The Canada Border Services Agency (CBSA) has written formal procedures to follow when conducting a compliance verification review. All field officers and auditors now have detailed procedures to follow when verifying compliance.

A Compliance Assessment Review (CAR) will verify the accuracy of import records pertaining to tariff classification, origin and tariff treatment, valuation, end-use, duty deferral and relief, GST status, and pertinent requirements of other government departments such as import permits. The complete list is exhaustive. “Desk audits” will also verify individual issues such as duty-free entry under free trade agreements and end-use. Failure to provide proof that goods qualify under any special provisions will result in assessments, and possible AMPS penalties.

All importers should be prepared to substantiate their customs entries. In order to assist in the review, importers should have the following records readily available:

  • B3 Entry Coding Forms • Purchase Orders
  • Commercial Invoices • Bills of Lading
  • Descriptive literature and/or samples
  • Receiving Reports • Certificates of Origin
  • Discrepancy Reports & related B2 Adjustments • Accounting and Financial Records
  • Proof of Payment • Credit/Debit Notes & related B2 Adjustments

Customs will ask for permission to send copies of assessments and decisions resulting from the review to the broker. When your company or your imported goods have been targeted for a compliance review, it is important to notify Omnitrans Technical Department for assistance.

The complete description of the compliance verification process, lists of programs and regulations to be verified, and typical source documents can be found at Omnitrans Library.