Notice for importers: Cannabis

Despite legalization in Canada, only Health Canada retains the authority to issue permits or grant exemptions to import or export cannabis, under very limited circumstances. For importers with the Health Canada granted authority, please refer to Customs Notice 18-19 on calculating cannabis duty and additional cannabis duty imposed on packaged cannabis products. For more information, consult cannabis (marijuana) legalization.

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The CBSA manages trade compliance with the Tariff Classification, Valuation, and Origin programs using the following two post-release verification processes:

  1. Random verifications
  2. Verification priorities

Random verifications

Random verifications are designed to measure compliance rates and revenue loss and the results may be used for many purposes, including:

Verification priorities

Targeted verification priorities are determined through a risk-based, evergreen process, meaning that new targets are added throughout the year. Verification priorities may also be carried over from previous years. The current verification priorities are:

Tariff Classification

Curling Irons (Round 3)
Harmonized System Number(s): Subheading 8516.32

Targeted Companies (Round 1-2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
53 53 36 68% $124,928 $337,527 $48,175 $510,630
Targeted Companies (Round 3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
15 14 7 50% $17,821 $63,172 $8,250 $89,243

Furniture for Non-Domestic Purposes (Round 2)
Harmonized System Number(s): Headings 94.01 and 94.03

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
25 25 15 60% $337,663 $594,090 $1,050 $932,803
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
30 17 16 94% $104,700 $889,126 $30,550 $1,024,376

Seaweed (Round 4)
Harmonized System Number(s): Heading 12.12

Targeted Companies (Round 1-2-3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
76 76 64 84% $247,273 $618,307 $34,125 $899,705
Targeted Companies (Round 4) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
18 16 12 75% $8,476 $9,431 $1,050 $18,957

Dextrins and Other Modified Starches (Round 4)
Harmonized System Number(s): Heading 35.05

Targeted Companies (Round 1-2-3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
67 67 47 70% $272,632 $848,692 $60,400 $1,181,994
Targeted Companies (Round 4) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
25 24 16 67% $19,336 $18,323 $900 $38,559

Batteries (Round 3)
Harmonized System Number(s): Heading 85.06

Targeted Companies (Round 1-2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
26 26 25 96% $43,185 $152,549 $11,100 $206,834

Footwear ($30 or more per pair) (Round 3)
Harmonized System Number(s): Heading 64.03

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
10 10 10 100% $37,934 $526,674 $19,850 $584,558
Targeted Companies (Round 2-3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
165 133 94 71% $302,426 $1,303,911 $35,250 $1,641,587

Hair Extensions (Round 3)
Harmonized System Number(s): Heading 67.03

Targeted Companies (Round 1-2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
51 51 47 92% $473,723 $1,597,105 $19,200 $2,090,028
Targeted Companies (Round 3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
9 7 4 57% $6,020 $4,624 $0 $10,644

Parts for Power Trains (Round 2)
Harmonized System Number(s): Heading 87.08

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
10 10 10 100% $3,472 $77,169 $3,750 $84,391
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
8 6 4 67% $0 $382 $2,700 $3,082

Articles of Apparel and Clothing Accessories (Round 3)
Harmonized System Number(s): Heading 39.26

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
134 134 96 72% $971,750 $1,796,608 $39,100 $2,807,458
Targeted Companies (Round 2-3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
72 52 37 71% $154,393 $175,632 $5,400 $335,425

Articles of Plastics (Round 2)
Harmonized System Number(s): Subheading 3926.90

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
11 11 11 100% $27,377 $161,956 $3,450 $192,783
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
11 9 8 89% $82,339 $116,562 $1,500 $200,401

Vices and Clamps (Round 2)
Harmonized System Number(s): Heading 82.05

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
22 22 18 82% $34,308 $100,265 $15,750 $150,323
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
18 16 15 94% $33,716 $119,777 $1,350 $154,843

Parts for Use with Machinery of Chapter 84 (Round 2)
Harmonized System Number(s): Heading 84.31

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
10 10 6 60% $30,994 $178,941 $750 $210,685
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
15 9 6 67% $31,385 $70,598 $150 $102,133

Tubes, Pipes and Hoses (Round 2)
Harmonized System Number(s): Heading 39.17

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
22 22 20 91% $34,598 $201,778 $2,400 $238,776
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
13 4 3 75% $4,534 $13,356 $450 $18,340

Parts of Lamps (Round 2)
Harmonized System Number(s): Heading 94.05

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
57 53 39 74% $138,061 $721,395 $16,200 $875,656
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
84 55 38 69% $121,751 $466,867 $16,950 $605,568

Pasta (Round 2)
Harmonized System Number(s): Heading 19.02

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
31 31 19 61% $27,930 $363,266 $18,900 $410,056
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
105 86 58 67% $64,195 $442,027 $69,475 $575,697

Hair Dryers and Electric Smoothing Irons
Harmonized System Number(s): Heading 85.16

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
35 33 13 39% $26,114 $61,248 $1,950 $89,312

Cell Phone Cases (Round 2)
Harmonized System Number(s): Headings 39.26, 42.02 and 85.17

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
23 20 20 100% $15,980 $625,330 $25,350 $666,660

Mountings, Fittings and Similar Articles
Harmonized System Number(s): Heading 83.02

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
41 39 27 69% $19,496 $225,788 $14,850 $260,134

Olive Oil (Round 2)
Harmonized System Number(s): Headings 15.09 and 15.10

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
24 22 18 82% $240,783 $490,832 $5,400 $737,015

Stone Blocks and Slabs (Round 2)
Harmonized System Number(s): Headings 25.14, 25.15 and 25.16

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
25 24 21 88% $79,175 $281,008 $4,650 $364,833
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
34 16 14 88% $30,882 $101,509 $6,000 $138,391

Nails and Similar Articles of Iron or Steel
Harmonized System Number(s): Headings 73.17

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
39 34 14 41% $46,101 $111,925 $600 $158,626

Castors with Mountings of Base Metal
Harmonized System Number(s): Headings 83.02

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
49 45 32 71% $51,097 $338,181 $6,150 $395,428

Pickled Vegetables (Round 4)
Harmonized System Number(s): Heading 20.01

Targeted Companies (Round 1-2-3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
58 58 35 60% $113,975 $412,668 $21,150 $547,793
Targeted Companies (Round 4) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
93 30 5 17% $6,455 $32,797 $2,400 $41,652

Mineral Waters and Aerated Waters
Harmonized System Number(s): Heading 22.01

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
10 7 4 57% $2,073 $4,464 $300 $6,837

Gloves
Harmonized System Number(s): Headings 39.26 and 42.03

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
37 17 10 59% $95,479 $220,477 $33,100 $349,056

Spent Fowl
Harmonized System Number(s): Headings 02.07, 16.01 and 16.02

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
68 51 13 25% $1,459,975 $116,975,421 $53,900 $118,489,296

Safety Headgear (Round 3)
Harmonized System Number(s): Subheading 6506.10

Targeted Companies (Round 1-2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
28 28 23 82% $88,711 $241,433 $58,200 $388,344
Targeted Companies (Round 3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
25 18 13 72% $101,249 $235,267 $27,400 $363,916

Bags
Harmonized System Number(s): Heading 42.02

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
20 8 6 75% $10,721 $95,541 $750 $107,012

Import Permit Numbers
Harmonized System Number(s): Chapters 2 and 4

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
174 160 52 33% $592,472 $4,103 $54,700 $651,275

Mountings and Fittings, Suitable for Furniture
Harmonized System Number(s): Heading 83.02

Air Heaters and Hot Air Distributors
Harmonized System Number(s): Heading 73.22

Flashlights and Miners’ Safety Lamps
Harmonized System Number(s): Heading 85.13

Stone Table and Counter Tops (Round 2 - new)
Harmonized System Number(s): Heading 94.03

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
13 13 13 100% $57,394 $572,086 $3,900 $633,380

Disposable and Protective Gloves (Round 4 - new)
Harmonized System Number(s): Subheadings 3926.20.91 and 4015.19

Targeted Companies (Round 1-2-3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
52 52 47 90% $253,959 $1,082,175 $30,000 $1,366,134

Valuation

Apparel (Round 3)
Harmonized System Number(s): Chapters 61 and 62

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
24 24 15 63% $6,048,795 $3,042,255 $7,500 $9,098,550
Targeted Companies (Round 2-3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
204 126 67 53% $166,269 $51,162,446 $182,750 $51,511,465

Footwear (Round 2 - new)
Harmonized System Number(s): Chapter 64

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
16 16 7 44% $380,334 $2,351,737 $1,950 $2,734,021

Origin

T-Shirts (Round 2)
Harmonized System Number(s): Heading 61.09

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
51 51 25 49% $657,514 $1,195,583 $5,700 $1,858,797
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
33 28 11 39% $0 $522,608 $28,050 $550,658

Bedding and Drapery (Round 2)
Harmonized System Number(s): Various goods of Headings 63.01, 63.02 and 63.03

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
15 15 8 53% $57,385 $558,930 $525 $616,840
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