The Canada Border Services Agency (CBSA) is still very actively examining imports of furniture for tariff classification accuracy. Why? Because there is possibly 8% to 10% in additional tariff revenue to collect. Those familiar with the Canadian Tariff Schedule structure will know that a distinction is made between furniture used in a domestic dwelling as opposed to furniture used in public buildings and outdoor spaces.
If your business imported furniture in Canada in the past, now would be a good time to examine those customs filings very closely. Many forget that said filings stay alive for a period of 4 years, and so yes, those furniture shipments from 2012 are still at risk of a retroactive customs duty assessment.
Because tariff classification accuracy of furniture requires more than just knowledge of the furniture business, and because it has been the substance of many court decisions, those concerned with the potential risk raised in this post would be well advised to get some external advice from counsel familiar with this subject.