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

Furniture for non-domestic purposes (Round 3)
Harmonized System Number(s): Headings 94.01 and 94.03

Results of first round of verifications for furniture for non-domestic purposes
Targeted companies (Round 1) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
25 25 15 60% $337,663 $594,090 $1,050 $932,803
Results of second round of verifications for furniture for non-domestic purposes
Targeted companies (Round 2) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
30 27 26 96% $148,431 $1,366,935 $56,300 $1,571,666

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

Results of first and second round of verifications for batteries
Targeted companies (Round 1-2) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
26 26 25 96% $43,185 $152,549 $11,100 $206,834
Results of third round of verifications for batteries
Targeted companies (Round 3) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
10 9 9 100% $9,258 $40,886 $29,450 $79,594

Footwear ($30 or more per pair) (Round 4)
Harmonized System Number(s): Heading 64.03

Results of first round of verifications for footwear ($30 or more per pair)
Targeted companies (Round 1) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
10 10 10 100% $37,934 $526,674 $19,850 $584,558
Results of second, third and fourth round of verifications for footwear ($30 or more per pair)
Targeted companies (Rounds 2-3-4) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
185 168 123 66% $382,188 $1,734,841 $128,100 $2,245,129

Articles of apparel and clothing accessories (Round 3)
Harmonized System Number(s): Heading 39.26

Results of first round of verifications for articles of apparel and clothing accessories
Targeted companies (Round 1) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
134 134 96 72% $971,750 $1,796,608 $39,100 $2,807,458
Results of second and third round of verifications for articles of apparel and clothing accessories
Targeted companies (Rounds 2-3) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
71 67 52 78% $229,024 $329,622 $19,100 $577,746

Articles of plastics (Round 3)
Harmonized System Number(s): Subheading 3926.90

Results of first and second round of verifications for articles of plastics
Targeted companies (Round 1-2) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
22 22 21 95% $111,838 $348,241 $34,600 $494,679
Results of third round of verifications for articles of plastics
Targeted companies (Round 3) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
7 3 1 33% $3,075 $25,405 $1,500 $29,980

Parts of lamps (Round 3)
Harmonized System Number(s): Heading 94.05

Results of first round of verifications for parts of lamps
Targeted companies (Round 1) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
57 57 43 75% $147,970 $787,232 $17,250 $952,452
Results of second and third round of verifications for parts of lamps
Targeted companies (Rounds 2-3) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
150 103 67 65% $202,225 $898,201 $45,850 $1,146,276

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

Results of first and second round of verifications for pasta
Targeted companies (Rounds 1-2) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
136 136 96 71% $149,530 $1,226,372 $117,475 $1,493,377

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

Results of first and second round of verifications for cell phone cases
Targeted companies (Rounds 1-2) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
39 34 31 91% $103,133 $2,230,478 $41,250 $2,374,861

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

Results of first round of verifications for olive oil
Targeted companies (Round 1) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
24 24 20 83% $241,404 $546,055 $5,700 $793,159
Results of second round of verifications for olive oil
Targeted companies (Round 2) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
42 37 15 41% $557 $4,226 $3,525 $8,308

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

Results of first, second and third round of verifications for pickled vegetables
Targeted companies (Rounds 1-2-3) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
58 58 35 60% $113,975 $412,668 $21,150 $547,793
Results of fourth round of verifications for pickled vegetables
Targeted companies (Round 4) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
93 86 50 58% $78,163 $459,340 $61,800 $599,303

Gloves (Round 2 - new)
Harmonized System Number(s): Headings 39.26 and 42.03

Results of first round of verifications for gloves
Targeted companies (Round 1) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
37 33 24 73% $188,213 $975,047 $38,800 $1,202,060

Safety headgear (Round 4)
Harmonized System Number(s): Subheading 6506.10

Results of first and second round of verifications for safety headgear
Targeted companies (Round 1-2) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
28 28 23 82% $88,711 $241,433 $58,200 $388,344
Results of third and fourth round of verifications for safety headgear
Targeted companies (Rounds 3-4) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
31 24 18 75% $159,151 $430,236 $45,850 $635,237

Bags (Round 2 - new)
Harmonized System Number(s): Heading 42.02

Results of first round of verifications for bags
Targeted companies (Round 1) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
20 20 16 80% $93,370 $1,333,062 $4,050 $1,430,482

Import permit numbers (Round 2)
Harmonized System Number(s): Chapters 2 and 4

Results of first round of verifications for import permit numbers
Targeted companies (Round 1) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
174 174 60 34% $631,843 $4,103 $56,050 $691,996
Results of second round of verifications for import permit numbers
Targeted companies (Round 2) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
224 103 65 63% $502,677 $0 $335,650 $838,327

Other mountings and fittings, suitable for furniture
Harmonized System Number(s): Heading 83.02

Results of first round of verifications for other mountings and fittings, suitable for furniture
Targeted companies (Round 1) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
16 11 11 100% $24,517 $265,589 $6,500 $296,606

Air heaters and hot air distributors (Round 2 - new)
Harmonized System Number(s): Heading 73.22

Results of first round of verifications for air heaters and hot air distributors
Targeted companies (Round 1) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
18 12 11 92% $48,381 $221,426 $6,050 $275,857

Flashlights and miners’ safety lamps (Round 2 - new)
Harmonized System Number(s): Heading 85.13

Results of first round of verifications for flashlights and miners’ safety lamps
Targeted companies (Round 1) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
10 8 5 63% $47,206 $407,822 $25,150 $480,178

Stone table and counter tops (Round 2)
Harmonized System Number(s): Heading 94.03

Results of first round of verifications for stone table and counter tops
Targeted companies (Round 1) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
13 13 13 100% $57,394 $572,086 $3,900 $633,380
Results of second round of verifications for stone table and counter tops
Targeted companies (Round 2) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
8 3 1 33% $774 $11,652 $500 $12,926

Disposable and protective gloves (Round 4)
Harmonized System Number(s): Subheadings 3926.20 and 4015.19

Results of first, second and third round of verifications for disposable and protective gloves
Targeted companies (Rounds 1-2-3) Cases closed Cases in error % Non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
52 52 47 90% $253,959 $1,082,175 $30,000 $1,366,134

Parts of machines and mechanical appliances
Harmonized System Number(s): Heading 84.79

Other chemical products
Harmonized System Number(s): Heading 38.24

Valuation:

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

Results of first and second round of verifications for apparel
Targeted companies (Rounds 1-2) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
143 143 86 60% $6,213,743 $59,756,490 $216,300 $66,186,533
Results of third round of verifications for apparel
Targeted companies (Round 3) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
85 67 32 48% $1,321 $16,077,270 $95,900 $16,174,491

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

Results of first round of verifications for footwear
Targeted companies (Round 1) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
16 16 7 44% $380,334 $2,351,737 $1,950 $2,734,021
Results of second round of verifications for footwear
Targeted companies (Round 2) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
64 12 4 33% $5,317 $74,310 $2,000 $81,627

Origin:

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

Results of first round of verifications for bedding and drapery
Targeted companies (Round 1) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
15 15 8 53% $57,385 $558,930 $525 $616,840
Results of second round of verifications for bedding and drapery
Targeted companies (Round 2) Cases closed Cases in error % non-compliance Detailed adjustment statement issued ($) Self-adjustments by importers ($) Penalties ($) Total ($)
22 17 6 35% $0 $204,936 $43,950 $248,886
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