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 - new)
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 $932,803
Targeted Companies (Round 3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
30 24 23 96% $108,654 $1,119,743 $35,800 $1,264,197

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 $206,834
Targeted Companies (Round 3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
10 6 6 100% $6,920 $29,397 $950 $37,267

Footwear ($30 or more per pair) (Round 4 - new)
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 $584,558
Targeted Companies (Round 2-3-4) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
186 161 120 75% $378,909 $1,658,695 $77,600 $2,115,204

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 65 50 77% $219,869 $323,464 $13,350 $556,683

Articles of Plastics (Round 3 - new)
Harmonized System Number(s): Subheading 3926.90

Targeted Companies (Round 1-2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
22 22 21 95% $111,838 $348,241 $34,600 $494,679

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 17 16 94% $34,529 $144,760 $9,000 $188,289

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 13 10 77% $35,671 $102,225 $1,950 $139,846

Parts of Lamps (Round 3 - new)
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 57 43 75% $147,970 $787,232 $17,250 $952,452
Targeted Companies (Round 2-3) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
150 90 62 69% $188,676 $846,371 $43,350 $1,078,397

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 $363,226 $18,900 $410,056
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
105 104 76 73% $121,600 $855,579 $76,975 $1,054,154

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

Targeted Companies (Round 1-2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
39 28 25 89% $37,528 $1,825,262 $41,250 $1,904,040

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 24 20 83% $241,404 $546,055 $5,700 $793,159
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
42 32 11 34% $0 $2,650 $2,025 $4,675

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 48 34 71% $51,482 $340,600 $6,300 $398,382

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 73 37 51% $53,036 $192,770 $23,300 $269,106

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 27 18 67% $160,553 $534,654 $36,400 $731,707

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 67 29 43% $5,168,735 $172,636,995 $124,500 $177,930,230

Safety Headgear (Round 4 - new)
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 $388,344
Targeted Companies (Round 3-4) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
31 24 18 75% $159,151 $430,236 $45,850 $635,237

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 15 11 73% $55,721 $1,080,871 $4,050 $1,140,642

Import Permit Numbers (Round 2 - new)
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 ($) Total ($)
174 174 60 34% $631,843 $4,103 $56,050 $691,996

Other Mountings and Fittings, Suitable for Furniture
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 ($) Total ($)
16 7 7 100% $7,168 $220,650 $2,000 $229,818

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

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
18 7 6 86% $30,121 $180,311 $5,550 $215,982

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

Targeted Companies (Round 1) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
10 6 3 50% $12,926 $130,406 $150 $143,482

Stone Table and Counter Tops (Round 2)
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)
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

Parts of Machines and Mechanical Appliances (new)
Harmonized System Number(s): Heading 84.79

Other Chemical Products (new)
Harmonized System Number(s): Heading 38.24

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 ($)
204 174 94 54% $166,269 $68,182,132 $273,300 $68,621,701

Footwear (Round 2)
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:

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 $616,840
Targeted Companies (Round 2) Cases Closed Cases in Error % Non-Compliance DAS Issued ($) Self-Adjustments by Importers ($) Penalties ($) Total ($)
22 12 3 25% $0 $80,336 $13,950 $94,286
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