In January 2026, the Canada Border Services Agency (CBSA) issued an updated trade compliance verification priorities list that encompasses tariff classification and surtax regulations enforcement for specific products. This list reflects CBSA’s ongoing efforts to ensure that imported goods are properly reported and that duties, taxes and compliance requirements are met, using a risk-based approach that evolves over time.
Key Compliance Priorities as of January 2026
The 2026 verification priorities include several areas that have been influenced by recent trade developments and tariff measures.
The CBSA will emphasise enforcement of China Surtax Orders on certain imported products, including steel, aluminium and a surtax of 100 per cent on electric vehicles (EVs). Regarding the United States, surtax orders have been applied on US-origin goods, including aluminium, steel and motor vehicles, with a 25 per cent surtax on aluminium and steel. Specific steel imports will fall under the surtax orders. The regulations underscore recent tariff actions taken to protect domestic industries.
According to the previous update in August 2025, aluminium products subjected to surtax included aluminium alloys, wire, foil, aluminium plates, aluminium sheets and strips, aluminium bars, rods and profiles, aluminium tubes and pipes, and aluminium tube or pipe fittings, such as elbows, sleeves, and couplings.
Emphasis has been laid on free trade agreements for origin verification. Those mentioned are the Canada-United States-Mexico Agreement for the automotive sector, along with the Canada-European Union Comprehensive Economic and Trade Agreement, as well as the Canada-United Kingdom Trade Continuity Agreement.
