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

PART ISpecial Import Measures

Liability for Anti-dumping, Countervailing and Provisional Duties

Anti-dumping and Countervailing Duty

Marginal note:Definition of massive importation

2.1 In this Part, massive importation includes a series of importations into Canada that in the aggregate are massive and have occurred within a relatively short period of time.

Marginal note:Anti-dumping and countervailing duty

• 3 (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:Duties — circumvention

  (1.1) A duty 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 — amending an order or finding, before the release of the goods — to the effect that the importation of goods of the same description constitutes circumvention, as follows:

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

• Marginal note:Duties — circumvention investigation

  (1.2) A duty shall be levied, collected and paid on all dumped and subsidized goods imported into Canada, after the initiation of an anti-circumvention investigation under section 72, in respect of which the Tribunal has made an order — amending an order or finding after the release of the goods — to the effect that the importation of goods of the same description constitutes circumvention, as follows:

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

Marginal note:Other cases

• 4 (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.

Marginal note:Anti-dumping duty

5 There shall be levied, collected and paid on all dumped goods imported into Canada

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

  • (i) either

    • (A) there has occurred a considerable importation of like goods that were dumped, which dumping has caused injury or would have caused injury except for the application of anti-dumping measures, or

    • (B) the importer of the goods was or should have been aware that the exporter was practising dumping and that the dumping would cause injury, and

  • (ii) injury has been caused by a massive importation of the goods into Canada and the goods are likely to seriously undermine the remedial effect of the duties applicable under subsection 3(1); and

• (b) that were released during the period of ninety days preceding the day on which the President made a preliminary determination of dumping in respect of the goods or goods of that description, other than goods that were released before the initiation of an investigation referred to in section 31,

an anti-dumping duty in an amount equal to the margin of dumping of the imported goods.

Marginal note:Countervailing duty

6 Where any subsidy on subsidized goods is a prohibited subsidy, there shall be levied, collected and paid on all such 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

  • (i) injury has been caused by a massive importation of the goods into Canada, and

  • (ii) the goods are likely to seriously undermine the remedial effect of the duties applicable under subsection 3(1),

• (b) that were released during the period of ninety days preceding the day on which the President made a preliminary determination of subsidizing in respect of the goods or goods of that description, other than goods that were released before the initiation of an investigation referred to in section 31, and

• (c) in respect of which the President has made a specification under clause 41(1)(b)(ii)(C),

a countervailing duty in an amount equal to such of the amount of subsidy on the imported goods as is a prohibited subsidy.

Marginal note:Governor in Council may impose countervailing duty by order

• 7 (1) The Governor in Council may order an investigation to determine the amount of subsidy on any subsidized goods that are the product of a country specified in the order, and where

  • (a) the President has, by means of the investigation, determined that amount, and

  • (b) the Committee has authorized Canada to impose countervailing duties on the subsidized goods,

  the Governor in Council may, on the recommendation of the Minister of Finance, by order impose a countervailing duty on any subsidized goods that are the product of that country and that are of the same description as the goods in respect of which the President has determined the amount of subsidy and, where a countervailing duty is so imposed, there shall, subject to subsection (2), be levied, collected and paid on all such subsidized goods imported into Canada a countervailing duty in the amount specified in the order in respect of the goods.

• Marginal note:Duty not to exceed amount of subsidy

  (2) Where subsidized goods on which a countervailing duty has been imposed pursuant to subsection (1) are imported into Canada and the amount of subsidy on the imported goods is less than the amount of the duty so imposed, there shall be levied, collected and paid on the goods pursuant to this section a countervailing duty only in the amount of subsidy on the goods.

Marginal note:Non-application

7.1 Sections 3 and 4 do not apply in respect of goods in respect of which an undertaking has been accepted and not terminated.

Marginal note:Return of duty

7.2 If the Tribunal makes an order under paragraph 76.03(12)(a), the amount that was paid as anti-dumping or countervailing duties by or on an importer’s behalf shall be returned to the importer, in respect of goods that were released, five years after

• (a) the day on which the original order or finding was made under subsection 43(1), if no order continuing the order or finding that applies to those goods has been made under paragraph 76.03(12)(b); or

• (b) the day on which the last order was made, if one or more orders continuing the order or finding have been made under paragraph 76.03(12)(b).

Provisional Duty

Marginal note:Imposition of provisional duty

• 8 (1) Subject to subsection (1.3), if the President makes a preliminary determination of dumping or subsidizing in an investigation under this Act and considers that the imposition of provisional duty is necessary to prevent injury, retardation or threat of injury, the importer in Canada of dumped or subsidized goods that are of the same description as any goods to which the preliminary determination applies and that are released during the period beginning on the day on which the preliminary determination is made and ending on the earlier of

  • (a) the day on which the President causes the investigation to be terminated pursuant to subsection 41(1) with respect to goods of that description, and

  • (b) the day on which the Tribunal makes an order or finding with respect to goods of that description,

  shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

  • (c) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods, or

  • (d) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

• Marginal note:Imposition of provisional duties on referral back to Tribunal

  (1.1) Subject to subsection (1.3), if an order or finding of the Tribunal under subsection 43(1), 76.02(4) respecting a review under subsection 76.02(1), or 91(3), other than an order or finding described in any of sections 3 to 6, is referred back to the Tribunal under subsection 77.015(3) or (4) or 77.019(5), or under subsection 77.15(3) or (4) or 77.19(4), the importer of dumped or subsidized goods that are of the same description as any goods to which the order or finding applies and that are released during the period beginning on the day on which the preliminary determination is made under subsection 38(1) and ending on the day on which the Tribunal makes an order or finding, on the referral back, with respect to goods of that description, shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

  • (a) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods; or

  • (b) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

• Marginal note:Imposition of provisional duties on referral back from Federal Court of Appeal

  (1.2) Subject to subsection (1.3), if an order or finding of the Tribunal under subsection 43(1), 76.02(4) respecting a review under subsection 76.02(1), or 91(3), other than an order or finding described in any of sections 3 to 6, is referred back to the Tribunal by the Federal Court of Appeal, the importer of dumped or subsidized goods that are of the same description as any goods to which the order or finding applies and that are released during the period beginning on the day on which the preliminary determination is made under subsection 38(1) and ending on the day on which the Tribunal makes an order or finding, on the referral back, with respect to goods of that description, shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

  • (a) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods; or

  • (b) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.

• Marginal note:Insignificant margin or amount

  (1.3) Subsections (1), (1.1) and (1.2) do not apply in respect of

  • (a) goods of the same description as the goods specified in a preliminary determination in which the President determines that the margin of dumping of the goods is insignificant; or

  • (b) goods of the same description as the goods specified in a preliminary determination in which the President determines that the amount of subsidy on the goods is insignificant.

• Marginal note:Return of provisional duty

  (2) Any provisional duty paid or security posted under subsection (1), (1.1) or (1.2) by or on behalf of an importer in respect of the importation of dumped or subsidized goods of any description shall

  • (a) be returned to the importer forthwith after

    • (i) the President causes the investigation to be terminated pursuant to subsection 35.1(1) or 41(1) with respect to goods of that description,

    • (ii) all proceedings respecting the dumping or subsidizing of goods of that description are terminated as described in section 47, or

    • (iii) the Tribunal makes an order or finding with respect to goods of that description if the order or finding is only to the effect that the dumping or subsidizing of those goods is threatening to cause injury; and

  • (b) except to the extent of any duty payable in respect of the imported goods, be returned to the importer forthwith after a determination is made in respect of the imported goods by a designated officer pursuant to such of paragraphs 55(1)(c) to (e) as are applicable.

• (3) and (4) [Repealed, 2001, c. 25, s. 92]

• Marginal note:Suspension of collection

  (5) Where the President accepts an undertaking with respect to dumped or subsidized goods, the collection of provisional duties on any dumped or subsidized goods, as the case may be, that are of the same description as any goods to which the preliminary determination applies is suspended for the period during which the undertaking is in force.

• Marginal note:Resumption of collection

  (6) If the President terminates an undertaking under subsection 51(1) or 52(1) with respect to dumped or subsidized goods, the collection of provisional duties on those goods is resumed and the importer of dumped or subsidized goods that are of the same description as any goods to which the preliminary determination under subsection 38(1) applied and that are released during the period beginning on the day on which the undertaking was terminated and ending on the earlier of

  • (a) the day on which the President causes the investigation to be terminated pursuant to subsection 41(1) with respect to goods of that description, and

  • (b) the day on which the Tribunal makes an order or finding with respect to goods of that description,

  shall, within the time prescribed under the Customs Act for the payment of duties, at the option of the importer,

  • (c) pay or cause to be paid on the imported goods provisional duty in an amount not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods, or

  • (d) post or cause to be posted security for provisional duty in the prescribed form and in an amount or to a value not greater than the estimated margin of dumping of, or the estimated amount of subsidy on, the imported goods.