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Assessment and payment of duties are required under the Special Import Measures Act (SIMA).Rv55-8/14-1-7-2025E-PDF

"This memorandum explains an importer's liability for the payment of provisional, anti-dumping and countervailing duties under the Special Import Measures Act (SIMA) via the Canada Border Services Agency's (CBSA) Assessment and Revenue Management (CARM) as the CBSA's official system of record. It also explains that posting surety is an option for goods imported during an expedited review, with respect to provisional duty, as well as the exchange rate for calculations under SIMA"--Page [1].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.955279&sl=0

Publication information
Department/Agency
  • Canada Border Services Agency, issuing body.
TitleAssessment and payment of duties are required under the Special Import Measures Act (SIMA).
Series title
  • Memorandum, 2369-2391 ; D14-1-7
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
Earlier editionAssessment and payment of duties are required under the Special Import Measures Act (SIMA). [November 22, 2024 edition]
FormatDigital text
Electronic document
Note(s)
  • Caption title.
  • Issued also in French under title: L'imposition et le paiement des droits sont exigés en vertu de la Loi sur les mesures spéciales d'importation (LMSI).
  • "Superseded memoranda D D14-1-7 dated October 2024."
  • Includes bibliographical references.
Publishing information
  • Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, June 2025.
Description1 online resource (7 unnumbered pages).
Catalogue number
  • Rv55-8/14-1-7-2025E-PDF
Edition
  • [June 2025 edition].
Subject terms
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