Special Import Measures Act (R.S.C., 1985, c. S-15)

Act current to 2014-07-22 and last amended on 2010-08-27. Previous Versions

PART ISPECIAL IMPORT MEASURES

Liability for Anti-dumping, Countervailing and Provisional Duties

Anti-dumping and Countervailing Duty

Marginal note:Anti-dumping and countervailing duty
  •  (1) Subject to section 7.1, there shall be levied, collected and paid on all dumped and subsidized goods imported into Canada in respect of which the Tribunal has made an order or finding, before the release of the goods, that the dumping or subsidizing of goods of the same description has caused injury or retardation, is threatening to cause injury or would have caused injury or retardation except for the fact that provisional duty was applied in respect of the goods, a duty as follows:

    • (a) in the case of dumped goods, an anti-dumping duty in an amount equal to the margin of dumping of the imported goods; and

    • (b) in the case of subsidized goods, a countervailing duty in an amount equal to the amount of subsidy on the imported goods.

  • Marginal note:Duty where undertaking violated

    (2) If the Tribunal has made an order or finding referred to in subsection (1) in respect of goods that are subject to an undertaking referred to in section 7.1 and the undertaking is subsequently terminated under paragraph 52(1)(d), there shall be levied, collected and paid a duty as provided under paragraphs (1)(a) and (b) on all of those goods that were

    • (a) if paragraph 52(1)(a) applies, released on or after the later of

      • (i) the day on which the undertaking was violated, and

      • (ii) the ninetieth day before the day on which notice of termination was given under paragraph 52(1)(e); and

    • (b) if paragraph 52(1)(b) or (c) applies, released on or after the day on which notice of termination was given under paragraph 52(1)(e).

  • R.S., 1985, c. S-15, s. 3;
  • 1994, c. 47, ss. 145, 185(E);
  • 1999, c. 12, s. 2.
Marginal note:Other cases
  •  (1) Subject to section 7.1, there shall be levied, collected and paid a duty as set out in subsections (3) and (4) on all dumped and subsidized goods imported into Canada

    • (a) in respect of which the Tribunal has made an order or finding, after the release of the goods, that the dumping or subsidizing of goods of the same description

      • (i) has caused injury, or

      • (ii) would have caused injury except for the fact that provisional duty was applied in respect of the goods; and

    • (b) that were released during the period beginning on the day on which the preliminary determination is made with respect to the goods and ending on the day on which the Tribunal makes the order or finding.

  • Marginal note:Where undertaking subsequently terminated

    (2) There shall be levied, collected and paid a duty as set out in subsections (3) and (4) on all dumped and subsidized goods imported into Canada

    • (a) that are the subject of an undertaking accepted by the President under subsection 49(1) that was terminated under paragraph 52(1)(d);

    • (b) in respect of which the Tribunal has made an order or finding, after the release of the goods, that the dumping or subsidizing of goods of the same description

      • (i) has caused injury, or

      • (ii) would have caused injury except for the fact that provisional duty was applied in respect of the goods; and

    • (c) that were released, where paragraph 52(1)(a), (b) or (c) applies, during the period beginning on the day on which the preliminary determination was made and ending on the day the undertaking was accepted, and

      • (i) where paragraph 52(1)(a) applies, during the period beginning on the later of

        • (A) the day on which the undertaking is violated, and

        • (B) the ninetieth day before the day on which notice of the termination was given under paragraph 52(1)(e),

        and ending on the day on which the Tribunal makes the order or finding referred to in paragraph (b), or

      • (ii) where paragraph 52(1)(b) or (c) applies, beginning on the day on which notice of termination was given under paragraph 52(1)(e) and ending on the day on which the Tribunal makes the order or finding referred to in paragraph (b).

  • Marginal note:Amount of duty

    (3) The duty applicable to goods under subsection (1) or (2) is

    • (a) in the case of dumped goods, an anti-dumping duty in an amount that is equal to the margin of dumping of the goods; and

    • (b) in the case of subsidized goods, a countervailing duty in an amount that is equal to the amount of subsidy on the goods.

  • Marginal note:Limitation

    (4) The duty referred to in subsection (3) shall not exceed the duty, if any, paid or payable in respect of the goods under section 8.

  • R.S., 1985, c. S-15, s. 4;
  • 1988, c. 65, s. 25;
  • 1994, c. 47, s. 146;
  • 1999, c. 17, s. 183;
  • 2005, c. 38, s. 134.