Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

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

Act current to 2019-06-20 and last amended on 2019-06-17. Previous Versions

PART ISpecial Import Measures (continued)

Normal Value, Export Price, Margin of Dumping and Amount of Subsidy (continued)

Export Price

Marginal note:Determination of export price of goods

 The export price of goods sold to an importer in Canada, notwithstanding any invoice or affidavit to the contrary, is an amount equal to the lesser of

  • (a) the exporter’s sale price for the goods, adjusted by deducting therefrom

    • (i) the costs, charges and expenses incurred in preparing the goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export,

    • (ii) any duty or tax imposed on the goods by or pursuant to a law of Canada or of a province, to the extent that the duty or tax is paid by or on behalf or at the request of the exporter, and

    • (iii) all other costs, charges and expenses resulting from the exportation of the goods, or arising from their shipment, from the place described in paragraph 15(e) or the place substituted therefor by virtue of paragraph 16(1)(a), and

  • (b) the price at which the importer has purchased or agreed to purchase the goods, adjusted by deducting therefrom all costs, charges, expenses, duties and taxes described in subparagraphs (a)(i) to (iii).

  • 1984, c. 25, s. 24

Marginal note:Special rules to determine export price

  •  (1) Where, in respect of goods sold to an importer in Canada,

    • (a) there is no exporter’s sale price or no price at which the importer in Canada has purchased or agreed to purchase the goods, or

    • (b) the President is of the opinion that the export price, as determined under section 24, is unreliable

      • (i) by reason that the sale of the goods for export to Canada was a sale between associated persons, or

      • (ii) by reason of a compensatory arrangement, made between any two or more of the following, namely, the manufacturer, producer, vendor, exporter, importer in Canada, subsequent purchaser and any other person, that directly or indirectly affects or relates to

        • (A) the price of the goods,

        • (B) the sale of the goods,

        • (C) the net return to the manufacturer, producer, vendor or exporter of the goods, or

        • (D) the net cost to the importer of the goods,

    the export price of the goods is

    • (c) if the goods were sold by the importer in the condition in which they were or are to be imported to a person with whom, at the time of the sale, he was not associated, the price for which the goods were so sold less an amount equal to the aggregate of

      • (i) all costs, including duties imposed by virtue of this Act or the Customs Tariff and taxes,

        • (A) incurred on or after the importation of the goods and on or before their sale by the importer, or

        • (B) resulting from their sale by the importer,

      • (ii) an amount for profit by the importer on the sale,

      • (iii) the costs, charges and expenses incurred by the exporter, importer or any other person in preparing the goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export, and

      • (iv) all other costs, charges and expenses incurred by the exporter, importer or any other person resulting from the exportation of the imported goods, or arising from their shipment, from the place described in paragraph 15(e) or the place substituted therefor by virtue of paragraph 16(1)(a),

    • (d) if the goods are imported for the purpose of assembly, packaging or other further manufacture in Canada or for incorporation into other goods in the course of manufacture or production in Canada, the price of the goods as assembled, packaged or otherwise further manufactured, or of the goods into which the imported goods have been incorporated, when sold to a person with whom the vendor is not associated at the time of the sale, less an amount equal to the aggregate of

      • (i) an amount for profit on the sale of the assembled, packaged or otherwise further manufactured goods or of the goods into which the imported goods have been incorporated,

      • (ii) the administrative, selling and all other costs incurred in selling the goods described in subparagraph (i),

      • (iii) the costs that are attributable or in any manner related to the assembly, packaging or other further manufacture or to the manufacture or production of the goods into which the imported goods have been incorporated,

      • (iv) the costs, charges and expenses incurred by the exporter, importer or any other person in preparing the imported goods for shipment to Canada that are additional to those costs, charges and expenses generally incurred on sales of like goods for use in the country of export, and

      • (v) all other costs, charges and expenses, including duties imposed by virtue of this Act or the Customs Tariff and taxes,

        • (A) resulting from the exportation of the imported goods, or arising from their shipment, from the place described in paragraph 15(e) or the place substituted therefor by virtue of paragraph 16(1)(a) that are incurred by the exporter, importer or any other person, or

        • (B) incurred on or after the importation of the imported goods and on or before the sale of the goods as assembled, packaged or otherwise further manufactured or of the goods into which the imported goods have been incorporated, or

    • (e) in any cases not provided for by paragraphs (c) and (d), the price determined in such manner as the Minister specifies.

  • Marginal note:No deduction

    (2) No deduction for duties imposed by virtue of this Act may be made under

    • (a) subparagraph (1)(c)(i), in the case of an export price determined under paragraph (1)(c), or

    • (b) subparagraph (1)(d)(v), in the case of an export price determined under paragraph (1)(d),

    where, in the opinion of the President, the export price determined under either of those paragraphs without making such a deduction is equal to or greater than the normal value of the goods.

  • R.S., 1985, c. S-15, s. 25
  • 1994, c. 47, s. 158
  • 1999, c. 17, s. 183
  • 2005, c. 38, s. 134

Marginal note:Export price where agreement affects anti-dumping duty

 Where the manufacturer, producer, vendor or exporter of goods sold to an importer in Canada undertakes, directly or indirectly in any manner whatever, to indemnify, pay on behalf of or reimburse the importer or purchaser in Canada of the goods for all or any part of the anti-dumping duty that may be levied on the goods,

  • (a) the indemnity, payment or reimbursement is deemed not to be a compensatory arrangement referred to in subparagraph 25(1)(b)(ii); and

  • (b) the export price of the goods is the export price thereof as otherwise determined under this Act minus the amount of the indemnity, payment or reimbursement.

  • R.S., 1985, c. S-15, s. 26
  • 1999, c. 12, s. 9

Marginal note:Credit sales of goods sold to importer in Canada

  •  (1) For the purposes of sections 24 and 25, where any sale of goods referred to in those sections was made on credit terms other than cash discounts, the sale price for the goods is deemed to be an amount equal to the quotient obtained when

    • (a) the aggregate of the present value of every payment of principal or interest, or of principal and interest, provided for by any agreement entered into with respect to the sale, determined

      • (i) as of the time of the sale, and

      • (ii) by reference to a discount rate equal to

        • (A) the interest rate prevailing, at the time of the sale, in the country in which the vendor is located for commercial loans available in that country in the currency in which the payments are expressed in the agreement and on terms, other than the interest rate, comparable to the credit terms on which the sale of the goods was made, or

        • (B) where it is not possible to ascertain the interest rate referred to in clause (A) or there is no such interest rate, the interest rate selected as provided for by regulations made pursuant to paragraph 97(j),

    is divided by

    • (b) the number or quantity of the goods sold,

    so as to arrive at a unit price for the goods sold.

  • Marginal note:Adjustment of unit price

    (1.1) The unit price arrived at under subsection (1) shall be adjusted in the prescribed manner and circumstances.

  • Marginal note:Where agreement relates to several goods

    (2) For the purpose of paragraph (1)(a), where an agreement with respect to the sale of goods referred to in section 24 or 25 also relates to the sale of other goods, only such portion of the present value of any payment of principal or interest, or of principal and interest, provided for by the agreement as is reasonably attributable to the goods referred to in section 24 or 25, as the case may be, shall be included in determining the aggregate referred to in that paragraph.

  • R.S., 1985, c. S-15, s. 27
  • 1999, c. 12, s. 10
 
Date modified: