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

Act current to 2023-03-20 and last amended on 2022-06-23. Previous Versions

PART ISpecial Import Measures (continued)

Liability for Anti-dumping, Countervailing and Provisional Duties (continued)

Payment of Duty During Court Proceedings and Proceedings under Part I.1 or II

Marginal note:Duty ceases where order or finding set aside by court

  •  (1) Where proceedings are commenced by an application for judicial review under the Federal Courts Act, or an application under section 96.1 of this Act, to review and set aside an order or finding of the Tribunal pursuant to which duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act on goods imported into Canada that are of the same description as any goods to which the order or finding applies, duty continues, notwithstanding any order or decision that may be made or given in the course of the proceedings, to be so payable pursuant to the order or finding on imported goods of that description during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the order or finding being set aside or being set aside in relation to particular goods, in which case

    • (a) duty ceases, on the final disposition of the proceedings, to be so payable on imported goods of that description or the same description as those particular goods, as the case may be; and

    • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of goods described in paragraph (a).

  • Definition of proceedings

    (2) In subsection (1), proceedings, in relation to an application made to the Federal Court of Appeal, includes proceedings on any appeal from any decision of that Court on the application.

  • R.S., 1985, c. S-15, s. 9
  • 1988, c. 65, s. 27
  • 1990, c. 8, s. 69
  • 2002, c. 8, s. 182

Marginal note:Duty ceases where order or finding rescinded pursuant to review

  •  (1) Where a review is requested under Part I.1 of an order or finding of the Tribunal pursuant to which duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act on goods of a CUSMA country imported into Canada that are of the same description as any goods to which the order or finding applies, duty continues, notwithstanding any order or decision that may be made or given in the course of proceedings under that Part, to be so payable pursuant to the order or finding on imported goods of that description during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the order or finding being rescinded or being rescinded in relation to particular goods, in which case

    • (a) duty ceases, on the order or finding being so rescinded, to be so payable on imported goods of that description or the same description as those particular goods, as the case may be; and

    • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of goods described in paragraph (a).

  • Marginal note:Suspension of s. 9.1

    (2) The operation of section 9.1 is suspended during the period in which subsection (1) is in force.

Marginal note:Duty ceases where order or finding rescinded pursuant to review

 Where a review is requested under Part II of an order or finding of the Tribunal pursuant to which duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act on goods of the United States imported into Canada that are of the same description as any goods to which the order or finding applies, duty continues, notwithstanding any order or decision that may be made or given in the course of proceedings under that Part, to be so payable pursuant to the order or finding on imported goods of that description during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the order or finding being rescinded or being rescinded in relation to particular goods, in which case

  • (a) duty ceases, on the order or finding being so rescinded, to be so payable on imported goods of that description or the same description as those particular goods, as the case may be; and

  • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of goods described in paragraph (a).

  • 1988, c. 65, s. 28

Marginal note:Duty ceases if final determination set aside by court

  •  (1) If duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act under an order or finding of the Tribunal on goods imported into Canada, and proceedings are commenced in the Federal Court of Appeal by an application under section 96.1 to review and set aside the final determination of the President under paragraph 41(1)(b) on which the order or finding is based, duty continues, despite any order or decision that may be made or given in the course of the proceedings, to be so payable under the order or finding on imported goods of the same description as those goods during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the final determination being set aside or being set aside in relation to particular goods, or the President recommencing the investigation and terminating it under paragraph 41(1)(a), in which case

    • (a) duty ceases, on the final determination being so set aside or the investigation being so terminated, to be so payable on imported goods of that description or the same description as those particular goods, as the case may be; and

    • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of goods described in paragraph (a).

  • Marginal note:Definition of proceedings

    (2) In subsection (1), proceedings, in relation to an application made to the Federal Court of Appeal, includes proceedings on any appeal from any decision of that Court on the application.

  • 1988, c. 65, s. 28
  • 1999, c. 17, s. 183
  • 2005, c. 38, s. 134
  • 2017, c. 20, s. 71

Marginal note:Duty ceases if investigation terminated after review

  •  (1) If duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act under an order or finding of the Tribunal on goods of a CUSMA country imported into Canada, and a review is requested under Part I.1 of the final determination of the President under paragraph 41(1)(b) on which the order or finding is based, duty continues, despite any order or decision that may be made or given in the course of proceedings under that Part, to be so payable under the order or finding on imported goods of the same description as those goods during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the President recommencing the investigation and terminating it under paragraph 41(1)(a), in which case

    • (a) duty ceases, on the investigation being so terminated, to be so payable on imported goods of that description; and

    • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of imported goods of that description.

  • Marginal note:Suspension of s. 9.3

    (2) The operation of section 9.3 is suspended during the period in which subsection (1) is in force.

  • 1993, c. 44, s. 205
  • 1999, c. 17, s. 183
  • 2005, c. 38, s. 134
  • 2017, c. 20, s. 72
  • 2020, c. 1, s. 74

Marginal note:Duty ceases if investigation terminated after review

 If duty is leviable, collectable and payable (in this section referred to as “payable”) under this Act under an order or finding of the Tribunal on goods of the United States imported into Canada, and a review is requested under Part II of the final determination of the President under paragraph 41(1)(b) on which the order or finding is based, duty continues, despite any order or decision that may be made or given in the course of proceedings under that Part, to be so payable under the order or finding on imported goods of the same description as those goods during the course of the proceedings and after they are finally disposed of, unless the final disposition of the proceedings results in the President recommencing the investigation and terminating it under paragraph 41(1)(a), in which case

  • (a) duty ceases, on the investigation being so terminated, to be so payable on imported goods of that description; and

  • (b) for greater certainty, the order or finding shall, for the purposes of this Act, be deemed never to have been made by the Tribunal in respect of imported goods of that description.

  • 1988, c. 65, s. 28
  • 1999, c. 17, s. 183
  • 2005, c. 38, s. 134
  • 2017, c. 20, s. 73

Marginal note:Duty reimposed on referral back

  •  (1) If an order of the Tribunal under subsection 76.01(5) or paragraph 76.03(12)(a) rescinding 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 rescinded order or finding applied and that are released on or after the day on which the order of the panel referring the rescinding order or finding back is made, shall pay or cause to be paid duty on the imported goods as if the rescinded order or finding had not been rescinded.

  • Marginal note:Cessation of duty

    (2) Duty that is payable under subsection (1) continues to be so payable during the course of the proceedings of the Tribunal on the referral back and thereafter, unless the order or finding of the Tribunal on the referral back is

    • (a) to confirm the rescinding order or finding, in which case

      • (i) the duty ceases, on the day on which the order or finding of the Tribunal on the referral back is made, to be so payable on imported goods, and

      • (ii) the duty paid under subsection (1) shall be returned to the importer forthwith after that day; or

    • (b) to rescind the rescinding order or finding and make a new or other order or finding with respect to the goods to which the rescinded order or finding applied, in which case the duty paid under subsection (1) shall be returned to the importer forthwith after the day on which the order or finding of the Tribunal on the referral back is made, except to the extent of any duty payable by the importer as a consequence of the new or other order or finding.

  • Marginal note:Where Tribunal makes new order or finding

    (3) Where the Tribunal rescinds a rescinding order or finding and makes a new or other order or finding as described in paragraph (2)(b), the new or other order or finding shall be deemed, for the purposes of this Act, to have been made on the day on which the order or finding so rescinded was made.

  • 1988, c. 65, s. 28
  • 1993, c. 44, s. 206
  • 1999, c. 12, s. 4

General Rules Relating to Payment of Duty

Marginal note:Where both anti-dumping duty and countervailing duty payable on goods

 Where both an anti-dumping duty and a countervailing duty are required by this Act to be levied, collected and paid on any goods imported into Canada and all or any portion of the margin of dumping of the goods is, in the opinion of the President, attributable to an export subsidy in respect of which a countervailing duty is required by any of sections 3, 4, 6 and 7 to be levied, collected and paid, the anti-dumping duty is, notwithstanding sections 3 to 5, leviable, collectable and payable under this Act in respect of the goods only as follows:

  • (a) where the whole of the margin of dumping of the goods is, in the opinion of the President, attributable to the export subsidy, no anti-dumping duty is leviable, collectable or payable on the imported goods; and

  • (b) where a portion only of the margin of dumping of the imported goods is, in the opinion of the President, attributable to the export subsidy, an anti-dumping duty is leviable, collectable and payable on the imported goods only in an amount equal to that portion of the margin of dumping of the goods that is not, in the opinion of the President, attributable to the export subsidy.

  • R.S., 1985, c. S-15, s. 10
  • 1999, c. 17, s. 183
  • 2005, c. 38, s. 134

Marginal note:Duty payable by importer in Canada

 The importer in Canada of any goods imported into Canada in respect of which duty, other than provisional duty, is payable shall, notwithstanding any security posted pursuant to section 8 or 13.2, pay or cause to be paid all such duties on the goods.

  • R.S., 1985, c. S-15, s. 11
  • R.S., 1985, c. 1 (2nd Supp.), s. 199
  • 1994, c. 47, s. 150
  • 1999, c. 17, s. 183
  • 2001, c. 25, s. 93

Marginal note:Return of duty where order or finding set aside or rescinded

  •  (1) Where, pursuant to an application for judicial review under the Federal Courts Act or section 96.1 of this Act or a review under Part I.1 or II of this Act, an order or finding described in any of sections 3 to 6 is set aside or rescinded or is set aside or rescinded in relation to particular goods, and where all proceedings under this Act respecting the dumping or subsidizing of all or any of the goods to which the order or finding applies or all or any of those particular goods, as the case may be, are subsequently terminated as described in section 47, any duty paid under this Act pursuant to the order or finding by or on behalf of an importer on imported goods that are of the same description as goods with respect to which such proceedings are so terminated shall be returned to the importer forthwith after the proceedings are so terminated.

  • Marginal note:Return of part of duty where order or finding set aside or rescinded

    (1.1) Where, pursuant to an application under the Federal Courts Act or section 96.1 of this Act or a review under Part I.1 or II of this Act, an order or finding described in any of sections 3 to 6 is set aside or rescinded or is set aside or rescinded in relation to particular goods and another such order or finding is made with respect to all or any of the goods to which the order or finding applies or all or any of those particular goods, as the case may be, any duty paid under this Act pursuant to the first-mentioned order or finding by or on behalf of an importer shall, except to the extent of any duty payable by the importer as a consequence of the other order or finding, be returned to the importer without delay after the other order or finding is made.

  • Marginal note:Return of duty

    (2) If the President is satisfied that, because of a clerical or arithmetical error, an amount has been paid as duty in respect of goods that was not properly payable, the President shall return that amount to the importer or owner of the goods by or on whose behalf it was paid.

  • Marginal note:Idem

    (3) Where, in relation to the importation of any goods and as a consequence of the operation of any provision of this Act, duty is paid or security posted by or on behalf of a person who, at the time the duty is paid or security posted, is considered by the President to be the importer in Canada of the goods and it is subsequently ruled by the Tribunal that the person was not the importer in Canada of the goods, the duty so paid or security so posted shall be returned to the person forthwith after the Tribunal’s ruling is made.

  • R.S., 1985, c. S-15, s. 12
  • 1988, c. 65, s. 29
  • 1990, c. 8, s. 70
  • 1993, c. 44, s. 207
  • 1999, c. 12, s. 5, c. 17, ss. 183, 184
  • 2002, c. 8, ss. 169(E), 182
  • 2005, c. 38, s. 134

Marginal note:Where Tribunal makes new order or finding

 Where, pursuant to subsection 91(3), the Tribunal rescinds an order or finding with respect to goods and makes another order or finding with respect to the goods,

  • (a) the other order or finding shall be deemed, for the purposes of this Act, to have been made on the date that the order or finding so rescinded was made; and

  • (b) any duty paid by or on behalf of any person as a consequence of the order or finding so rescinded shall, except to the extent of any duty payable by the person as a consequence of the other order or finding, be returned to the person forthwith after the other order or finding is in fact made.

  • 1984, c. 25, s. 13

 [Repealed, 2001, c. 25, s. 94]

Expedited Review of Normal Value, Export Price or Amount of Subsidy

Marginal note:Request for review

  •  (1) An exporter to Canada or producer of any goods to which an order or finding referred to in subsection 3(1) applies may request that the President review the normal value, export price or amount of subsidy in relation to those goods if the exporter or producer

    • (a) establishes that they are not associated with any exporter who is in the same country as the goods that are subject to the order or finding and who had been given notice under subparagraph 34(1)(a)(i); and

    • (b) has not

      • (i) been given notice under subparagraph 34(1)(a)(i), paragraph 38(3)(a) or subsection 41(3) in respect of the goods, or

      • (ii) been requested to provide information in relation to those goods or in relation to any goods that are of the same description as those goods for the purposes of this Act.

  • Marginal note:Request for review

    (1.1) An exporter to Canada of any goods to which an order or finding referred to in subsection 3(1.1) or (1.2) applies may request that the President review the normal value, export price or amount of subsidy in relation to those goods if the exporter has not been requested to provide information in relation to those goods, or in relation to any goods that are of the same description as those goods for the purposes of this Act, for the purposes of determining their normal value, export price or amount of subsidy.

  • Marginal note:Form of request

    (2) A request under subsection (1) or (1.1) shall be made in the prescribed manner and form and shall contain the prescribed information.

  • Marginal note:Review

    (3) If the President receives a request under subsection (1), the President shall initiate a review, on an expedited basis, of the normal value, export price or amount of subsidy, as the case may be, and shall, on completion of the review, either confirm or amend the value, price or amount.

  • Marginal note:Review

    (3.1) If the President receives a request under subsection (1.1), the President shall initiate a review of the normal value, export price or amount of subsidy in respect of goods to which an order or finding referred to in subsection 3(1.1) or (1.2) applies, as the case may be.

  • Marginal note:Posting of security

    (4) An importer of goods that are of the same description as any goods to which a review under subsection (3) applies and that are released during the period beginning on the day the review is initiated and ending on the day on which the President completes the review shall, within the time prescribed under the Customs Act for the payment of duties, post, or cause to be posted, security in the prescribed manner and form and in an amount, or of a value, equal to the margin of dumping of, or amount of subsidy on, the goods.

  • Marginal note:Confirmation, etc., deemed to be a re-determination

    (5) A confirmation or amendment of a normal value, export price or amount of subsidy under subsection (3) is, for the purposes of paragraph 57(b), deemed to be a re-determination of a normal value, export price or amount of subsidy, as the case may be, by a designated officer referred to in that paragraph.

  • 1994, c. 47, s. 151
  • 1999, c. 12, s. 6, c. 17, ss. 183, 184
  • 2001, c. 25, s. 95
  • 2005, c. 38, ss. 134, 136(F)
  • 2017, c. 20, s. 74
 
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