tariff items within Heading 68.02, which attract a duty rates up to 6.5%.

This verification priority was released in March 2016 and is now complete.

A second round of verifications was released in October 2018 and is also complete.

The results of the first 2 rounds show that the goods that were found to be misclassified were properly re-classified under Heading 68.02 or elsewhere within Heading 94.03 of the Customs Tariff.

Risk identified: Pasta could be incorrectly classified within Heading 19.02, which is subject to various duty rates, instead of being properly classified elsewhere within the same Heading, and potentially be subject to higher duty rates.

This verification priority was released in November 2015 and is now complete.

A second round of verifications was released in April 2017, and a third round in October 2019, and they are also complete.

The results of the first 3 rounds show that most of the goods that were found to be misclassified were properly re-classified elsewhere within Heading 19.02 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as other chemical products within Heading 38.24, instead of being properly classified elsewhere within various chapters, such as 15 and 38, and be subject to duty rates up to 11%.

This verification priority was released in December 2018 and is now complete.

The results of the first round show that most of the goods that were found to be misclassified were properly re-classified elsewhere within Chapter 38 of the Customs Tariff.

Risk identified: Batteries may be misclassified under duty-free tariff items within Heading 85.06, whereas they should be properly classified under other tariff items within the same heading, and be subject to a duty rate of 7%.

This verification priority was released in November 2013 and is now complete. A second round of verifications was released in August 2016, a third round in June 2018, and a fourth round in May 2020, and they are also complete.

The results of the first 4 rounds show that most of the goods that were found to be misclassified were properly re-classified under tariff item 8506.10.90 of the Customs Tariff.

Risk identified: Footwear subject to a duty rate of 18% could be misclassified under other related tariff items, such as women's footwear valued at $30 or more per pair, which attracts a duty rate of 11%.

This verification priority was released in March 2014 and is now complete. A second round of verifications was released in May 2016, a third round in July 2017, and a fourth round in May 2019, and they are also complete.

The results of the first 4 rounds show that the goods that were found to be misclassified were properly re-classified under various tariff items of Heading 64.03 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as mountings and fittings, suitable for furniture, within Heading 83.02, instead of being properly classified elsewhere within various chapters, and be subject to duty rates up to 6.5%.

This verification priority was released in June 2018 and is now complete. A second round of verifications was released in February 2020 and it is also complete.

The results of the first 2 rounds show that most of the goods that were found to be misclassified were properly re-classified elsewhere within Heading 83.02 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as air heaters and hot air distributors within Heading 73.22, instead of being properly classified elsewhere within the same chapter, and be subject to duty rates up to 7.5%.

This verification priority was released in June 2018 and is now complete. A second round of verifications was released in July 2019 and it is also complete.

The results of the first 2 rounds show that most of the goods that were found to be misclassified were properly re-classified within Heading 73.21 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as flashlights and miners' safety lamps within Heading 85.13, instead of being properly classified elsewhere within the same heading, and be subject to a duty rate of 7%.

This verification priority was released in June 2018 and is now complete. A second round of verifications was released in October 2019 and it is also complete.

The results of the first 2 rounds show that most of the goods that were found to be misclassified were properly re-classified elsewhere within Heading 85.13 or within Heading 94.05 of the Customs Tariff.

Risk identified: Dill pickles or baby dill pickles may be misclassified within Heading 20.01.

Misclassification results in an avoidance of the 8% duty payable for subheading 2001.10, which would be the appropriate classification for pickles.

This verification priority was released in June 2012 and is now complete.

A second round of verifications was released in August 2013, a third round in January 2017, a fourth round in December 2017, and a fifth round in March 2021, and they are also complete.

The results of the first 5 rounds show that most of the goods that were found to be misclassified were properly re-classified under tariff items 2001.10.00 (cucumbers and gherkins) and 2005.99.90 (other vegetables) of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as parts of lamps, within Heading 94.05, instead of being properly classified elsewhere within the same Heading, or under other chapters, and potentially be subject to various duty rates.

This verification priority was released in September 2015 and is now complete. A second round of verifications was released in February 2017, a third round in December 2018, and a fourth round in May 2020, and they are also complete.

The results of the first 4 rounds show that most of the goods that were found to be misclassified were properly re-classified within Heading 94.05 or under Chapters 73, 76, 84 and 85 of the Customs Tariff.

Cell phone cases could be incorrectly classified under various tariff items within Headings 39.26, 42.02 and 85.17, whereas the goods could potentially be properly classified under tariff item 4202.32.90 (articles of a kind normally carried in the pocket or in the handbag; with outer surface of sheeting of plastics or of textile materials; other), and be subject to a duty rate of 8%.

This verification priority was released in January 2016 and is now complete. A second round of verifications was released in June 2018, and a third round in March 2021, and they are also complete.

The results of the first 3 rounds show that most of the goods that were found to be misclassified were properly re-classified under tariff item 4202.32.90 of the Customs Tariff.

Risk identified: Imported goods could be incorrectly classified as parts of machines and mechanical appliances within Heading 84.79, instead of being properly classified elsewhere within various Chapters, such as 39 and 73, and be subject to duty rates up to 6.5%.

This verification priority was released in December 2018 and is now complete.

The results of the first round show that most of the goods that were found to be misclassified were properly re-classified under Chapters 39, 73, 84, 85 and 90 of the Customs Tariff.

Risk identified: Parts for use with certain machinery of Chapter 84 could be incorrectly classified within Heading 84.31, instead of being properly classified under various tariff items, and potentially be subject to a duty rate of 6.5%.

This verification priority was released in June 2015 and is now complete. A second round of verifications was released in October 2017, and a third round in June 2021, and they are also complete.

The results of the first 3 rounds show that the goods that were found to be misclassified were properly re-classified under various tariff items within Chapters 39, 40, 70, 73, 83 and 84 of the Customs Tariff.

Risk identified: Safety headgear could be incorrectly classified under duty-free tariff items, whereas the goods could potentially be properly classified as other safety headgear under tariff item 6506.10.90, which attracts a duty rate of 8.5%.

This verification priority was released in December 2011 and is now complete.

A second round of verifications was released in May 2013, a third round in July 2017, a fourth round in March 2019, and a fifth round in July 2022, and they are also complete.

The results of the first 5 rounds show that the vast majority of the goods that were found to be misclassified were properly re-classified under tariff item 6506.10.90 of the Customs Tariff.