CBSA Publishes Information on assessment and payment of duties related to Anti-Circumvention Proceedings

On January 2, 2019, D14-1-7 was revised to include information on the liability of importers for the payment of anti-dumping (ADD) and/or countervailing duties (CVD) for imported goods matching those goods found to be in circumvention of ADD and/or CVD under the Special Import Measures Act (SIMA).

The revisions also include information on the payment of duties during interim circumvention review and exemption review processes.

Circumvention occurs when trade and business practices are altered to specifically avoid the liability for SIMA duties. Specific definitions, additional information and a flow chart outlining the procedure on Anti-circumvention investigations are found on the under the CBSA Anti-dumping and Countervailing site.

Sections 71 to 76 of SIMA allow the CBSA to investigate allegations that ADD and CVD are being circumvented and, where warranted, to extend the scope of the duties to cover importations of goods that are circumventing duties.

D14-1-7 was updated to state that the imposition of SIMA duties will become effective on the day after the Canadian International Trade Tribunal (CITT) amends the order or finding to include such goods, and that retroactive duties will also be assessed on goods imported on or after the day the CBSA initiates the anti-circumvention investigation.

In accordance with section 55.1 of SIMA, this retroactive assessment of duties will be completed by a designated officer within six months of the CITT amendment, and a detailed adjustment statement (DAS) will be issued respecting the determination.

Once any amounts owing, are paid, importers may request a re-determination of the normal value, export price, amount of subsidy, or whether the imported goods are of the same description as the goods named in the CITT’s amendment.

Information on how to request a re-determination of a DAS is found in D14-1-3.

Please contact your Livingston account representative should you have any questions.