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ARTICLE · 21 AUGUST 2019

The CBSA Targets Clothing And Apparel As Customs Compliance Priority

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This is the third round of audit targeting for apparel and the second round of audit targeting for footwear.

CanadaInternational Law
Cyndee Todgham Cherniak
Cyndee Todgham Cherniak
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The Canada Border Services Agency ("CBSA") has released its H2 2019 customs verification priories (that is, is targets list).  The verification (also known as an audit) targets for valuation are (1) apparel and (2) footwear.  This is the third round of audit targeting for apparel and the second round of audit targeting for footwear.  If you import these items, you should expect a letter from the CBSA asking to schedule a time for an audit.

The CBSA has been targeting clothing and apparel for some time and we have seen numerous audits and assessments.  The top 5 customs valuation issues for importers of apparel and footwear are:

  •  Use of the incorrect valuation method (usually the importer incorrectly reports the original cost);

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