Received a CBSA Audit Notice? Here's What to Do

Understanding CBSA Trade Compliance Verifications

A CBSA trade compliance verification (commonly called an audit) is a formal review of your import records to assess whether duties, taxes, and regulatory requirements have been met. The CBSA selects importers for audit based on risk indicators including high duty exposure, complex supply chains, or prior compliance issues.

Receiving an audit notice does not mean you've done something wrong — but it does require a prompt and organized response.

Step 1: Don't Panic — But Do Act Quickly

You typically have 30 days to respond to an audit request letter. Contact a licensed customs broker or trade compliance consultant immediately. The clock is ticking, and assembling records takes time.

Step 2: Understand What the CBSA Is Reviewing

The audit letter will specify the scope: which commodities, entry numbers, and time periods are under review. Common audit focuses include tariff classification, valuation (transaction value), and origin claims under free trade agreements.

Step 3: Gather Your Documentation

You will need to produce supporting documentation for every transaction under review, including:

• Commercial invoices and purchase orders
• Bills of lading and customs entry documents
• Certificates of origin (if FTA claims were made)
• Costing breakdowns (for valuation audits)
• Supplier correspondence and product specifications

Step 4: Conduct an Internal Pre-Audit Review

Before submitting anything to the CBSA, conduct your own internal review of the transactions being audited. Identify any potential errors or discrepancies and develop a corrective position. Voluntary corrections made during an audit can significantly reduce or eliminate penalties.

Step 5: Respond Professionally and Completely

Your written response to the CBSA should be clear, organized, and complete. Vague or incomplete responses often prompt additional inquiries and extend the audit timeline. Where errors are found, acknowledge them clearly and demonstrate a corrective action plan.

How Viacan Can Help

Viacan's compliance team has extensive experience managing CBSA trade compliance verifications. We represent importers through every stage of the process — from initial document gathering to written responses and penalty negotiations.