Gypsum Board Products Anti-dumping Duty Remission Order, 2017 (SOR/2017-28)

Interpretation

1 The following definitions apply in this Order.

Act

Act means the Special Import Measures Act. (Loi)

Agency

Agency means the Canada Border Services Agency. (Agence)

gypsum board products

gypsum board products means subject goods as defined in paragraph 30 of the finding of the Canadian International Trade Tribunal issued on January 4, 2017 in Inquiry Number NQ-2016-002. (produits de plaques de plâtre)

import value

import value means the value calculated for B in the formula set out in paragraph 2(1)(b) as if it were the export price in sections 24 and 25 of the Act. (valeur à l’importation)

reference value

reference value means the value calculated for A in the formula set out in paragraph 2(1)(b). (valeur de référence)

Remission

• 2 (1) Remission is granted of the anti-dumping duties paid or payable under the Act for each gypsum board product in the amount by which such duties exceed the greater of

  • (a) 0; and

  • (b) an amount calculated by the following formula:

    A – B

    where

    A

    is the reference value that corresponds to the normal value, per thousand square feet, calculated at the time of the final determination rendered, in respect of the investigation, under section 41 of the Act for future shipments of the gypsum board product, reduced by 32.17%; and

    B

    is the import value per thousand square feet of the gypsum board product calculated,

    • (i) if paragraph 25(1)(b) of the Act applies, under section 25 of the Act, without any deduction for duties set out in paragraph 25(1)(c) or (d) of the Act, other than those imposed by the Customs Tariff; or

    • (ii) in all other cases, under section 24 of the Act.

• (2) If the import value calculated for B in the formula set out in subsection (1) is less than the reference value calculated for A in that formula, the amount calculated under subsection (1) is reduced by the difference between the reference value and the import value.

• (3) In this section, investigation means the investigation that was initiated on June 8, 2016 under subsection 31(1) of the Act and that led to the finding of the Canadian International Trade Tribunal issued on January 4, 2017 regarding the injurious dumping of gypsum board products.

Revision

3 The reference value for each gypsum board product is indexed annually, beginning on January 1, 2018, according to the Industrial Product Price Index for gypsum product manufacturing for the 12-month period ending on September 30 of the immediately preceding calendar year.

Conditions

4 Remission is granted on the following conditions:

• (a) a claim for remission is made by the importer to the Minister of Public Safety and Emergency Preparedness within two years after the day on which the gypsum board products are accounted for under section 32 of the Customs Act;

• (b) on request by the Agency, the importer files with the Agency the evidence or information that the Agency requires to determine eligibility for the remission;

• (c) the importer agrees that it is subject at any time, including after the remission, to audit by the Agency for the purpose of determining whether the information supplied by the importer under paragraph (a) or (b) is accurate and complete and whether the facts on which the Agency relied or intends to rely to determine the eligibility for remission remain unchanged in all material respects; and

• (d) at the time when the Agency conducts the audit referred to in paragraph (c), the Agency must be able to conclude that the information supplied remains accurate and complete and that the facts remain unchanged in all material respects.

Coming into Force

5 This Order comes into force on the day on which it is registered.